Hayes Company operated at normal capacity during the current year, producing 54814 units of its...

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Accounting

Hayes Company operated at normal capacity during the current year, producing 54814 units of its single product. Sales totalled 45978 units at an average price of $24.62 per unit. Variable manufacturing costs were $11.80 per unit, and variable marketing costs were $4.92 per unit sold. Fixed costs were incurred uniformly throughout the year and amounted to $159038 for manufacturing and $54559 for marketing. There were no opening inventories.

What is Hayes operating income (loss) under direct (variable) costing?

Select one:

a. $149629

b. $45364

c. $184061

d. $175266

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