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EE 5-1 p.185PE 5-1A Variable costing Light Company has the following information for January: v.coG.S. F.M.C v. S and F.sand Sales $648,000 Variable cost of goods sold 233,200 Fixed manufacturing costs 155,500 Variable selling and administrative expenses 51,800 Fixed selling and administrative expenses 36,800 Determine (a) the manufacturing margin, (b) the contribution margin, and (c) income from operations for Light Company for the month of January A.E H.E EE 5-2 p. 186 PE 5-2A Variable costing-production exceeds sales OBJ. 1 Fixed manufacturing costs are $60 per unit, and variable manufacturing costs are $150 per unit. Production was 453,000 units, while sales were 426,000 units. Determine (a) whether variable costing income from operations is less than or greater than absorption costing income from operations, and (b) the difference in variable costing and absorption costing income from operations. C . EE 5-4 p.191 PE 5-4A Analyzing income under absorption and variable costing OBJ. 2 Variable manufacturing costs are $13 per unit, and fixed manufacturing costs are Sales are estimated to be 12,000 units. a. How much would absorption costing income from operations differ between a plan to produce 12,000 units and a plan to produce 15,000 units? b. How much would variable costing income from operations differ between the two production plans? PE 5-6A Contribution margin analysis OBJ.5 The actual price for a product was $28 per unit, while the planned price was $25 per unit. The volume decreased by 20,000 units to 410,000 actual total units. Determine (a) the sales quantity factor and (b) the unit price factor for sales. OBJ.4 EE 5-5 2. 196/PE 5-SA Contribution margin by segment The following information is for Olivio Coaster Bikes Inc.. South North 50,000 112,000 66,000 140,000 Sales volume (units): Red Dream Blue Marauder Sales price: Red Dream Blue Marauder Variable cost per unit: Red Dream Blue Marauder $480 $560 $500 $600 $248 $260 $248 $260 Determine the contribution margin for (a) Red Dream and (b) North Region