A manufacturer reports the following information below for its first three years in operation. 25 Year 1 $96,000 Year 2 Year 3 $129,000 $135,000 1,000 600 Income under variable costing Beginning inventory (units) Ending inventory (units) Fixed manufacturing overhead per unit 1,000 $ 13.00 $ 13.00 $ 13.00 Income for the 3-year period using absorption costing is: Multiple Choice $332,400. $373,800. $360,000 $376,200. 24 Flannigan Company manufactures and sells a single product that sells for $400 per unit; variable costs are $232. Annual fixed costs are $844,200. Current sales volume is $4,210,000. Compute the current margin of safety in dollars for Flannigan Company. Multiple Choice o $1,520,364. o $2,010,000. o $2,200,000. o $3,073,809. o $2,719,128. 23 Flannigan Company manufactures and sells a single product that sells for $420 per unit; variable costs are $231. Annual fixed costs are $909,000. Current sales volume is $4,220,000. Flannigan Company management targets an annual pre-tax income of $1,145,000. Compute the unit sales to earn the target pre-tax net income. Multiple Choice 4,810. 8,179. 7,389. 10,868. 26,498