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on august 31, the end of the first year of operations, during which 18,000 units

ID: 2446675 • Letter: O

Question

on august 31, the end of the first year of operations, during which 18,000 units were manufactured and 13,500 units were sold, olympic inc. prepared the following income statement based on the variable costing concept: olympic inc. income statement for year ended august 31, 20--

sales $297,000

variable cost of goods sold: variable cost of goods manufactured $288,000

less ending inventory 72,000

variable cost of goods sold 216,000

manufacturing margin $ 81,000

variable selling and administrative expenses 40,500

contribution margin $ 40,500

fixed costs:

fixed manufacturing costs $ 12,000

fixed selling and administrative expenses 10,800 22,800

income from operations $ 17,700 ========

Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept.

Explanation / Answer

on august 31, the end of the first year of operations, during which 18,000 units