1. Cool Pool has these costs associated with production of 19,000 units of accessory products: direct materials, $65; direct labor, $125; variable manufacturing overhead, $55; total fixed manufacturing overhead, $760,000. What is the cost per unit under both the variable and absorption methods?

	Variable Method	Absorption Method
Cost per unit	$___	$___

2. A manufacturer planned to use $76 of variable overhead per unit produced, but in the most recent period, it actually used $73 of variable overhead per unit produced. During this same period, the company planned to produce 400 units but actually produced 420 units.

What is the variable overhead spending variance? Enter the amount as positive number.

Variable overhead spending variance

$___

Favorable, Unfavorable

3. Nonna's Re-Appliance Store collects 55% of its accounts receivable in the month of sale and 40% in the month after the sale. Given the following sales, how much cash will be collected in February?

Dec. 2017	Jan. 2018	Feb. 2018
$22,000	$60,000	$68,000

Cash collected $___