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Hayek Bikes prepares the income statement under variable costing for its manager

ID: 2467978 • Letter: H

Question

Hayek Bikes prepares the income statement under variable costing for its managerial reports, and it prepares the income statement under absorption costing for external reporting. For its first month of operations, 375 bikes were produced and 225 were sold; this left 150 bikes in ending inventory. The income statement information under variable costing follows.

1. Prepare this company's income operations statement for its first month under absorption costing operations. (Round your intermediate calculations to the nearest whole dollar).

Hayek Bikes prepares the income statement under variable costing for its managerial reports, and it prepares the income statement under absorption costing for external reporting. For its first month of operations, 375 bikes were produced and 225 were sold; this left 150 bikes in ending inventory. The income statement information under variable costing follows.

Sales (225 × $1,650) $ 371,250   Variable production cost (225 × $675) 151,875   Variable selling and administrative expenses (225 × $55) 12,375   Contribution margin 207,000   Fixed overhead cost 60,000   Fixed selling and administrative expense 90,000   Net income $ 57,000

1. Prepare this company's income operations statement for its first month under absorption costing operations. (Round your intermediate calculations to the nearest whole dollar).

Explanation / Answer

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Second method **********

Calculation of Unit Production cost   Variable production cost 675   Fixed overhead cost 60000 X 225/375 160   Fixed selling and administrative expense 90000 X 225/375 240 Cost Per Unit 1075 Cost of Goods manufactured 375 unitsx $1075 403125 Cost of Endign inventory 150 unitsX 1075 161250
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