Question : 137. Philadelphia Company has the following information for March: Sales$450,000 Variable cost of : 1251635

 

137. Philadelphia Company has the following information for March: 

 Sales$450,000

 Variable cost of goods sold  230,000

 Fixed manufacturing costs    70,000

 Variable selling and administrative expenses    52,000

 Fixed selling and administrating expenses    35,000

Determine the March (a) manufacturing margin, (b) contribution margin, and (c) income from operations for Philadelphia Company. 

138. Cades Company has the following information for March: 

 Sales$500,000

 Variable cost of goods sold  245,000

 Fixed manufacturing costs    85,000

 Variable selling and administrative expenses    56,000

 Fixed selling and administrating expenses    50,000

Determine the March (a) manufacturing margin, (b) contribution margin, and (c) income from operations for Cades Company. 

139. Fixed costs are $10 per unit and variable costs are $25 per unit. Production was 13,000 units, while sales were 12,000 units. Determine (a) whether variable cost income from operations is less than or greater than absorption costing income from operations, and (b) the difference in variable costing and absorption costing income from operations. 

140. Fixed costs are $50 per unit and variable costs are $125 per unit.  Production was 130,000 units, while sales were 125,000 units. Determine (a) whether variable cost income from operations is less than or greater than absorption costing income from operations, and (b) the difference in variable costing and absorption costing income from operations. 

141. The beginning inventory is 10,000 units.  All of the units manufactured during the period and 8,000 units of the beginning inventory were sold. The beginning inventory fixed costs are $50 per unit, and variable costs are $300 per unit. Determine (a) whether variable costing income from operations is less than or greater than absorption costing income from operations, and (b) the difference in variable costing and absorption income from operations. 

142. The beginning inventory is 5,000 units. All of the units manufactured during the period and 3,000 units of the beginning inventory were sold. The beginning inventory fixed costs are $20 per unit, and variable costs are $55 per unit. Determine (a) whether variable costing income from operations is less than or greater than absorption costing income from operations, and (b) the difference in variable costing and absorption income from operations. 

143. Variable costs are $80 per unit, and fixed costs are $40,000. Sales are estimated to be 4,000 units. (a) How much would absorption costing income from operations differ between a plan to produce 4,000 units and a plan to produce 5,000 units? (b) How much would variable costing income from operations differ between the two production plans? 

144. If variable manufacturing costs are $15 per unit and total fixed manufacturing costs are $200,000, what is the manufacturing cost per unit if:(a) 20,000 units are manufactured and the company uses the variable costing concept?(b) 25,000 units are manufactured and the company uses the variable costing concept?(c) 20,000 units are manufactured and the company uses the absorption costing concept?(d) 25,000 units are manufactured and the company used the absorption costing concept? 

145. The following data are for Trendy Fashion Apparel: 

 NorthSouth

Sales volume (units):  

   Blouses5,0005,000

   Skirts4,0008,000

Sales price:  

   Blouses$20.00$22.00

   Skirts$18.00$20.00

Variable cost per unit  

   Blouses$  7.00$  9.00

   Skirts$  9.00$11.00

Determine the contribution margin for (a) Shorts and (b) the South Region. 

146. The actual price for a product was $50 per unit, while the planned price was $44 per unit. The volume increased by 4,000 to 60,000 total units. Determine (a) the quantity factor and (b) the price factor for sales. 

 

 

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