High Country, Inc., produces and sells many recreationalproducts. The company has just opened a...

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Accounting

High Country, Inc., produces and sells many recreationalproducts. The company has just opened a new plant to produce afolding camp cot that will be marketed throughout the UnitedStates. The following cost and revenue data relate to May, thefirst month of the plant’s operation:

Beginninginventory         0

Unitsproduced                47,000

Unitssold                        42,000

Selling price per unit       $84

Selling and administrative expenses:

Variable perunit              $ 3

Fixed (per month) $ 562,000

Manufacturing costs:

Direct materials cost perunit         $ 16

Direct labor cost perunit              $ 9

Variable manufacturing overhead cost per unit $ 1

Fixed manufacturing overhead cost (per month) $ 940,000

Management is anxious to assess the profitability of the newcamp cot during the month of May.

Required:

1. Assume that the company uses absorption costing.

a. Determine the unit product cost.

b. Prepare an income statement for May.

2. Assume that the company uses variable costing.

a. Determine the unit product cost.

b. Prepare a contribution format income statement for May.

Answer & Explanation Solved by verified expert
4.0 Ratings (645 Votes)

unit cost under absorption costing(1a) Unit cost under variable costing (2a)
Direct material 16 16
Direct labor 9 9
variable manufacturing overhead 1 1
Fixed manufacturing overhead 940000/47000=20
unit product cost 46 26

1b)

High Country, Inc.

Absorption costing income statement

for the month ended may

Sales revenue (42000*84) 3528000
less:cost of goods sold (46*42000) (1932000)
Gross margin 1596000
less:selling and administration expense[42000*3]+562000] (688000)
Net operating income 908000

2b)

High Country, Inc.

variable costing income statement

for the month ended may

sales revenue
less:Variable expense 3528000
variable manufacturing cost (26*42000) 1092000
variable selling and administration expense(3*42000) 126000
Total variable cost (1218000)
contribution margin 2310000
less:fixed cost
Fixed manufacturing cost 940000
Fixed selling and administration cost 562000
Total fixed cost (1502000)
net operating income 808000

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In: AccountingHigh Country, Inc., produces and sells many recreationalproducts. The company has just opened a new...High Country, Inc., produces and sells many recreationalproducts. The company has just opened a new plant to produce afolding camp cot that will be marketed throughout the UnitedStates. The following cost and revenue data relate to May, thefirst month of the plant’s operation:Beginninginventory         0Unitsproduced                47,000Unitssold                        42,000Selling price per unit       $84Selling and administrative expenses:Variable perunit              $ 3Fixed (per month) $ 562,000Manufacturing costs:Direct materials cost perunit         $ 16Direct labor cost perunit              $ 9Variable manufacturing overhead cost per unit $ 1Fixed manufacturing overhead cost (per month) $ 940,000Management is anxious to assess the profitability of the newcamp cot during the month of May.Required:1. Assume that the company uses absorption costing.a. Determine the unit product cost.b. Prepare an income statement for May.2. Assume that the company uses variable costing.a. Determine the unit product cost.b. Prepare a contribution format income statement for May.

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