Assume the following information for a company that produced and sold 10,000 units during Year 1. It also produced 15,000 units and sold 12,000 units during Year 2, while producing 12,000 units and selling 15,000 units in Year 3.

	Per Unit	Per Year
Selling price	$ 240
Direct materials	$ 78
Direct labor	$ 58
Variable manufacturing overhead	$ 10
Sales commission	$ 11
Fixed manufacturing overhead		$ 450,000
Fixed selling and administrative expense		$ 250,000

Using absorption costing, what is the net operating income for Year 3?____

Assume the following information for a company that produced and sold 10,000 units during Year 1. It also produced 15,000 units and sold 12,000 units during Year 2, while producing 12,000 units and selling 15,000 units in Year 3.

	Per Unit	Per Year
Selling price	$ 240
Direct materials	$ 76
Direct labor	$ 56
Variable manufacturing overhead	$ 10
Sales commission	$ 11
Fixed manufacturing overhead		$ 450,000
Fixed selling and administrative expense		$ 250,000

Using variable costing, what is the net operating income for Year 3?_____

Assume the following information for a company that produced and sold 10,000 units during Year 1. It also produced 15,000 units and sold 12,000 units during Year 2, while producing 12,000 units and selling 15,000 units in Year 3.

	Per Unit	Per Year
Selling price	$ 240
Direct materials	$ 75
Direct labor	$ 55
Variable manufacturing overhead	$ 10
Sales commission	$ 11
Fixed manufacturing overhead		$ 450,000
Fixed selling and administrative expense		$ 250,000

Using variable costing, what is the variable cost of goods sold in Year 3?_____

Assume that a company maintains no beginning or ending inventories and produces and sells 4,000 units of only one product for a price of $130 per unit. The companys variable manufacturing costs per unit are $80 and its fixed manufacturing overhead per unit is $24. Its variable selling and administrative expense is $12 per unit and its fixed selling and administrative expense is $45,200. What is the companys net operating income under absorption costing?_________

Assume the following information for the first year of operations for a company that sells only one product for a price of $48 per unit:

Variable cost per unit:
Direct materials	$ 25
Fixed costs per year:
Direct labor	$ 140,000
Fixed manufacturing overhead	$ 188,000
Fixed selling and administrative expenses	$ 70,000

The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 20,000 units and sold 18,000 units. What is the net operating income using super-variable costing?______