BS&T Partners has developed a new hubcap with the model name Spinnin’ Wheel. Production and sales started August 3. As of August 2, there were no direct materials in inventory. Data for the month of August include the following:
Direct labor cost per unita . . . . . . . . . . . . . . . . . . . . . . . . . . . $6.25
Direct labor hours worked, August . . . . . . . . . . . . . . . . . . . . ________
Direct labor wage rate per direct-labor hour. . . . . . . . . . . . . $20.00
Direct materials cost per unita . . . . . . . . . . . . . . . . . . . . . . . $5.00
Direct materials cost per pound of direct material . . . . . . . . $10.00
Direct materials inventory (cost), August 31. . . . . . . . . . . . . $3,500
Direct materials inventory (units), August 31 . . . . . . . . . . . . _______
Finished goods inventory (cost), August 31 . . . . . . . . . . . . . $10,800
Finished goods inventory (units), August 31 . . . . . . . . . . . . _______
Manufacturing overhead cost per unita. . . . . . . . . . . . . . . . . $15.75
Operating profit, August . . . . . . . . . . . . . . . . . . . . . . . . . . . . $55,200
Production (units), August . . . . . . . . . . . . . . . . . . . . . . . . . . _______
Revenues, August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $414,000
Sales (units), August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _______
Selling price per unit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _______
Selling, general, and administrative costs per unitb . . . . . . . $12.00
a Unit cost based on units produced in August.
b Unit cost based on units sold in August.

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