Zurgot Inc. manufactures apd 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: 11 52 13 14 S Variable Cost Operating income (loss) Beginning inventory in units Production in units Sales in units Ending inventory in units The following data is applicable to all months: Variable manufacturing costs Variable selling expenses Fixed manufacturing overhead September production in units October November December $17,000 $3,000 $18,000 4,200 7,500 8.500 14,000 15,000 10,000 10,700 14,000 17,800 7500 8,500 700 $4.00 per unit $3.00 per unit $42,000 per month 12,000 15 16 Required: 17 11. Calculate the fixed overhead per unit for September, October, November and December. (1 mark) 19 20 21 Fixed manufacturing overhead September $42,000 October November 22 Production in units 23 Fixed overhead per unit 12,000 $3.50 14,000 $3.00 $42,000 $42,000 15,000 $2.80 December $42,000 10,000 54.20 24 25 26 2. Determine the absorption costing operating income for October using the income reconciliation approach Show all supporting (4 marks)