| | kilometers | total annual |
| | driven | cost |
| highlevel of activity |
| low level of activity |
| change |
| variable cost per kilometer | | per kilo meter |
| fixed cot per year |
| question 2 |
| | Cost behavior | | period (selling or Administrative | product cost | | product cost |
| cost item | variable | fixed | cost | direct | | indirect |
| direct labor |
| advertising |
| factory supervision |
| property taxes.factory building |
| sales commissions |
| insurance, factory |
| depreciation,administrative office equiptment |
| lease cost,factory equiptment |
| indirect materials , factory |
| depreciation,factory building |
| administrative office supplies (billing |
| administrative office salaries |
| direct materials used (wood, bolts,etc) |
| utilities, factory |
| total costs |
| | | | motor company |
| | | | contribution income statement |
| | | | Present | | | proposed |
| | | amount | per unit | % | | amount | per unit | % |
| | | | | | % | | | | % |
| | | | | | % | | | | % |
| | | | | | % | | | | % |
gysgtclarke
excelhomework.xlsx
