The total contribution margin for the month under variable costing is:

Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced $ 172 0 9,700 9,300 400 Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the net operating income (loss) for the month under variable costing? $6,000 $11,600 $17,600 ($40,000) $ 33 $75 $21 $ 25 $ 145,500 $ 10,300

Davison Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price 2$ 95 Units in beginning inventory Units produced 5,000 4,900 Units sold Units in ending inventory 100 Variable costs per unit: Direct materials 26 $ 2$ $ 40 Direct labor 1 Variable manufacturing overhead Variable selling and administrative expense 4 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $40,000 $73,500 What is the total period cost for the month under variable costing?

Prior to the first month of operations ending October 31, Marshall Inc. estimated the following operating results:   1 Sales (28,800 × $75) $2,160,000.00 2 Manufacturing costs (28,800 units):   3 Direct materials 1,209,600.00 4 Direct labor 316,800.00 5 Variable factory overhead 115,200.00 6 Fixed factory overhead 221,760.00 7 Fixed selling and administrative expenses 28,400.00 8 Variable selling and administrative expenses 34,900.00       The company is evaluating a proposal to manufacture 36,000 units instead of 28,800 units, thus creating an ending inventory of 7,200 units. Manufacturing the additional units will not change sales, unit variable factory overhead costs, total fixed factory overhead cost, or total selling and administrative expenses. Required: a. Prepare an estimated income statement, comparing operating results if 28,800 and 36,000 units are manufactured in (1) the absorption costing…