Two styles of men€™s shoes are manufactured by the Comfort Fit Shoe
Company: Designer and Regular. Designer style is made from leather, and Regular style uses synthetic materials. Three operations€”cutting, sewing, and packing€”are common to both styles, but only Designer style passes through a lining operation. The conversion cost rates for 2012 are:

Detail of two work orders processed in August are:

REQUIRED
Calculate the total costs and the total cost per unit of work order 815 and work order 831.

Transcribed Image Text:

Cutting Sewing ining Packing Rate per unit (pair$11 $9 $3 Work Order 815 Style Number of units (pairs) Direct materials costs Designer 1,000 30,000 Work Order 831 Regular $50,000 5,000