Respuesta :
The answer is $6000.
Given,
total cost = $9,600
produce = 400 units of pulp
Each unit of pulp = 5 direct labor hours
variable cost = $1.80 per direct labor hour
Total direct labor hours = Units of pulp produced ×no. of direct labor hours required for one unit of pulp
Now substituting the values in the above equation we get,
Total direct labor hours = 400 units × 5 direct labor hours
= 2000 direct labor hours
Total variable cost = variable cost per direct labor hour × total direct labor hours
Now substituting the values in the above equation we get,
Total variable cost = $1.80 × 2000 direct labor hours
= $3600
Since, Total cost = Total fixed cost + total variable cost
Now substituting the values in the above equation we get,
$9600 = Total fixed cost + $3600
Total fixed cost = $9600 - $3600
= $6000
Hence, for the given case total fixed cost if the variable cost was $1.80 per direct labor hour is $6000.
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