I just need to figure out the manufacturing cost.

The selling price per unit is $2,400. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 1,000 units. There are no price, efficiency, or spending variances. Any production-volume variance is written off to cost of goods sold in the month in which it occurs.

Requirement 1. Prepare income statements for

Amazing Screen in January, February, and March 2017 under throughput costing.

Begin by completing the top portion of the statement, then the bottom portion. (Enter a "0" for any zero balance accounts.)

Data Table

	January	February	March
Unit data:
Beginning inventory	0	150	150
Production	1,000	925	1,020
Sales	850	925	1,050
Variable costs:
Manufacturing cost per unit produced	$900	$900	$900
Operating (marketing) cost per unit sold	$650	$650	$650
Fixed costs:
Manufacturing costs	$390,000	$390,000	$390,000
Operating (marketing) costs	$170,000	$170,000	$170,000

Data Table

	January	February	March
Direct material cost per unit	$475	$475	$475
Direct manufacturing labor cost per unit	175	175	175
Manufacturing overhead cost per unit	250	250	250
	$900	$900	$900

Requirement 1.

	January 2017		February 2017		March 2017
Revenues		$2,040,000		$2,220,000		$2,520,000
Direct material cost of goods sold:
Beginning inventory	$0		$71,250		$71,250
Direct materials in goods manufactured	475,000		439,375		484,500
Cost of goods available for sale	475,000		510,625		555,750
Deduct ending inventory	(71,250)		(71,250)		(57,000)
Total direct material cost of goods sold		403,750		439,375		498,750
Throughput margin		1,636,250		1,780,625		2,021,250

Manufacturing costs
Other operating costs		722500		771250		852500
Operating income