1.Ben Company produces a single product. Last year, the company's net operating income under absorption costing was $4,400 lower than under variable costing. The company sold 8,000 units during the year, and its variable costs were $8 per unit, of which $3 was variable selling expense. Fixed manufacturing overhead was $1 per unit in beginning inventory under absorption costing. How many units did the company produce during the year?

2. Last year, Wardrup Corporation's variable costing net operating income was $67,200. Fixed manufacturing overhead costs released from inventory under absorption costing amounted to $600. What was the absorption costing net operating income last year?

4.Abdol Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling Price :$86

Units in beginning Inventory: $0

Units Produced:$6600

Units sold:$6500

Units in ending Inventory:$100

Variable Costs Per Unit:

Direct Materials:$22

Direct Labor:$12

Variable Manufactoring Overhead:$4

Variable Selling and Administrative:$6

Fixed Costs:

Fixed manufactoring Overhead:$231,000

Fixed Selling and administrative:$32,500

What is the unit product cost for the month under variable costing?

What is the unit product cost for the month under absorption costing?

What is the net operating income for the month under variable costing?

3. Dearman Company, which has only one product, has provided the following data concerning its most recent month of operations: What is the total period cost for the month under the absorption costing approach?

Selling price	$165.00
Units in beginning inventory	0
Units produced	3,300
Units sold	2,710
Units in ending inventory	590
Variable costs per unit:
Direct materials	$47.50
Direct labor	$57.60
Variable manufacturing overhead	$4.50
Variable selling and administrative	$11.30
Fixed costs:
Fixed manufacturing overhead	$66,990
Fixed selling and administrative	$34959