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Wyatt Corporation has just completed its first year of operations. Below are sel

ID: 2528856 • Letter: W

Question

Wyatt Corporation has just completed its first year of operations. Below are selected data:

Number of units produced 50,000 units    

Number of units sold   42,000 units   

Selling price per unit   $ 35.00   

Costs per unit:      

Direct materials   $ 3.00     

Direct labor    $ 5.00      

Variable overhead   $ 1.00      

Variable selling expenses $ 2.00   

Fixed expenses:       

Fixed overhead   $200,000      

Fixed selling expenses    $300,000

a.) Using the variable costing approach, calculate the operating income.

b.) Using the absorption costing approach, calculate the unit manufacturing cost?.

c.) Using the absorption costing approach, calculate the operating income?.

?

Explanation / Answer

a Sales 1470000 Variabe costs: Variable cost of goods sold 378000 Variable selling expenses 84000 462000 Contribution margin 1008000 Fixed expenses: Fixed overhead 200000 Fixed selling expenses 300000 500000 Operating income 508000 b Direct materials    3 Direct labor 5 Variable overhead 1 Fixed overhead 4 =200000/50000 Unit manufacturing cost 13 c Sales 1470000 Cost of goods sold 546000 =42000*13 Gross margin 924000 Selling expenses 384000 Operating income 540000