no of units produced no of units of component A required price per unit total= no of units*no of unit of component*price per unit 7- cost of component A 1200 2 1.25 3000 cost of component B 1200 3 0.8 2880 total budgeted cost for may 2018 5880 no of units produced cost per unit of A = 2*1.25 cost per unit of b = 3*.8 total cost =(no of units*cost of A)+(no of units*cost of B) 8- April 1000 2.5 2.4 4900 May 1200 2.5 2.4 5880 June 1250 2.5 2.4 6125 total 16905 9- INVENTORY OF COMPONENT A IN APRIL UNITS PRODUCED 1000 PER UNIT, UNITS OF COMPONENT a REQUIRED 2 UNITS OF COMPONENT A REQUIRED 2000 VALUE OF INVENTORY =2000*1.25 2500 10- total direct labor cost in process department -April to june Month units produced labor cost per unit in process department = labor hour per unit* labor cost per hour total labor cost in process department April 1000 8 8000 May 1200 8 9600 june 1250 8 10000 total direct labor cost in process department -April to june 27600 11- total direct labor cost in june no of units labor cost per unit in process department = labor hour per unit* labor cost per hour labor cost per unit in assembly department = labor hour per unit* labor cost per hour total = no of units produced*labor cost per unit in process department +no of units*labor cost in assembly department 1250 8 6 17500 12- Month units produced direct labor cost per unit = labor cost in process +labor cost in assembly total April 1000 14 14000 May 1200 14 16800 june 1250 14 17500 total direct labor cost in process department -April to june 48300 no of units produced no of units of component A required price per unit total= no of units*no of unit of component*price per unit 7- cost of component A 1200 2 1.25 3000 cost of component B 1200 3 0.8 2880 total budgeted cost for may 2018 5880 no of units produced cost per unit of A = 2*1.25 cost per unit of b = 3*.8 total cost =(no of units*cost of A)+(no of units*cost of B) 8- April 1000 2.5 2.4 4900 May 1200 2.5 2.4 5880 June 1250 2.5 2.4 6125 total 16905 9- INVENTORY OF COMPONENT A IN APRIL UNITS PRODUCED 1000 PER UNIT, UNITS OF COMPONENT a REQUIRED 2 UNITS OF COMPONENT A REQUIRED 2000 VALUE OF INVENTORY =2000*1.25 2500 10- total direct labor cost in process department -April to june Month units produced labor cost per unit in process department = labor hour per unit* labor cost per hour total labor cost in process department April 1000 8 8000 May 1200 8 9600 june 1250 8 10000 total direct labor cost in process department -April to june 27600 11- total direct labor cost in june no of units labor cost per unit in process department = labor hour per unit* labor cost per hour labor cost per unit in assembly department = labor hour per unit* labor cost per hour total = no of units produced*labor cost per unit in process department +no of units*labor cost in assembly department 1250 8 6 17500 12- Month units produced direct labor cost per unit = labor cost in process +labor cost in assembly total April 1000 14 14000 May 1200 14 16.