Question

Pachur Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price                                                   $121

Units in beginning inventory                         300

Units produced                                               6900

Units sold                                                        7100

Units in ending inventory                               100

Variable costs per unit                       

            Direct materials                                  $36

            Direct labor                                         $43

            Variable manufacturing overhead      $3

            Variable selling and administrative   $11

Fixed costs

            Fixed manufacturing overhead           $131,100

            Fixed selling and administrative $49,700

  

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

Required;  (present with no decimal places) :

What is the unit product cost for the month under variable costing? $______________________

Determine the absorption costing net operating income for the month. $________________________

There are no other things provided. This is it. Thank you.

Answer 1