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Faxon Company, which has only one product, has provided the following data conce

ID: 2350617 • Letter: F

Question

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

Selling price............................ $137

Units in beginning inventory...... 0
Units produced........................ $3000
Units sold............................... $2900
Units in ending inventory.......... $100

Variable costs per unit:
Direct materials.................. $40
Direct labor........................ $53
Variable manufacturing overhead...... $6
Variable selling and administrative..... $9

Fixed costs:
Fixed manufacturing overhead.............. $69,000
Fixed selling and adminstrative............. $5800

What is the net operating income for the month under absorption costing?

Explanation / Answer

Total Variable costs = 40 + 53 +6 = $99

Revenue ($137 x 2900)                                                       397,300

Less: Production Costs

-Variable Costs (99 x 2900)                    (287,100)

- Fixed Manufacturing O/H (2900/3000 x 69000)                 (66,700)

Gross Income                                                                     43,500

Less: Variable selling and Administrative (2900 x 9)             (26,100)

Less: Fixed selling and Administrative                                  (5,800)

Net Income                                                                          11,600

Hope this helps!