Gulf Inc. manufactures and sells two types of boats, cruiser…

Gulf Inc. manufactures and sells two types of boats, cruisers and bowriders. Gulf’s production schedule for the month of October, in terms of units produced, direct labor hours or DLH per unit, and total DLHs (in all departments) is as follows: Gulf currently applies manufacturing overhead to jobs using a plantwide overhead rate based on plantwide DLHs (see above), but plans to switch to departmental overhead rates based on machine hours (MH) and DLHs. Here are estimated overhead data for the month of October: How much higher or lower is the per-unit manufacturing cost of a cruiser computed using departmental overhead rates rather than a plantwide overhead rate?

Eagle Enterprises manufactures mailboxes. Eagle plans to pro…

Eagle Enterprises manufactures mailboxes. Eagle plans to produce 5,700 mailboxes during the upcoming year, and Eagle’s plant manager uses a cost equation to estimate the total manufacturing costs. The plant manager expects Eagle’s current year total fixed manufacturing costs and per-unit variable manufacturing costs to be the same as in the prior year. During the prior year, Eagle produced 4,300 mailboxes at an average per-unit manufacturing cost of $35 per mailbox, and Eagle’s total fixed manufacturing costs were $60,200. What is the estimated total cost of manufacturing 5,700 mailboxes in the upcoming year? Round to the nearest whole dollar and do not enter a dollar sign (e.g., enter 89, not $89.00).