1.2 A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $147 Units beginning inventory 0 Units produced 2,860 Units sold 2,510 Units in ending inventory 350 Variable costs per unit: Direct materials $49 Direct labor $23 Variable manufacturing overhead $11 Variable selling and administrative $16 Fixed costs: Fixed manufacturing overhead $94,380 Fixed selling and administrative expenses $17,570 Total gross margin for the month under absorption costing is:

1.3 Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $124 Units beginning inventory 0 Units produced 1,200 Units sold 800 Units in ending inventory 400 Variable costs per unit: Direct materials $40 Direct labor $29 Variable manufacturing overhead $3 Variable selling and administrative $5 Fixed costs: Fixed manufacturing overhead $8,400 Fixed selling and administrative expenses $13,600 What is the total period cost for the month under the variable costing?

1.4 Harron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $128 Units beginning inventory 0 Units produced 9,150 Units sold 8,750 Units in ending inventory 400 Variable costs per unit: Direct materials $22 Direct labor $64 Variable manufacturing overhead $10 Variable selling and administrative $14 Fixed costs: Fixed manufacturing overhead $137,250 Fixed selling and administrative expenses $9,200 What is the net operating income for the month under variable costing?

1.5 Fallon Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $112 Units beginning inventory 0 Units produced 8,950 Units sold 8,550 Units in ending inventory 400 Variable costs per unit: Direct materials $18 Direct labor $60 Variable manufacturing overhead $6 Variable selling and administrative $10 Fixed costs: Fixed manufacturing overhead $134,250 Fixed selling and administrative expenses $8,800 What is the net operating income for the month under absorption costing?

1.6 Anak Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $175 Units beginning inventory 0 Units produced 7,250 Units sold 6,950 Units in ending inventory 300 Variable costs per unit: Direct materials $31 Direct labor $61 Variable manufacturing overhead $25 Variable selling and administrative $25 Fixed costs: Fixed manufacturing overhead $195,750 Fixed selling and administrative expenses $29,700 What is the unit product cost for the month under variable costing?

1.7 Tornado Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $103 Units beginning inventory 0 Units produced 6,350 Units sold 6,050 Units in ending inventory 300 Variable costs per unit: Direct materials $13 Direct labor $43 Variable manufacturing overhead $7 Variable selling and administrative $7 Fixed costs: Fixed manufacturing overhead $171,450 Fixed selling and administrative expenses $24,300 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. What is the unit product cost for the month under absorption costing?

1.8 Adams Corporation produces a single product. Last year, Adams manufactured 33,110 units and sold 27,600 units. Production costs for the year were as follows: Fixed manufacturing overhead $463,540 Variable manufacturing overhead $294,679 Direct labor $175,483 Direct materials $248,325 Sales were $1,242,000, for the year, variable selling and administrative expenses were $140,760, and fixed selling and administrative expenses were $221,837. There was no beginning inventory. Assume that direct labor is a variable cost. The contribution margin per unit would be: (Do not round intermediate calculations.)