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Farris Corporation, which has only one product, has provided the following data

ID: 2561676 • Letter: F

Question

Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price $ 112 Units in beginning inventory Units produced Units sold Units in ending inventory 8,950 8,550 400 Variable costs per unit: 18 60 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense 10 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $134,250 $ 8,800 What is the net operating income for the month under absorption costing?

Explanation / Answer

Answer is $ 16,850

The explanation is as follows:

Goods produced:   8950 units:

Total cost of goods produced:

Variable manufacturing cost (8950 units@84) =    $ 751,800

Add: Fixed manufacturing cost                            $ 134,250

Total manufacturing cost for 8950 units                $ 886,050 (i.e. $ 99 per unit)

Less: Closing stock of 400 units@99                   $ 39,600

Cost of goods sold                                             $ 846,450

Add: Selling Admin expense

Variable(8550 unts @10)                                      $ 85,500

Fixed                                                                  $ 8,800

Total cost of sales                                               $ 940,750

Sales (8550 units @ 112)                                     $ 957,600

Net operating income                                           $ 16,850