Zurgot Inc. manufactures and sells specially designed computer tables, using select hardwoods. The operating results using absorption costing as

well as the sales in units and the production in units for the most recent three months are as follows:

The following data is applicable to all months:

Required:

Calculate the fixed overhead per unit for September, October, November and December. $(1$ mark$)$

Determine the absorption costing operating income for November using the income reconciliation approach. Show all supporting calculations.

$(4$ marks$)$

Variable Cost Operating income $($loss$)$