Potter Company has the following information for the current year: Beginning fixed manufacturing overhead in inventory $95,000 Fixed manufacturing overhead in production 375,000 Ending fixed manufacturing overhead in inventory 25,000 Beginning variable manufacturing overhead in inventory $10,000 Variable manufacturing overhead in production 50,000 Ending variable manufacturing overhead in inventory 15,000 What would be the estimated cost per unit if Potter Company expects to sell 2,000 units next year? a. $300 b. $312 c. $370 d. $498 e. $500 e is the correct answer, but I'm not sure how they reached that conclusion No additional information was given

12. What is the difference between operating incomes under absorption costing and variable costing? a. $65,000 b. $50,000 c. $40,000 d. $5,000 e. $70,000 13. What would be the estimated cost per unit if Potter Company expects to sell 2,000 units next year? a. $300 b. $312 c. $370 d. $498 e. $500