Microsoft Corp.

Cost Elements	Amount ($)
Direct Materials	100,000
Direct Labor	75,000
Factory Overheads	50,000
Selling and Distribution Expenses	20,000
Administrative Expenses	25,000
Units Produced and Sold	8,000 units
Sales Revenue	320,000

Requirements:

1. Compute the total manufacturing cost.
2. Determine the cost per unit.
3. Calculate the contribution margin per unit.
4. Find the operating income.