Variable cost per unit Exhibit 1 5,000 RC2 Units Per Unit Total Breeden Security, Inc. (A) 2008 Monthly Budget 10,000 RC1 Units Per Unit Total Variable direct costs: Sales Revenue RC1 RC2 Total Parts Produce & sell per month # units Direct labor Total direct costs 10,000 20.00 S 5,000 23.00 Projected selling price Total direct per unit 115,000 $315,000 Sales revenue 200,000 S Manufacturing Costs Parts Variable overhead Supplies ($21,000/15,000 units) 55,000 S 32,000 $ 87,000 21.000 Total variable cost per unit Direct labor 35.000 56,000 Overhead 70,000 160.000 S 42,000 112,000 95.000 $255,000 Total fixed manufacturing costs: Total manufacturing cost Occupancy Equipment maintenance Equipment depreciation Quality control/production engineering Manufacturing administration 19.00 Manufacturing cost per unit 16.00 S 40,000 Selling & administrative expenses Total expenses $295,000 Total indicate 'F' (fixed) 20,000 Profit before tax (per month) Total fixed costs Fixed manufacturing cost Fixed selling and administrative cost -'V (variable) for each MOH item Manufacturing overhead (MOH) Supplies Occupancy (utilities, rent, maintenance) Equipment maintenance Equipment depreciation Quality control and production engineering Manufacturing ad ministration Total manufacturing averhead 21,000 Total 15,000 17.000 RC1 RC2 Total revenue per unit Variable cost per unit Contribution margin per unit 8,000 15,000 36,000 112,000 input total VC and total FC Total Variable MOH (total of V's)l Total Fixed MOH (total of F's)