Harris Company manufactures and sells a single product.

Required:

1.

A partially completed schedule of the companys total and per unit costs over the relevant range of 64,000 to 104,000 units produced and sold annually is given below: Complete the schedule of the companys total and unit costs. (Round the variable cost and fixed cost to 2 decimal places.)

	Units produced and sold
	64,000	84,000	104,000
Total Costs:
variable costs	$147,200
fixed costs	460,000
total costs	607,200
Cost per unit:
variable cost
fixed cost
total cost per unit

2.

Assume that the company produces and sells 94,000 units during the year at a selling price of $8.78 per unit. Prepare a contribution format income statement for the year.

	Harris Company
	Contibution Format Income Statement