Version TOTES, case study S LAB SPECHL November is a low demand month for the ToT.Es. product. Consequently, the Historically, closer to full capacity during the month. company is seeking ways to keep the production line running The customer One of TOT.Es 's top customers has asked them to produce a special tote for December. all freight is willing to pay extra for the tote. The customer wants to order 10,000 totes and will pay The customer wants red, glittery fabric and an additional snowflake patch attached to the tote. The fabric will cost an additional so 40 per tote, the snowflake patch wholesales at S1.000 per 10,000 patches, and sewing costs will increase by so 15 per tote. The company has the capacity to produce these 10,000 additional totes in November and no additional equipment is required. Complete Exhibit SA Variable costs ial order sis of a EXHIBIT Ana. Analysis of a Special Order Use data from the job cost card and 2-B. Exhibit costs per unit Variable Cost Analysis Current DM Costs per tote Additional Fabric Cost per tote Other additional DM Costs Total Direct Material Cost per tote S Current Direct Labor Cost per tote S Additional Direct Labor cost per tote Total Direct Labor Costs Current MOH Cost per tote Additional MOH Cost per tote Total MOH Costs per tote Total Variable Costs per tote 35 Version TOTES, case study S LAB SPECHL November is a low demand month for the ToT.Es. product. Consequently, the Historically, closer to full capacity during the month. company is seeking ways to keep the production line running The customer One of TOT.Es 's top customers has asked them to produce a special tote for December. all freight is willing to pay extra for the tote. The customer wants to order 10,000 totes and will pay The customer wants red, glittery fabric and an additional snowflake patch attached to the tote. The fabric will cost an additional so 40 per tote, the snowflake patch wholesales at S1.000 per 10,000 patches, and sewing costs will increase by so 15 per tote. The company has the capacity to produce these 10,000 additional totes in November and no additional equipment is required. Complete Exhibit SA Variable costs ial order sis of a EXHIBIT Ana. Analysis of a Special Order Use data from the job cost card and 2-B. Exhibit costs per unit Variable Cost Analysis Current DM Costs per tote Additional Fabric Cost per tote Other additional DM Costs Total Direct Material Cost per tote S Current Direct Labor Cost per tote S Additional Direct Labor cost per tote Total Direct Labor Costs Current MOH Cost per tote Additional MOH Cost per tote Total MOH Costs per tote Total Variable Costs per tote 35