n oonan Bales priee per unit 30 NITSE nvent ory, begin vould be net operat Hanufacturing under direct (varinbie) eoating let operating inocme 11.1. H CO usea the direct (variable),method to coat it. inventory. Manufaeturing coeta per UNITS: manufactured during the year fixed 30 beginning inventory The difference betent or irect coating and%baorption eoating inan asa be d. 12 II. Net income using absorption costing as compared to direct costing would be a. lower b. higher 12. and chee actua number atar thof matndand a unea exceeda tandara grams alloved PRICE a. favorable b. favorable c. unfavorable d. unfavorable favorable unfavorable favorable unfavorable 13. H Co manufactures Products x and Y from a joint process. Market value method is used to allocate joint costs. PRODUCT MARKET VALUE PER UNIT UNITS PRODUCED 10 Total joint costis What was the joint cost allocated to product Y [Sales value known at sp off) joint costs a. 2 b, 3 c. 5 total market value d. 6