174. Correct answer c. Donaldson’s operating income based on variable costing is $14,800
calculated as follows.
Sales (900 x $100) $90,000
COGS [900 x ($30 + $20 + $10)] 54,000
Fixed manufacturing (1,000 x $5) 5,000
Variable selling (900 x $12) 10,800
Fixed selling 3,600
Fixed administrative 1,800
Operating income $14,800
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