Need cost accounting help,?

3. Schlickau Company manufactures basketball backboards. The following information pertains to the company's normal operations p
Output units 15,000 boards
Machine-hours 4,000 hours
Direct manufacturing labor-hours 5,000 hours

Direct manufacturing labor per hour $12
Direct materials per unit $100
Variable manufacturing overhead costs $150,000
Fixed manufacturing overhead costs $300,000
Product and process design costs $200,000
Marketing and distribution costs $250,000

Required:
a. For long-run pricing, what is the full-cost base per unit?
b. Schlickau Company is approached by an overseas city to fulfill a one-time-only special order for 1,000 units. All cost relationships remain the same except for an additional one-time setup charge of $40,000. No additional design, marketing, or distribution costs will be incurred. What is the minimum acceptable bid per unit on this one-time-only special order?

Oh, this question seems fun.

Direct manufacturing labor: $12 X 5000 hours = $60000
Direct materials: $100 per unit X 15000 boards
Variable manufacturing overhead costs$150,000
Fixed manufacturing overhead costs $300,000
Product and process design costs$200,000
Marketing and distribution costs$250,000

A.
Full cost per unit is the $60,000 labor + $150,000 variable cost + $300,000 fixed overhead + $200,000 design + $250,000 marketing

Or $960,000 / 15000 units
Then add the materials ($100) per unit for a total of $164 per unit.

B.
Because the variable overhead costs are $150,000 for 15,000 units we know it costs $10 per extra unit

Because it takes 5000 hours to make 15,000 boards, we know Schlickau鈥檚 employees can make 3 backboards per hour. $12 per hour / 3 items made = $4 labor

No other costs will be incurred.

Total cost for the additional 1000 units will be the $100 per unit materials + $4 labor + $10 variable manufacturing = $124 per unit = Minimum bid per unit.

I tried to show my work as much as I could, to help you understand where to pull the numbers from. Good luck

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