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

ID: 2550145 • 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 27,000 units and sold 23,000 units. The selling price of the company’s product is $42 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.

Variable costs per unit: Manufacturing: Direct materials $ 12 Direct labor $ 3 Variable manufacturing overhead $ 1 Variable selling and administrative $ 1 Fixed costs per year: Fixed manufacturing overhead $ 324,000 Fixed selling and administrative expenses $ 234,000

Explanation / Answer

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.

Direct material 12 Direct labour 3 Variable manufacturing overhead 1 Fixed manufacturing overhead (324000/27000) 12 Total unit product cost 28