175. CSO: 1C1e LOS: 1C1g
During the month of May, Robinson Corporation sold 1,000 units. The cost per unit for
May was as follows.
Cost Per Unit
Direct materials $ 5.50
Direct labor 3.00
Variable manufacturing overhead 1.00
Fixed manufacturing overhead 1.50
Variable administrative costs .50
Fixed administrative costs 3.50
Total $15.00
May’s income using absorption costing was $9,500. The income for May, if variable
costing had been used, would have been $9,125. The number of units Robinson
produced during May was
a. 750 units.
b. 925 units.
c. 1,075 units.
d. 1,250 units.
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