Shore Company reports the following information regarding its production cost.

Units produced	33,000 units
Direct labor	$28 per unit
Direct materials	$29 per unit
Variable overhead	$285,000 in total
Fixed overhead	$99,920 in total

Compute production cost per unit under absorption costing.

Sea Company reports the following information regarding its production cost:

Units produced	55,000 units
Direct labor	$48 per unit
Direct materials	$41 per unit
Variable overhead	$30 per unit
Fixed overhead	$137,500 in total

Compute production cost per unit under absorption costing.

$48.00

$41.00

$121.50

$89.00

$119.00

Brush Industries reports the following information for May:

Sales	$1,000,000
Fixed cost of goods sold	120,000
Variable cost of goods sold	270,000
Fixed selling and administrative costs	120,000
Variable selling and administrative costs	145,000

Calculate the operating income for May under absorption costing?

$345,000

$585,000

$730,000

$610,000

Alexis Co. reported the following information for May:

	Part A
Units sold	5,400	units
Selling price per unit	$850
Variable manufacturing cost per unit	560
Sales commission per unit - Part A	85

What is the contribution margin for Part A?

$4,131,000

$1,566,000

$3,024,000

$1,107,000

Given the following data, calculate product cost per unit under absorption costing.

Direct labor	$8 per unit
Direct materials	$2 per unit
Overhead
Total variable overhead	$21,000
Total fixed overhead	$91,000
Expected units to be produced	41,000 units

$10.00 per unit

$10.51 per unit

$12.73 per unit

$12.22 per unit

$14.00 per unit

Sea Company reports the following information regarding its production cost.

Units produced	46,000 units
Direct labor	$39 per unit
Direct materials	$32 per unit
Variable overhead	$21 per unit
Fixed overhead	$109,000 in total

Compute production cost per unit under variable costing.

$94.37

$39.00

$92.00

$32.00

$71.00