Compute the cost of a single unit of product


Question: The Dean Company produces and sells a single product. The following data refer to the year just completed:

Selling Price                            $350
       
Units in beginning Inventory        0
Units Produced                       20000
Units sold                              19000
       
Variable Costs per unit:

Direct materials                           $190
Direct labor                                  $40
Variable manufacturing overhead   $25
Variable selling and admin             $10
       
Fixed Costs:

Fixed manufacturing overhead         $250,000
Fixed selling and admin                   $225,000

Assume that direct labor is a variable cost.

Required:

a. Compute the cost of a single unit of product under both the absorption costing and variable costing approaches.

b. Prepare an income statement for the year using absorption costing.

c. Prepare an income statement for the year using variable costing.

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Accounting Basics: Compute the cost of a single unit of product
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