need help with these questions, work sheets and problems are on different sheets of the excel file

MicroDecor produces trendy microwave ovens. Each unit sells for $600. During 20X7, the company produced 22,000 units, and sold 20,000 units. Beginning inventory contained a total of 3,000 units. Production and SG&A costs have been stable for many years. Assume the per units costs in beginning and ending inventory are identical. Per unit cost information follows: Direct materials cost $ 150 Direct labor cost 100 Variable factory overhead 75 Variable SG&A 50 Annual fixed manufacturing overhead is $242,000. Annual fixed SG&A totals $1,450,000. (a) Determine the number of units in ending inventory, and calculate the total carrying cost using both variable and absorption costing. (b) Calculate 20X7 net income using variable costing. (c) Calculate 20X7 net income using absorption costing. (d) In practice, is it likely that per unit costs would be identical in beginning and ending inventory? Even if costs were stable, could the cost of beginning and ending inventory differ with absorption costing? (a) (b) (c ) (d) Flash in a Flash sells three types of digital memory devices: Secure Digital (SD), CompactFlash (CF), and Memory Sticks (MS). The following table reveals average per unit selling price, average per unit variable product cost, and the number of units sold during a recent period: SD $22 Variable Product Cost $15 CF $20 $12 150,000 MS $36 $30 360,000 Selling Price Units Sold 200,000 Each product is managed by a product manager who is compensated with a fixed salary, as follows: SD $175,000 CF $180,000 MS $166,000 The product managers are each authorized to engage a sales strategy. SD's strategy is to rely exclusively on a manufacturer representative. The manufacturer representative is paid 7% of sales. CF's strategy is to utilize a salaried sales manager and print media advertising campaign at a fixed cost of $290,000. MS's strategy is use an internet site at a fixed cost of $250,000, plus $0.10 per click. The click rate is 50 times the number of units sold. Of the above costs, the product manager's salary is considered to be an uncontrollable fixed cost for each unit. The only other costs are $275,000 of general and administrative costs incurred at the corporate level that are not traced to any particular product. (a) Prepare a contribution income statement for each segment, revealing the segment margin. (b) Prepare a "company total" contribution income statement for all three segments. Evaluate Flash in a Flash's results, and comment as to why corporate management should look at segmented results in addition to overall corporate performance. (c) (a) Contribution Income Statements SD Sales CF MS $ 4,400,000 $ 3,000,000 $ 12,960,000 $ - $ - $ - $ 20,360,000 $ - Less: Segment margin (b) Combined Contribution Income Statements Sales Less: Net income (c) GoWay manufacturers and sells a portable battery-powered transportation device that can be stored in a backpack. The device usually sells for $5,000 per unit. The company normally sells units as quickly as manufactured and does not maintain a finished goods inventory. However, during the most recent year, the company produced 10,000 units, but only sold 9,000. A military customer has requested to buy the other 1,000 units for delivery on December 31 of the current year. The offered price is $4,000 per unit for all 1,000 units. Below are absorption-costing based calculations of ending inventory and net income, on the 9,000 units already sold. Variable manufacturing costs ($3,000 X 10,000) $ Fixed manufacturing costs 30,000,000 12,000,000 Cost of goods manufactured $ Cost of goods sold ($42,000,000 X (9,000/10,000)) 42,000,000 37,800,000 Ending inventory ($42,000,000 X (1,000/10,000)) $ 4,200,000 Sales (9,000 X $5,000) $ 45,000,000 Cost of goods sold 37,800,000 Gross profit $ 7,200,000 Selling, general, & administrative costs Variable (9,000 X $100) Fixed Net income $ 900,000 5,800,000 6,700,000 $ 500,000 Prepare a revised absorption-costing based income statement, assuming acceptance of the 1,000 unit order. Also prepare variable-costing income statements (with and without the order). Compare the results and evaluate whether the order should be accepted. Absorption Costing Variable Costing (9,000 units) Variable Costing (10,000 units)