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Based on amount of a batch mix and average number of units produced, I calculated Direct Materials per Unit as following:
Item Direct Materials Cost
per Unit, $
Patterned glasses 0.29
Paperweights 0.52
Wrapped tumblers 0.29
Vases 0.35
I also measured an amount of time you spend on blowing and finishing of the goods. In order to calculate Direct Labor cost per unit, I used hourly rate of $25.00
Direct labor costs are represented below:
Item Production Time, Hr. Total Direct Labor per Unit Time, Hr. Total Direct Labor per Unit Cost, $.
Hot Time, Hr. Cold Time, Hr.
Patterned glasses 0.25 0...
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