Easy Breeze company produced 100,000 units, sold 90,000 units at a selling price per unit of $450, and incurred the following manufacturing costs:

Direct Materials = $40 per unit

Direct Labor = $18 per unit

Factory overhead costs:

Variable Factory Overhead = $23 per unit

Fixed Factory overhead = $250,000

Semi-variable Factory overhead cost is $70,000. The company utilized 14,000 machine hours during this period. The following additional information is provided semi-variable factory overhead into variable and fixed factory overhead costs, using high-low method.

Cost machine hours

Jan $52,000 10,000

Feb $54,000 11,000

Mar $77,000 20,000

April $67,000 12,500

Selling and Administrative expenses information:

Variable Selling and Administrative Expenses = $22 per unit

Fixed Selling and Administrative Expenses= $122,000.

Questions:

• Total Factory variable overhead cost per unit?

• Total Factory Fixed Overhead cost per unit?

• Total manufacturing cost per unit?

• Variable costing income statement?