XYZ Inc. sells a single product for $20 per unit. Direct materials costs were $6 per unit, while direct labour and variable manufacturing overhead costs were 53 and 52 respectively. Fixed manufacturing overhead costs amount $20,000 per month. The company has a practical production capacity of 10,000 units per month. Variable selling costs are 52 per unit. Fixed selling costs are $10,000 per month. Last month, the company produced 10,000 units and sold 8,000 units. What is the company's product cost per unit using absorption costing? XYZ Inc. sells a single product for $25 per unit. Direct materials costs were $5 per unit, while direct labour and variable overhead costs were $3 and 52 respectively. Fixed overhead costs amount $20,000 per month. The company has a practical production capacity of 5,000 units per month. Variable selling costs are $2 per unit. Fixed selling costs are $2,000 per month. Last month, the company produced 5,000 units and sold 3,000 units. What is the company's operating income using variable costing? Nilton Inc. sells a single product for a budgeted selling price of $20 per unit. Budgeted direct materials costs were $5 per unit, while budgeted direct labour and variable overhead costs were 53 and $2 respectively. Budgeted fixed overhead costs amount $25,000 per month. The company has a practical production capacity of 10,000 units per month. Budgeted variable selling costs are $2 per unit. Budgeted fixed selling costs are $2,000 per month. During the company's first month of operations, the company produced 10,000 units and sold 6,000 units at an average selling price of $18 per unit. Fixed costs were as budgeted. Direct material costs were 52 less per unit then budgeted. All other variable costs were as budgeted. The company's flexible budget variance was