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O\'?Neill\'s Products manufactures a single product.? Cost, sales, and productio

ID: 2394489 • Letter: O

Question

O'?Neill's Products manufactures a single product.? Cost, sales, and production information for the company and its single product is as? follows:

-Selling price per unit is $53

-Variable manufacturing costs per unit manufactured (includes direct materials [DM], direct labor [DL], and variable MOH $27

-Variable operating expenses per unit sold $1

-Fixed manufacturing overhead (MOH) in total for the year $64,000

-Fixed operating expenses in total for the year $91000

-Units manufactured and sold for the year 8,000 units

Requirement 1. Prepare an income statement for the upcoming year using variable costing..

O'Neill's Products

Contribution Margin Income Statement (Variable Costing)

For the Year Ended December 31

Sales revenue

$424,000

Less:

Variable expenses

Variable cost of goods sold

216,000

Variable operating expenses

8,000

Contribution margin

200,000

Less:

Fixed expenses

Fixed manufacturing overhead

64,000

Fixed operating expenses

91,000

Operating income

$45,000

Requirement 2. Prepare an income statement for the upcoming year using absorption costing.

O'Neill's Products

Income Statement (Absorption Costing)

For the Year Ended December 31

Sales revenue

$424,000

Less:

Cost of goods sold

Gross profit

Less:

Operating expenses

99,000

Operating income

Please help me find the Cost of Goods Sold, Gross Profit, and Operating Income. Thank you!!

O'Neill's Products

Contribution Margin Income Statement (Variable Costing)

For the Year Ended December 31

Sales revenue

$424,000

Less:

Variable expenses

Variable cost of goods sold

216,000

Variable operating expenses

8,000

Contribution margin

200,000

Less:

Fixed expenses

Fixed manufacturing overhead

64,000

Fixed operating expenses

91,000

Operating income

$45,000

Explanation / Answer

Income Statement under Absorption costing: Sales revenue 424000 Less: Cost of Goods sold 280,000 (8000 units @35) Gross Margin 144,000.00 Less: Operating expense 99000 (8000*1+91000) Net income 45,000.00 Note: Cost per unit under abosrption costing: Variable manufacturing cost 27 Fixed manufacturing cost (64000 /8000 units) 8 Unit product cost 35 Note: Operating expense: variable (8000 units @1) 8000 Fixed $91,000 Total Operating expnses 99,000