Textra Plastics produces parts for a variety of small machine manufacturers. Most products go through two operations, molding and
trimming, before they are ready for packaging. Expected costs and activities for the molding department and for the trimming
department for 2017 follow.
Direct labor hours
Machine hours
Overhead costs
Number of units
Machine hours
Molding
52,000 DLH
30,500 MH
Molding
Trimming
Direct labor hours
Molding
Trimming
$730,000
Data for two special order parts to be manufactured by the company in 2017 follow.
Part A27C
Part X82B
9,800 units
54,500 units
5,100 MH
2,600 MH
Trimming
48,000 DLH
3,600 MH
5,500 DLH
700 DLH
$590,000
1,020 MH
650 MH
2,150 DLH
3,500 DLH