NETURWUM D 1 H Startas, Inc., manufactures a small part that is widely used in various electronic products such as home computers. The operating results using variable costing as well as the flow in units for the most recent three months are as follows 2 December January February $11.000 2.000 4,000 15.000 18.000 13.000 14.000 4,000 B,000 Variable Cost Operating Income (loss) 5 Besinning Inventory In units . Production in units 2 Sales in units Ending inventory in units The following data is applicable to all months: Variable manufacturing costs Variable selling expenses Fixed manufacturing overhead 10.000 March $14.000 8.000 12.000 18000 2.000 $5.00 per unit $2.00 per unit $54,000 per month Required: 1. Calcula d March (1 mark) December January February March Fixed overhead per unit Determine the absorption costing operating income for February using the income reconciliation approach. Show all supporting calculations marks) Fixed manufacturing overhead U per 554,000 per month 15 Required: 16 17 1. Calcula d March (1 mark) 19 December January February March 1 Fixed overhead per unit 23 25 2. Determine the absorption costing operating income for February using the income reconciliation approach. Show all supporting calculations. (4 marks) Variable Cost Operating Income (loss) 26 27 28 29 30 31 32 33 34 35 36 Absorption Costing Operating income (loss) KI ACVC D2 New