Yankovich Inc. Variable Costing Income Statement For the Month Ended October 31 Sales Variable cost of goods sold: Variable cost of goods manufactured Inventory, October 31 Total variable cost of goods sold $9,000,000 (900,000) $14,600,000 $600,000 140,000 (8,100,000) $6,500,000 (1,460,000) $5,040,000 Manufacturing margin Total variable selling and administrative expenses Contribution margin Fixed costs: Fixed manufacturing costs Fixed selling and administrative expenses Total fixed costs Operating income Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. (a) Variable costing $ (b) Absorption costing $ (740,000) $4,300,000

Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. a) Variable costing s b) Absorption costing s Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. a) Variable costing s b) Absorption costing s