5.) Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$132
Units in beginning inventory	0
Units produced	9,200
Units sold	8,800
Units in ending inventory	400
Variable costs per unit:
Direct materials	$23
Direct labor	$65
Variable manufacturing overhead	$11
Variable selling and administrative	$15
Fixed costs:
Fixed manufacturing overhead	$138,000
Fixed selling and administrative	$9,300

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

$28,500

$11,100

$17,100

$6,000

6.) Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$163
Units in beginning inventory	0
Units produced	7,100
Units sold	6,800
Units in ending inventory	300
Variable costs per unit:
Direct materials	$28
Direct labor	$58
Variable manufacturing overhead	$22
Variable selling and administrative	$22
Fixed costs:
Fixed manufacturing overhead	$191,700
Fixed selling and administrative	$28,800

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

$130 per units

$157 per units

$135 per units

$108 per units

7.) Khanam Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$171
Units in beginning inventory	0
Units produced	7,200
Units sold	6,900
Units in ending inventory	300
Variable costs per unit:
Direct materials	$30
Direct labor	$60
Variable manufacturing overhead	$24
Variable selling and administrative	$24
Fixed costs:
Fixed manufacturing overhead	$194,400
Fixed selling and administrative	$29,400

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?

$141 per unit

$114 per unit

$138 per unit

$165 per unit

8.) Harris Corporation produces a single product. Last year, Harris manufactured 33,910 units and sold 28,100 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$474,740
Variable manufacturing overhead	$284,844
Direct labor	$176,332
Direct materials	$247,543

Sales were $1,405,000, for the year, variable selling and administrative expenses were $148,930, and fixed selling and administrative expenses were $247,543. 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.)

$24.90 per unit

$23.80 per unit

$29.10 per unit

$19.30 per unit

9.) A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$89
Units in beginning inventory	0
Units produced	4,300
Units sold	4,000
Units in ending inventory	300
Variable costs per unit:
Direct materials	$13
Direct labor	$35
Variable manufacturing overhead	$1
Variable selling and administrative	$10
Fixed costs:
Fixed manufacturing overhead	$77,400
Fixed selling and administrative	$24,000

The total contribution margin for the month under variable costing is:

$160,000

$88,000

$42,600

$120,000