Umbrellа Cоrpоrаtiоn produces а high-end exercise bikes to be sold to individual consumers and fitness centers. The company has a production facility that is separate from its administrative offices. The company produces just one model of its "one-size-fits-all bike." Listed below are ten different costs that are incurred by the company. For each cost, indicate the following: Cost Classification: Product - Direct Material Product - Direct Labor Product - Manufacturing Overhead Period - Selling & Administrative Cost Behavior: Fixed Cost Variable Cost Mixed Cost Matching Cost Cost Classification(Product - Direct Material,Product - Direct Labor,Product - Manufacturing Overhead,Period - Selling & Administrative) Cost Behavior(Fixed Cost,Variable Cost,Mixed Cost) 1) Annual depreciation (straight-line) on the manufacturing facility. [deprClass] [deprBehav] 2) Salary of the company's HR manager. [HRClass] [HRBehav] 3) Hourly wages of employees who assemble the bikes. [wageClass] [wageBehav] 4) Cost of the wheels added to each bike. [wheelClass] [wheelBehav] 5) Salary of the production supervisor [prodsupClass] [prodsupBehav] 6) The salary of the Vice President of marketing [VPmarketClass] [VPmarketBehav] 7) Cost of the chain installed in each bike [chainClass] [chainBehav] 8) Total wages of the company's sales team. Each employee is paid a monthly salary plus a commission for each blender sold [salesteamClass] [salesteamBehav] 9) Cost of an annual maintenance contract on the manufacturing equipment [maintClass] [maintBehav] 10) Electricity used in the office building. The company pays a monthly amount plus a certain amount per kilowatt used [electrClass] [electrBehav]
Chicаgо Cо. sells а single prоduct аt a sales price of $50 per unit. Variable costs are $30 per unit and fixed costs are $95,000. Chicago's break-even point is: