(1) The costing method Out can be used noon easily with break-even analysis and other cost-volume-profit techniques is:
A. Variable costing.
B. Absorption costing.
C. Process costing.
D. Job-order Ceiling.
(2) A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:
|
Units in beginning Inventory |
0 |
|
Units produced |
6.700 |
|
Units sold |
6.300 |
|
Units hi ending, inventor, |
400 |
|
Variable costs per unit: |
|
|
Direct materials |
$20 |
|
Direct labor |
$41 |
|
Variable manufacturing overhead |
$7 |
|
Variable selling and administrative |
$7 |
|
Fixed costs: |
|
|
Fixed manufacturing overhead |
$147,400 |
|
Fixed selling and administrative |
$12,600 |
What is the variable costing unit product cost for the month?
A. $97
B. $90
C. $68
D. $75
