Company Ex manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $18 per direct labor-hour. The following data are obtained from the accounting records for June 20x3 (amounts in US$):

Company Ex sells only two products, Product A and Product B.

• Budgeted level of production: 23000
• Units produced in January: 18400
• Units sold in January: 13800
• Inventory, January 1st: 0 units

Company X employs 4 designers and 6 accounts managers. Direct and indirect costs are applied on a professional labor-hour basis that includes both designers and account managers. Company X presented the following information:

• Indirect costs: $300000
• Annual salary of each designer: $90000
• Annual salary of each account manager: $60000
• Total professional hours: 15000

Company X presents the following information:

• Cost of goods sold: $23000
• Finished goods inventory, January 1st: $11500
• Finished goods inventory, January 31st: $4600
• Work in progress inventory, January 1st: $6900
• Work in progress inventory, January 31st: $3450

Based on this information, determine the total amount of manufacturing costs for the period.

The following information is available for Company X, with fixed costs at $640000:

Product A:

• Units sold: 17000
• Selling price: $100 /unit
• Variable costs: $40 /unit

Product B:

• Units sold: 4250
• Selling price: $200 /unit
• Variable costs: $120 /unit

The following information is available for Company X:

• Units sold: 49000
• Contribution margin: $490000
• Income tax rate: 25%

How many units does Company X need to sell in order to increase the net income after taxes by $73500

[Refers to Fact Pattern]

Calculate the difference in operating incomes under variable and absorption costing. (Present all the necessary auxiliary calculations)

[Refers to Fact Pattern]

Under absorption costing, the production-volume

variance is: (Present all the necessary auxiliary calculations)

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