ReplenAde produced $16,000$ cases of powdered drink mix and sold $13,000$ cases in April. The sales price was $$25$ per case, variable costs were $$12$ per case $($ $$9$ manufacturing and $$3$ selling and administrative$),$ and total fixed costs were $$95,000($ $$80,000$ manufacturing overhead and $$15,000$ selling and administrative$).$ The company had no beginning Finished Goods Inventory.

Read the requirements.

Requirement $1.$ Prepare the April income statement using variable costing.

ReplenAde

Income Statement $($Variable Costing$)$

Month Ended April $30$

Operating Income

Requirements

Prepare the April income statement using variable costing.

Determine the product cost per unit and the total cost of the $3,000$ cases in Finished Goods Inventory as of April $30.$