D'Souza Company sold 12,000 units of its product at a price of $76.00 per unit. Total variable cost is $49.20 per unit, consisting of $39.60 in variable production cost and $9.60 in variable selling and administrative cost. Compute the manufacturing (production) margin for the company under variable costing. D'SOUZA COMPANY Manufacturing Margin Units per unit Total D'Souza Company sold 5,000 units of its product at a price of $90.00 per unit. Total variable cost is $52.00 per unit, consisting of $41.00 in variable production cost and $11.00 in variable selling and administrative cost. Compute the contribution margin for this company D'SOUZA COMPANY Contribution Margin Units per unit Total $ $ 14.50 per unit 15.50 per unit Direct materials Direct labor Overhead costs for the year Variable overhead Fixed overhead Units produced this year Units sold this year Ending finished goods inventory in units $280, 350 per year $360,000 per year 26,700 units 20,500 units 6,200 units Compute the product cost per unit using variable costing. Cost per unit of finished goods using: Variable costing Cost per unit of finished goods 0.00 Determine the cost of ending finished goods inventory using variable costing. Cost per unit of finished goods using: Variable costing Number of units in finished goods Total cost of finished goods inventory Determine the cost of goods sold using variable costing. Cost per unit of goods sold using Variable costing Number of units in sold goods Total cost of sold goods 11 per unit 16 per unit Direct materials Direct labor Overhead costs for the year Variable overhead Fixed overhead Units produced this year Units sold this year Ending finished goods inventory in units $ 60,000 per year $120,000 per year 20,000 units 14,000 units 6,000 units Compute the product cost per unit using absorption costing. Cost per unit of finished goods using: Absorption costing Cost per unit of finished goods Determine the cost of ending finished goods inventory using absorption costing. Cost per unit of finished goods using: Absorption costing Number of units in finished goods Total cost of finished goods inventory Determine the cost of goods sold using absorption costing. Cost per unit of goods sold using Absorption costing Number of units in sold goods Total cost of sold goods A manufacturer reports the following information on its product. Direct materials cost Direct labor cost Variable overhead cost Fixed overhead cost Target markup $59.00 per unit $12.90 per unit $ 6.90 per unit $ 2.90 per un 40 % Compute the target selling price per unit under absorption costing. Target selling price per unit Under absorption costing a company had the following per unit costs when 10,000 units were produced. Direct labor Direct material Variable overhead Total variable cost Fixed overhead ($90,000/10,000 units) Total product cost per unit $ 5.20 6.20 7.20 18.60 9.00 $27.60 Required: 1. Compute the company's total product cost per unit if 12,500 units had been produced. Total product cost per unit D'Souza Company sold 12,000 units of its product at a price of $76.00 per unit. Total variable cost is $49.20 per unit, consisting of $39.60 in variable production cost and $9.60 in variable selling and administrative cost. Compute the manufacturing (production) margin for the company under variable costing. D'SOUZA COMPANY Manufacturing Margin Units per unit Total D'Souza Company sold 5,000 units of its product at a price of $90.00 per unit. Total variable cost is $52.00 per unit, consisting of $41.00 in variable production cost and $11.00 in variable selling and administrative cost. Compute the contribution margin for this company D'SOUZA COMPANY Contribution Margin Units per unit Total $ $ 14.50 per unit 15.50 per unit Direct materials Direct labor Overhead costs for the year Variable overhead Fixed overhead Units produced this year Units sold this year Ending finished goods inventory in units $280, 350 per year $360,000 per year 26,700 units 20,500 units 6,200 units Compute the product cost per unit using variable costing. Cost per unit of finished goods using: Variable costing Cost per unit of finished goods 0.00 Determine the cost of ending finished goods inventory using variable costing. Cost per unit of finished goods using: Variable costing Number of units in finished goods Total cost of finished goods inventory Determine the cost of goods sold using variable costing. Cost per unit of goods sold using Variable costing Number of units in sold goods Total cost of sold goods 11 per unit 16 per unit Direct materials Direct labor Overhead costs for the year Variable overhead Fixed overhead Units produced this year Units sold this year Ending finished goods inventory in units $ 60,000 per year $120,000 per year 20,000 units 14,000 units 6,000 units Compute the product cost per unit using absorption costing. Cost per unit of finished goods using: Absorption costing Cost per unit of finished goods Determine the cost of ending finished goods inventory using absorption costing. Cost per unit of finished goods using: Absorption costing Number of units in finished goods Total cost of finished goods inventory Determine the cost of goods sold using absorption costing. Cost per unit of goods sold using Absorption costing Number of units in sold goods Total cost of sold goods A manufacturer reports the following information on its product. Direct materials cost Direct labor cost Variable overhead cost Fixed overhead cost Target markup $59.00 per unit $12.90 per unit $ 6.90 per unit $ 2.90 per un 40 % Compute the target selling price per unit under absorption costing. Target selling price per unit Under absorption costing a company had the following per unit costs when 10,000 units were produced. Direct labor Direct material Variable overhead Total variable cost Fixed overhead ($90,000/10,000 units) Total product cost per unit $ 5.20 6.20 7.20 18.60 9.00 $27.60 Required: 1. Compute the company's total product cost per unit if 12,500 units had been produced. Total product cost per unit