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Use the following data for the next six questions: Unit sales price $ 20 Variabl

ID: 2375617 • Letter: U

Question

Use the following data for the next six questions:

  

Unit sales price                                              $ 20

Variable production cost per unit                     $8

Variable S and A cost per unit                            2

  

Fixed overhead cost                              $150,000

Fixed selling and admin. Cost                $200,000

Units produced                                           50,000

Units sold                                                   48,000


6.         Using full costing, the cost per unit is:

A.           $8

B.            $11

C.           $12

D.           $9.05

7.         Using variable costing, the cost of the ending inventory is:

A.          $40,000.

B.          $22,000.

C.         $16,000.

D.         $24,000.

8.         Using variable costing, the contribution margin is:

A.            $576,000

B.            $432,000

C.           $336,000

D.           $480,000

9.         Using full costing, the gross margin is:

A.            $576,000

B.            $432,000

C.           $336,000

D.           $480,000

10.       Total period costs under variable costing are:

A.            $350,000

B.            $296,000

C.           $446,000

D.           $200,000

11.       Total period costs under full costing are:

A.            $350,000

B.            $296,000

C.           $446,000

D.           $200,000

Explanation / Answer

6 A

7 C

8 A

9 B

10 A

11C

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