A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 121 0 6,000 5,600 400 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ 38 53 3 11 $60,000 $28,000 What is the total period cost for the month under variable costing? $88,000 $149,600 $89,600 $60,000 Hadley Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 126 Units in beginning inventory Units produced Units sold Units in ending inventory 1,900 1,800 100 $ $ $ 49 28 5 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $32,300 $ 23,400 What is the unit product cost for the month under variable costing? Multiple Choice $99 per unit $110 per unit $93 per unit $82 per unit McCoy Corporation manufactures a computer monitor. Shown below is McCoy's cost structure: Variable cost per monitor $75.20 $14.60 Total fixed cost for the year $912,000 $ 456,000 Manufacturing cost Selling and administrative In its first year of operations, McCoy produced 100,000 monitors but only sold 95,000. McCoy's gross margin in this first year was $2,629,600. McCoy's contribution margin in this first year was $2,109,000. Under variable costing, what is McCoy's net operating income for its first year? Multiple Choice $266,000 $741,000 $1,261,600 $2,173,600