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Required information

Comprehensive Problem $6($Algo$)$

$[$The following information applies to the questions displayed below.$]$

Utease Corporation has several production plants nationwide. A newly opened plant in Dubuque produces and sells one product. The plant is treated, for responsibility accounting purposes, as a profit center. The unit standard costs for a production unit, with overhead applied based on direct labor hours, are as follows.

Manufacturing costs $($per unit based on expected activity of $32,000$ units or $51,200$ direct labor hours$)$:

References$45\mathrm{.}00112\mathrm{.}0040\mathrm{.}0056\mathrm{.}00$$$253\mathrm{.}00$

Expected sales activity: $28,000$ units at $$380$ per unit

Desired ending inventories: $18\%$ of sales

Assume this is the first year of operations for the Dubuque plant. During the year, the company had the following activity.

$\backslash$table$[[$Units produced,$31,000],[$Units sold,$29,500],[$Unit selling price,$375],[$Direct labor hours worked,$49,100],[$Direct labor costs,$$3,486,100$