Respuesta :
Answer:
Calculation of Cost of goods sold Â
Opening Inventory = 1250 units*$111 = Â Â Â Â Â $138,750
Production cost = 9150 units*$111 = Â Â Â Â Â Â Â $1,015,650
Less : Closing Inventory = 1150 units*$111 = Â $127,650 Â
Cost of Goods sold                     $1,026,750
Calculation of Unit cost Â
Direct Materials                 35
Direct Labor                     52
Variable manufacturing overheads   16
Fixed manufacturing overheads      8
Total Unit Cost                    11
Particulars                   Amount
Sales                     $1,452,250 Â
Less: Cost of goods sold     $1,026,750
Gross Profit                $425,500 Â
Less: Selling & admin. exp
Variable      -$240,500
Fixed         -$166,000     $406,500
Net Operating Income       $19,000