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Audiophonics Limited manufactures and sells high-quality and durable ear buds for use with personat electronics that are custom moulded to each customer's ear Cost data for the product follow. Variable costs per unit: Direct materials Direct labour Variable factory overhead Variable selling and administrative 12 2 Total variable costs per unit Fixed costs per month Fixed manufacturing overhead Fixed selling and administrative $235.400 214,000 Total fixed cost per month 5019,400 The product sells for $65 per unit. Production and sales data for May and Jure, the first two months of operations are as follows Produced Units Sold 16,200 26.500 Hay June 21,400 Income statements prepared by the Accounting Department using absorption costing are presented below. Sales May June 31,053,000 $1,729,000 1.005, 244,400 1,005,500 35,00 244,400 1,250,200 Cost of goods soldi Beginning Inventory Add cost of goods manufactured Goods available for sale Less ending Inventory Cost of goods sold Gross margin Selling and administrative expenses Operating income 761,400 1,250,200 201,600 31120 478,000 373, 5019,600)) $ 185,200 Required: 1. Determine the unit product cost under each of the following methods Absorption costing Variable costing 2. Prepare variable costing income statements for May and June using the contribution approach (Do not leave any empty spaces; input wherever it is required.) Check myt May Variable expenses Variable cost of goods sold: Total variable expenses Fixed expenses Total forced expenses Operating income (los) Totalced expenses Operating income (los) 3. Reconcile the variable costing and absorption costing operating income figures (Loss omoints should be indicated with a minus sign.) May Variable costing operating income (loss) Add Fixed manufacturing overhead cost deferred in inventory under absorption costing Deduct Fixed manufacturing overhead cost released from Inventory under absorption costing Absorption costing operating income 4. Not available in Connect