Calculate the average cost of each type of snowflake including variable and fixed costs: Exhibit 4: Employee

Calculate the average cost of each type of snowflake including variable and fixed costs:

  

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Exhibit 4: Employee Wages Rates and Hours Worked Employee Cutter 1 Cutter 2 Artisan 1 Artisan 2 Artisan 3 Artisan 4 Wage Rate ($/hour) $1.49 $1.69 $3.49 $5.15 $5.05 $4.30 Exhibit 5: Cost of Materials ATS Postcard ATS Price Tag Employee Bio Glue Per Bottle Reed -1 lb. Coil Hours Worked Total Production Glue used for all snowflakes (# of bottles) Reed used for all snowflakes (ounces) Augusta 7.5 2.5 8.0 3.0 9.0 9.0 4.0 Quantity 2500 1000 500 Exhibit 6: Material Used In Total Production Augusta 7.5 38.0 1.0 1 14.0 Hours Worked Adrian 9.3 6.0 7.5 7.0 8.0 7.5 0.0 Adrian 9.3 54.0 1.0 32.0 Hours Worked Foundry 20.7 4.0 4.0 6.0 8.0 8.0 0.0 Cost $87.36 $37.50 $33.90 $4.50 $8.50 Foundry 20.7 21.0 3.1 125.0 Exhibit 4: Employee Wages Rates and Hours Worked Employee Cutter 1 Cutter 2 Artisan 1 Artisan 2 Artisan 3 Artisan 4 Wage Rate ($/hour) $1.49 $1.69 $3.49 $5.15 $5.05 $4.30 Exhibit 5: Cost of Materials ATS Postcard ATS Price Tag Employee Bio Glue Per Bottle Reed -1 lb. Coil Hours Worked Total Production Glue used for all snowflakes (# of bottles) Reed used for all snowflakes (ounces) Augusta 7.5 2.5 8.0 3.0 9.0 9.0 4.0 Quantity 2500 1000 500 Exhibit 6: Material Used In Total Production Augusta 7.5 38.0 1.0 1 14.0 Hours Worked Adrian 9.3 6.0 7.5 7.0 8.0 7.5 0.0 Adrian 9.3 54.0 1.0 32.0 Hours Worked Foundry 20.7 4.0 4.0 6.0 8.0 8.0 0.0 Cost $87.36 $37.50 $33.90 $4.50 $8.50 Foundry 20.7 21.0 3.1 125.0