required:

1. assume that pen company use absorption costing . compute the unit product cost for one pen. 2. assume that the pen company uses variable costing .compute the unit product costing for one bicycle.

Units Price Sales Blue Black Red Purple Total 50.000 40.000 9.000 1.000 100.000 4,50 4,50 4,65 4,95 225.00 180.000 41.850 4.950 451.800 75.000 60.000 14.040 1.650 | 150.690 30.000 24.000 5.400 600 60.000 90.000 72.000 16.200 1.800 180.000 195.000 156.000 35.640 4.050 390.690 Materials Labor Overhead Total man. cost. Oper.inc 30.000 24.000 6.210 900 61.110 return. % 13,3% 13,3% 14,8% 18,2% 13,5%