The following cost behavior patterns describe anticipated manufacturing costs for 2019: raw material, $7.90/unit; direct labor, $10.90/unit; and manufacturing overhead, $347,100 $8.90/unit. Required: If anticipated production for 2019 is 39,000 units, calculate the unit cost using variable costing and absorption costing. (Round your answers to 2 decimal places.)

Variable unit cost =  $27.70

Absorption cost = $36.60

Explanation:

The calculation of unit cost using variable costing and absorption costing is shown below:-

                                               Variable costingAbsorption costing

Raw material per unit               $7.90                         $7.90

Direct labor per unit                 $10.90                        $10.90

Variable manufacturing  

overhead per unit                     $8.90                        $8.90

Fixed manufacturing

overhead per unit                                                        $8.9

($347,100 ÷ 39,000)

Unit cost                                     $27.70                    $36.60

Therefore the variable unit cost is $27.70 and absorption cost is $36.6 by using the above computation.

answer; i believe the correct answer is (form utility); good luck

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.