Segmented Reporting and Performance Evaluation 15 Selected data for the Christie Company's past year of operations are presented below: Production (units).... Sales (units) Selling price... Direct labour hours. Manufacturing costs: Product A 160,000 100,000 $6.00 60,000 Product B 300,000 250,000 $5.00 90,000 Direct materials Direct labour.. Variable overhead . Fixed overhead: $80,000 240,000 24,000 $270,000 540,000 30,000 80,000 25,000 50,000 25,000 Common Nonmanufacturing costs: 40,000 50,000 30,000 S 75,000 65,000 30,000 Variable selling.. Direct fixed selling Common fixed selling.. "Common overhead totals $50,000 and is divided equally between the two products Common fixed selling totals $60,000 and is divided equally between the two products. Budgeted fixed overhead for the year of $180,000 equalled actual fixed overhead. Fixed overhead is assigned to products using a plantwide rate based on expected direct labour hours, which were 150,000. The company had 5,000 of Product B in inventory at the beginning of the year. These units had the same unit cost as the units produced during the year. (Round amounts to two deci- mal places.) 17. The unit product cost for Product A using variable costing is: (a) $2.00, (b) $2.15; (c) $2.45; (d) $2.60 18. The unit product cost for Product A using absorption costing is: (a) $2.15; (b) $2.45; (c) $2.60; (d) $2.80 19. The unit product cost for Product B using variable costing is: (a) $2.15; (b) $2.45; (c) $2.80 (d) $3.04 20. The unit product cost for Product B using absorption costing is: (a) $3.16; (b) $2.80; (c) $2.60; (d) $2.45 21. Variable cost of goods sold for the year is: (a) $700,000; (b) $915,000; (c) $1,025,000 22. Variable-costing net income for the year is. (a) $938,000: (b) $763,000; (c) $648,000; 23. Using absorption costing, cost of goods sold for the year is: (a) $1,050,000; (b) $912,000; 24, Absorption-costing net income for the year is: (a) $840,000; (b) $648,000; (c) $510,000; (d) $1,072000 (d) $465,000 (c) $797,000; (d) $760,000 (d) $488,000