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

Units in beginning inventory	0
Units produced	4,400
Units sold	4,300
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	49
Direct labor	$	51
Variable manufacturing overhead	$	14
Variable selling and administrative	$	12

Fixed costs:

Fixed manufacturing overhead	$	92,400
Fixed selling and administrative	$	43,000

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

$126 per unit

$147 per unit

$114 per unit

$127 per unit

A company produces a single product. Variable production costs are $13.3 per unit and variable selling and administrative expenses are $4.3 per unit. Fixed manufacturing overhead totals $49,000 and fixed selling and administration expenses total $53,000. Assuming a beginning inventory of zero, production of 5,300 units and sales of 4,250 units, the dollar value of the ending inventory under variable costing would be:

$13,965

$23,415

$18,480

$9,450

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

Selling price	$150
Units in beginning inventory	150
Units produced	7,300
Units sold	6,900
Units in ending inventory	550
Variable cost per unit:
Direct materials	$48
Direct labor	$43
Variable manufacturing overhead	$8
Variable selling and administrative	$4
Fixed costs:
Fixed manufacturing overhead	$233,600
Fixed selling and administrative	$82,800

What is the total period cost for the month under variable costing?

$233,600

$110,400

$316,400

$344,000

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

Selling price	$135
Units in beginning inventory	0
Units produced	2,770
Units sold	2,550
Units in ending inventory	220
Variable cost per unit:
Direct materials	$49
Direct labor	$16
Variable manufacturing overhead	$13
Variable selling and administrative	$12
Fixed costs:
Fixed manufacturing overhead	$94,180
Fixed selling and administrative expenses	$17,850

The total gross margin for the month under absorption costing is:

$58,650

$10,200

$103,950

$114,750

Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $11,500. The BAJ Division's divisional segment margin is $80,100 and the CBB Division's divisional segment margin is $45,500. What is the amount of the common fixed expense not traceable to the individual divisions?

$91,600

$114,100

$57,000

$125,600

Quinnett Corporation has two divisions: the Export Products Division and the Business Products Division. The Export Products Division's divisional segment margin is $44,300 and the Business Products Division's divisional segment margin is $96,700. The total amount of common fixed expenses not traceable to the individual divisions is $111,600. What is the company's net operating income?

$252,600

$141,000

$29,400

($141,000)

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

Selling price	$167
Units in beginning inventory	0
Units produced	7,150
Units sold	6,850
Units in ending inventory	300
Variable costs per unit:
Direct materials	$29
Direct labor	$59
Variable manufacturing overhead	$23
Variable selling and administrative	$23
Fixed costs:
Fixed manufacturing overhead	$193,050
Fixed selling and administrative	$29,100

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

$134 per units

$161 per units

$138 per units

$111 per units