3. Assume the following information for a company that produced and sold 10,000 units during its first year of operations:

	Per Unit	Per Year
Selling price	$ 200
Direct materials	$ 68
Direct labor	$ 50
Variable manufacturing overhead	$ 11
Fixed manufacturing overhead		$ 300,000

Using absorption costing, what is the companys unit product cost?

4. Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations:

	Per Unit	Per Year
Selling price	$ 200
Direct materials	$ 82
Direct labor	$ 50
Variable manufacturing overhead	$ 8
Sales commission	$ 8
Fixed selling and administrative expense		$ 110,000
Fixed manufacturing overhead		$ 300,000

Using variable costing, what is the net operating income for the second year of operations?

5. Assume a company has four divisions. Division A has sales, variable expenses, and traceable fixed expenses of $200,000, $98,500, and $28,500, respectively. If the company as a whole has common fixed expenses of $50,000, what is Division As segment margin?