Nurikamal Technology Inc. manufactures heavy duty flash lights. January and February operations were identicalin every way except for the planned production.

January had a production denominator of 88844 units.

February had a production denominator of 65847 units.

Fixed manufacturing costs totaled 211812.

Sales for both months totaled 63237 units with variable manufacturing costs of 7 per unit. Selling and administrative costs were 2 per unit variable and 53259 of fixed. The selling price was 10 per unit.

Under VARIABLE Costing Approach

VAR4. Compute COGS for February

VAR3. Compute COGS for January

VAR2. Compute cost per unit for February

VAR5. Compute Contribution Margin for January

VAR6. Compute Contribution Margin for February

VAR7. Compute OI for January

VAR8. Compute OI for February