step_1.xlsx
Sheet1
| Factory space |
| Cost alloacted fixed | 1500000 | $ 5,000 |
| Cost allocated variable | 6000000 | $ 20,000 |
| Component | | $ 25,000 |
| Cost per unit | | $ 50,000 |
| labor |
| Cost alloacted fixed | 1500000 | $ 5,000 |
| Cost allocated variable | 8000000 | $ 26,667 |
| Component | | $ 25,000 |
| Cost per unit | | $ 56,667 |