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The company BAGS FOR ALL OCCASIONS, manufactures Leather and denim bags, each bag takes an hour and a half (1.5) or 90 minutes to manufacture. Three clients come to have the following orders manufactured: YANERIS 50, MARIA ALEJANDRA 30, and MAYLEN 20. The company has one worker who works 240 hours a month; the total for the month was $1,200,000 from the payroll record. The CIF (tax identification number) is applied at a rate of $6,000 per unit. It is requested: 1. Calculation of the unit cost of labor. 2. Calculation of the unit cost of indirect manufacturing cost. (with mathematical procedures each point)

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Answer to a math question The company BAGS FOR ALL OCCASIONS, manufactures Leather and denim bags, each bag takes an hour and a half (1.5) or 90 minutes to manufacture. Three clients come to have the following orders manufactured: YANERIS 50, MARIA ALEJANDRA 30, and MAYLEN 20. The company has one worker who works 240 hours a month; the total for the month was $1,200,000 from the payroll record. The CIF (tax identification number) is applied at a rate of $6,000 per unit. It is requested: 1. Calculation of the unit cost of labor. 2. Calculation of the unit cost of indirect manufacturing cost. (with mathematical procedures each point)

Expert avatar
Dexter
4.7
113 Answers



Given

  • Time per bag = 1.51.5 hours (90 minutes).

  • Orders: Yaneris = 50, Maria Alejandra = 30, Maylen = 20. ⇒ Total units = 100.

  • One worker works 240 hours/month.

  • Total payroll for the month = $1,200,000.

  • CIF (indirect manufacturing cost) = $6,000 per unit.

1) Unit cost of labor — step-by-step

Step 1 — hourly wage

Hourly wage=Total payrollHours worked=$1,200,000240 hours=$5,000 per hour.\text{Hourly wage}=\frac{\text{Total payroll}}{\text{Hours worked}}=\frac{\$1,200,000}{240\ \text{hours}}=\$5,000\ \text{per hour}.

Step 2 — direct labor hours per unit

Hours per unit=1.5 hours.\text{Hours per unit}=1.5\ \text{hours}.

Step 3 — direct labor cost per unit

Direct labor cost per unit=Hourly wage×Hours per unit=$5,000×1.5=$7,500.\text{Direct labor cost per unit}=\text{Hourly wage}\times\text{Hours per unit}=\$5,000\times1.5=\$7,500.

Check totals (optional):

  • Total production hours required =100×1.5=150=100\times1.5=150 hours.

  • Direct labor cost consumed by production =$7,500×100=$750,000=\$7,500\times100=\$750,000.

  • Paid but not directly used (idle/other time) =$1,200,000−$750,000=$450,000=\$1,200,000-\$750,000=\$450,000.

Alternative common costing convention (allocate entire payroll to produced units):

Unit labor cost (full payroll allocated)=$1,200,000100 units=$12,000 per unit.\text{Unit labor cost (full payroll allocated)}=\frac{\$1,200,000}{100\ \text{units}}=\$12,000\ \text{per unit}.

This $12,000 includes the worker’s paid time not used directly in the 100 produced bags.

2) Unit cost of indirect manufacturing cost (CIF) — step-by-step

The problem states CIF is applied at a rate of $6,000 per unit. Therefore:

  • Unit CIF = $6,000.

  • Total CIF for 100 units = $6,000\times100 = $600,000.

Final answers (clear)

  1. Unit cost of labor (direct, based on hours used to make each bag): $7,500 per unit\boxed{\$7{,}500\ \text{per unit}}.

    (If you allocate the entire payroll to output, unit labor cost = $12,000 per unit\boxed{\$12{,}000\ \text{per unit}}.)

  2. Unit indirect manufacturing cost (CIF): $6,000 per unit\boxed{\$6{,}000\ \text{per unit}}.

    Total CIF for 100 units = $600,000.

Combined cost-per-unit examples

  • Using direct labor + CIF: $7,500+$6,000=$13,500\$7{,}500+\$6{,}000=\$13{,}500 per unit.

  • Using allocated payroll labor + CIF: $12,000+$6,000=$18,000\$12{,}000+\$6{,}000=\$18{,}000 per unit.



Given (recap)

  • Time per bag = 1.5 hours.

  • Orders: 50 + 30 + 20 = 100 units.

  • Worker hours/month = 240 hours.

  • Total payroll (month) = $1.200.000.

  • CIF rate = $6.000 per unit.

Workings (math steps)

  1. Hourly wage:

Hourly wage=$1.200.000240 hours=$5.000 per hour.\text{Hourly wage}=\frac{\$1.200.000}{240\ \text{hours}}=\$5.000\ \text{per hour}.

  1. Direct labor cost per unit (based on 1.5 h/unit):

Direct labor/unit=$5.000×1.5=$7.500.\text{Direct labor/unit}=\$5.000\times1.5=\$7.500.

Total direct labor for 100 units: $7.500×100=$750.000.\$7.500\times100=\$750.000.

  1. If we allocate the entire payroll to output (alternate convention):

Unit labor cost (allocated)=$1.200.000100=$12.000.\text{Unit labor cost (allocated)}=\frac{\$1.200.000}{100}=\$12.000.

  1. CIF (given):

Unit CIF=$6.000,Total CIF=$6.000×100=$600.000.\text{Unit CIF}=\$6.000,\qquad \text{Total CIF}=\$6.000\times100=\$600.000.

Neat cost table (per unit and totals for 100 units)

ItemPer unitTotal for 100 units
Direct labor (based on hours used)$7.500$750.000
Labor (full payroll allocated)$12.000$1.200.000
CIF (indirect manufacturing cost)$6.000$600.000
Total (Direct labor + CIF)$13.500$1.350.000
Total (Allocated labor + CIF)$18.000$1.800.000

Short Spanish summary (resumen en español)

Cálculos principales

  • Salario por hora = $1.200.000 ÷ 240 h = $5.000 /h.

  • Mano de obra directa por unidad = $5.000 × 1,5 h = $7.500 por bolso. (Total mano de obra directa = $750.000.)

  • Alternativa — asignando toda la nómina a la producción: $12.000 por bolso. (Total = $1.200.000.)

  • CIF por unidad = $6.000. (Total CIF = $600.000.)

Costos por unidad

  • Usando mano de obra directa + CIF = $7.500 + $6.000 = $13.500 por bolso.

  • Usando nómina total asignada + CIF = $12.000 + $6.000 = $18.000 por bolso.



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