Q#2 HASF Corporation began operations at the beginning of the current year. one of the year company product a compressor sells for 370 per units information related to the current year activities followsVariable cost per unitDirect material40Direct labor74Manufacturing overhead96Annual fixed costManufacturing cost1,200,000Selling and administrative1,720,000Sales and productionSales in units20,000Production24,000

Required Cost of the December 31 finished goods inventory1,040,000Value of sales7,400,000Value of cost of sales5,200,000Gross profit2,200,000Net income

labor cost per unit if company produce 22,500 unit ( costbehavior patterns not change )cost of fixed manufactuirng over headif company produce 22,500 unit ( costbehavior patterns not change )cost of fixed selling and administartive expif company produce 22,500 unit ( costbehavior patterns not change )per unit cost of porducation if company produce 22,500 unitsPer unit gross profit if selling price will not change