Mulee Corporation produces s sngle product and has the following cost structure 7,060 Number of units produced each year Variable costs per unit: Direct naterials Direct lsbor Variable manufacturing overhead Variable selling and adninistrative expense 51 512 Fixed casts per year: rixed manufacturing overhead Fixed selling and adninistrative expense $441,ee0 costing unt produc: The absorpoon costing unit produc: cost Is Multple Cholce 965 per un $128 par unit 353 per unit $149 perun Dadoni Corporation has provided the following data for its two most recent years of operaton selling price per unit Manufacturing costs ariable manufacturing cost per unit produced: Direct materials 5 10 Direct labor Variable manufacturing overhead ixed nanufacturing overhead per year Selling and adninistrative expenses Variable selling and administrative expense per unit sold Fixed selling and adninistrative expense per year $77,880 Year 1 Year 2 8 1,083 8,080 6,803 7,000 3,003 1,989 4,009 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory The net operating Income (lossi under variable costing n Year 2 1s clasest to Multple Chce $59.000 195.000 $180000 57000 Escareno Corporation has provided lts contribution formst Income statement for June The company produces and sells a single product Sales (8,480 units) Variable expenses Contribution nargin Fixed expenses Net operating income 5764,480 319,280 250,980 should be sells 0.200 units If the company s total conanbution margin s closest to Multiple Chaice $86674 $301,000 $3 9.200 $311,800 TB MC Qu. 5-77 Carpenter Corporation uses the weighted-average method in its process... Carpanter Corporation uses the wolghtod-average mathad In ts pracess coating system Thls month, the boginning Inventory In tho first procesaing department conslated af 1,400 unts The casts and percontege campletion of theso units In boginning Inventary wor Percent Corplete Cost Materials costs A cotal of 9.000 unts were stated and 7.900 unrs were transfered to the second processing department during the month. The folowing costs were ncurred ne rst processing department duning the momh Materisls costs Conversion costs $17a,3ae me ending inventory was 05% complete with respect to matenals and 70% complete wth respect to conversion costs. How many units are in ending work in process inventory in the first processing deparment n the first processing deparment ac the the end of the momh? Mulbiple Cholce 2600 600 300