1.

The net income (loss) under absorption costing and variable costing are: * Franz began business at the start of this year and had the following costs: manufacturing cost per unit. P9; xed manufacturing costs. P60.000; variable sel administrative costs per unit. P2: and xed selling and administrative costs. P220,C company sells its units for P45 each. Additional data follow. Planned production in units 10,000 Actual production in units 10,000 Number of units sold 8.500 There were no variances. 0 AC: (P7500); VC: P15,000 0 AC: P9,000; VC: P18,000 0 AC: P15,000; VC: (P1500) 0 AC: P18,000; VC: P9,000 The variable utilities cost per machine hour is: * Atlanta. Inc., which uses the high-low method to analyze cost behavior, has determined that machine hours best explain the company's utilities cost. The company: relevant range of activity varies 'om a low of 600 machine hours to a high of 1,100 machine hours, with the following data being available for the rst six months of the year: Month Utilities Machine Hours January $8,700 800 February 8,360 720 March 8,950 810 April 9,360 920 May 9,625 950 June 9,150 900 0 $0.19 0 $4.50 0 $5.00 0 $5.50 Using the same given in Atlanta, Inc. what would be the variable cost per unit using least square method? * ll?) 0 Any other amounts