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Lynch Company manufactures and sells a single product. The following costs were

ID: 2541163 • Letter: L

Question

Lynch Company manufactures and sells a single product. The following costs were incurred during the company’s first year of operations:

During the year, the company produced 31,000 units and sold 21,000 units. The selling price of the company’s product is $44 per unit.

Required:   

1. Assume that the company uses absorption costing:

a. Compute the unit product cost.

       

b. Prepare an income statement for the year.

   

2. Assume that the company uses variable costing:   

a. Compute the unit product cost.

b. Prepare an income statement for the year.

Lynch Company manufactures and sells a single product. The following costs were incurred during the company’s first year of operations:

Variable costs per unit: Manufacturing: Direct materials $      12 Direct labor $       7 Variable manufacturing overhead $       2 Variable selling and administrative $       2 Fixed costs per year: Fixed manufacturing overhead $ 248,000 Fixed selling and administrative $ 158,000

During the year, the company produced 31,000 units and sold 21,000 units. The selling price of the company’s product is $44 per unit.

Required:   

1. Assume that the company uses absorption costing:

a. Compute the unit product cost.

       

b. Prepare an income statement for the year.

   

2. Assume that the company uses variable costing:   

a. Compute the unit product cost.

b. Prepare an income statement for the year.

Lynch Company Variable Costing Income Statement Variable expenses: 0 0 Fixed expenses: 0 $0

Explanation / Answer

Absorption Costing:

Unit product cost

Income Statement

Variable Costing:

Reconciliation

Cost of goods sold: Per unit Cost    Direct Material 21,000 12.00    Direct Labour 21,000 7.00    Variable manufacturing overhead 21,000 2.00    Annual fixed manufacturing overhead 21,000 8.00 Unit Product Cost 29.00