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LIFESAVER! Cheddar Creek Corporation manufactures and sells a single product. Co

ID: 2435395 • Letter: L

Question

LIFESAVER!

Cheddar Creek Corporation manufactures and sells a single product. Cost data for the product and the company follow:

Prepare the cost of goods section of the income statement for each month using:

a) Absorption Costing

b) Variable Costing

LIFESAVER!

Cheddar Creek Corporation manufactures and sells a single product. Cost data for the product and the company follow:

Sales Price Per Unit: $      46.00 Variable Costs Per Unit: Direct Materials $      10.40 Direct Labor            8.20 Variable Manufacturing Overhead            2.90 Variable Selling and Admininstrative              5.30 Total Variable Costs Per Unit $      26.80 Fixed Costs Per Month: Fixed Manufacturing Overhead $       283,800 Fixed Selling and Administrative            192,500 Total Fixed Cost Per Month $       476,300 Production per month        27,500 units June Sales        24,200 units July Sales        30,800 units

Explanation / Answer

Absorption Costing Unit Variable Cost : Direct Material 10.40 Direct Labor 8.20 Variable Manufacturing OH 2.90 Variable Selling & Admin OH 5.30 Fixed OH 17.32 (476,500 / 27,500 ) Absorption Costing Unit Product Cost 44.12 Cost of Goods sold June - 24,200 * 44.12 1,067,704.00 July - 30,800 * 44.12 1,358,896.00 Variable Costing Unit Variable Cost : Direct Material 10.40 Direct Labor 8.20 Variable Manufacturing OH 2.90 Variable Selling & Admin OH 5.30 Variable Costing per Unit 26.80 Cost of Goods Sold June - 24200 * 26.8 648,560.00 July - 30800 * 26.8 825,440.00