T-SHIRTS | SWEATSHIRTS |
Production and sales volume | 67,000 units | 20,000 units |
Selling price | $16.00 | $29.00 |
Direct material | $2.00 | $ 5.00 |
Direct labor | $ 4.50 | $8.20 |
Manufacturing overhead | $ 2.00 | $ 3.00 |
Gross profit | $7.50 | $12.80 |
Selling and administrative | $ 4.00 | $ 7.00 |
Operating profit | $3.50 | $5.80 |