Fletcher Company has delineated its variable costs per unit for the manufacturing of its product. Here’s the breakdown:
- Direct Materials: $30
- Direct Labor: $13
- Variable Manufacturing Overhead: Not provided in the question.
To calculate the total variable cost per unit, we can add direct materials and direct labor costs. However, since the variable manufacturing overhead is not specified, we cannot provide a complete total. Assuming the variable manufacturing overhead is included or minimal, the cost per unit identifiable from the provided data is:
Total Variable Cost (excluding overhead) = Direct Materials + Direct Labor
Total Variable Cost = $30 + $13 = $43
This means that each unit manufactured incurs at least $43 in variable costs, excluding any additional variable manufacturing overhead that may exist.