Pattison Products, Inc., began operations in October and manufactured 44,000 units during the month with the following unit costs:

Direct materials	$5.00
Direct labor	3.00
Variable overhead	1.50
Fixed overhead*	7.00
Variable marketing cost	1.20

^* Fixed overhead per unit = $308,000 / 44,000 units produced = $7.00

Total fixed factory overhead is $308,000 per month. During October, 42,700 units were sold at a price of $24.5, and fixed marketing and administrative expenses were $121,400.

Required:

1. Calculate the cost of each unit using variable costing. Round your final answer to the nearest cent.

$

2. How many units remain in ending inventory?

What is the cost of ending inventory using variable costing? $fill in the blank d0f61601802ef8c_3

3. Prepare a variable-costing income statement for Pattison Products, Inc., for the month of October.

Pattison Products, Inc.
Variable-Costing Income Statement
For the Month of October
Less:
Contribution margin
Less:
Operating income

4. What if November production was 44,000 units, costs were stable, and sales were 45,000 units? What is the cost of ending inventory? If an amount is zero, enter "0". $

What is operating income for November? $fill in the blank 9bfabffb2f92fa2_2