| 2.33 | Cost of goods sold, $1,239,000 |
| | Operating profit, $221,000 |
| 2.38 | Cost of goods sold, $3,060,000 |
| | Operating profit, $340,000 |
| 2.39 | a. Cost of raw material purchased, $1,770,000 |
| | c. Cost of goods manufactured, $6,004,000 |
| 2.40 | Cost of goods sold, $282,200 |
| | Operating profit, $19,600 |
| 2.41 | Cost of goods sold, $62,400 |
| | Operating profit, $6,150 |
| 2.42 | Total costs for 1,400 units, $215,520 |
| 2.44 | b. Contribution margin, $874,000 |
| 2.45 | a. Standard cost per unit under absorption costing, $12 |
| | c. Cost of goods sold under absorption costing, $1,500,000 |
| | d. Difference in reported income, $50,000 |
| 2.46 | b. Unit cost under variable costing, $4.80 |
| | e. Unit cost under absorption costing, $7.20 |
| 2.47 | 1 (b) Difference in reported income, $330,000 |
| 2.48 | Operating income in month 1, $4,000 |
| 2.49 | Operating income in month 2, $6,400 |
| 2.50 | Operating income in month 1, $4,000 |
| 2.51 | a. Operating profit, $504,800 |
| | b. Operating profit, $462,800 |
| 2.52 | b. Total inventoriable costs, $520,000 |
| 2.53 | a. Ending inventory, $7,200 |
| | c. Ending inventory, $4,000 |
| 2.55 | a. Ending finished-goods inventory, $173,400 |
| | d. Ending material inventory, $59,200 |
| | f. Cost of goods sold, $1,485,300 |
| 2.56 | a. Difference in operating profit (status quo versus rent equipment), $850,000 |
| | b. Difference in operating profit (status quo versus rent equipment), $117,500 |
| 2.57 | a. Cost of goods manufactured, $610,000 |
| | b. Cost of goods sold, $580,000 |
| 2.58 | 20x2 forecast for direct material, $3,600,000 |
| 2.62 | Cost of goods sold, $490,850 |
| 2.63 | a. Beginning material inventory, $2,800 |
| | g. Manufacturing overhead, $117,300 |
| 2.64 | b. Unit variable cost, $85 |
| | g. Unit contribution margin, $75 |
| 2.65 | b. Conversion cost, $35,000 |
| | e. Cost of goods sold, $54,500 |
| 2.66 | Cost per case: option 4, $46 |
| 2.67 | a. Year 1 operating profit, $120,000 |
| | b. Year 2 operating profit, $45,000 |
| 2.68 | a. Contribution margin, $158,480 |
| 2.69 | a. Operating profit: variable costing, $93,000 |
| | b. Absorption cost per unit, $4.10 |
| 2.70 | a. Value of ending inventory, $1,200,000 |
| | c. Budgeted fixed manufacturing overhead per unit, $5 |
| 2.71 | Operating income: throughput costing, $414,000 |
| | Operating income: variable costing, $447,500 |
| 2.72 | a. Total cost: 1500XS line, $3,902,815 |
| | Total cost: 3000XL line, $3,503,869 |
| | b. Throughput cost per unit: 3000XL line, $65.53 (rounded) |
| | Variable cost per unit: 1500XS line, $22.52 (rounded) |
| | Absorption cost per unit: 3000XL line, $251.93 (rounded) |
| | c. Throughput cost per unit: 1500XS line, $15.45 (rounded) |
| | Variable cost per unit: 3000XL line, $86.60 (rounded) |
| | Absorption cost per unit: 1500XS line, $165.82 (rounded) |
| 2.73 | Operating income: throughput costing, $1,074,296* |
| | Operating income: variable costing, $1,102,441* |
| | Operating income: absorption costing, $$1,442,250* |
| | *Rounded |
| 2.74 | a. Operating income, $304,000 |
| | b. Operating income, $340,000 |
| 2.75 | Operating income in year 2: variable costing, $1,700,000 |
| | Operating income in year 2: absorption costing, $1,935,000 |
| 2.76 | a. Total absorption cost per unit, $7.20 |
| | c. Operating income: variable costing, $128,000 |
| | e. Ending inventory: absorption costing, $144,000 |
| 2.77 | a. Total cost, $644,800 |
| | b. Year-end inventory: absorption costing, $18,000 |
| | Year-end inventory: variable costing, $9,200 |
| | Year-end inventory: throughput costing, $4,800 |
| | d. Net income: throughput costing, $51,200 |
| 2.78 | a. Total store cost of goods sold, $11,345,076 |
| | Total store average inventory, $2,685,875 |
| 2.79 | c. Operating profit based on units produced, $14,000,000 |
| | Operating profit based on expected sales, $78,000,000 |
| 2.80 | a. Cost per dress: absorption costing, $30 |
| | b. Operating profit, $11,400 |
| | c. Cost of goods sold, $12,000 |
