URGENT

Cape Cod Technolgy Inc. manufactures heavy duty flash lights. January and February operations were identical in every way except for the planned production.

January had a production denominator of 80,000 units.

February had a production denominator of 60,000 units.

Fixed manufacturing costs totaled $200,000.

Sales for both months totaled 62,000 units with variable manufacturing costs of $4 per unit. Selling and administrative costs were $0.60 per unit variable and $51,000 of fixed. The selling price was $10 per unit.

Operating income for the month of February using absorption costing is

		66250
		10800
		77340
		128000