Pachur Company, which has only one product, has provided thefollowing data concerning its most recent month of operations:
Selling Price $121
Units in beginning inventory 300
Units produced 6900
Units sold 7100
Units in ending inventory 100
Variable costs per unit:
Direct materials $36
Direct labor $43
Variable manufacturing overhead $3
Variable selling and administrative $11
Fixed Costs:
Fixed manufacturing overhead $131100
Fixed selling and administrative $49700
The company produces the same number of units every month, althoughthe sales in units vary from month to month. The company's variablecosts per unit and total fixed costs have been constant from monthto month.
Required; (present with no decimal places) :
What is the unit product cost for the month under variablecosting? $
Determine the absorption costing net operating income for themonth. $
