widget corporation produces a product that sales for 250 in its first year of operations the company produce 12000 units but only sold 6000 units full absorption product cost totaled about 155 broken down as follows the overhead rate with base on a plan activity of 12000 units variable S&A cost are 25 per unit while fixed S&a cost 75000 the variable cost of income or loss was

Direct material 320

direct labor 290