Fixed manufacturing overhead per year			$ 1,050,000
Fixed administrative expenses per year			$ 875,000
Selling Price per unit			$ 260.00

Variable manufacturing overhead per unit			$ 65.00
Direct manufacturing labor per unit			$ 85.00
Direct manufacturing materials per unit			$ 40.00
Variable selling expenses per unit			$ 35.00

The following activity (in units) occurred during the current year.
	Beginning finished goods Inventory for the current year			30,500
	Units produced or completed in current year **			240,000
	Units sold			130,500

Calculate the fixed overhead allocation rate per unit

Calculate the total period cost using throughput costing

Calculate the contribution margin per unit using the variable costing method

Calculate the total cost of goods sold using the absorption method

Calculate the total cost of goods manufactured for the variable cost method

Calculate the total cost of ending inventory for the absorption method

Calculate break-even using the absorption method (in units)