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Mahugh Corporation, which has only one product, has provided the following data

ID: 2340190 • Letter: M

Question

Mahugh Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

9,030

Required:

a. What is the unit product cost for the month under variable costing? (Do not round intermediate calculations.)

b.  What is the unit product cost for the month under absorption costing?

c.  Prepare a contribution format income statement for the month using variable costing.

d.  Prepare an income statement for the month using absorption costing.

e.  Reconcile the variable costing and absorption costing net operating incomes for the month

  

Selling price 199 Units in beginning inventory 0 Units produced 3,390 Units sold 3,010 Units in ending inventory 380 Variable costs per unit: Direct materials 55 Direct labor 56 Variable manufacturing overhead 13 Variable selling and administrative 15 Fixed costs: Fixed manufacturing overhead $ 115,260 Fixed selling and administrative $

9,030

Required:

a. What is the unit product cost for the month under variable costing? (Do not round intermediate calculations.)

b.  What is the unit product cost for the month under absorption costing?

c.  Prepare a contribution format income statement for the month using variable costing.

d.  Prepare an income statement for the month using absorption costing.

e.  Reconcile the variable costing and absorption costing net operating incomes for the month

  

Explanation / Answer

Solution:

Answer (a): The unit product cost for the month under variable costing:

Answer (b): The unit product cost for the month under absorption costing:

Answer (c): The income statement for the month using variable costing:

Answer (d): Income statement for the month using absorption costing:

Answer (e): The variable costing and absorption costing net operating incomes for the month:

Details Amount ($) Direct material $55 Direct labour $56 Variable manufacturing overhead    $13 Total product cost $124
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