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This answer results from correctly using the 900 units sold to calculate total revenue, total direct materials, direct labor and variable overhead expense but using the 1,000 units manufactured to calculate total fixed manufacturing cost as well as total variable selling cost. Total fixed manufacturing cost and total variable selling cost should be calculated using the 900 units sold, not the 1,000 units manufactured. The fixed manufacturing cost attached to the 100 units that were not sold remained in inventory.
Under absorption costing, product costs include both fixed and variable manufacturing costs. The problem tells us that budgeted and actual fixed costs were equal, so we have no concerns about under- or over-applied fixed manufacturing cost that would need to be adjusted for. The total product costs per unit are $65 ($30 + $20 + $10 + $5). Assuming all other actual costs were the same as budgeted costs (which the problem does not say), operating income would be: Sales revenue: $100 × 900 units sold $90,000 COGS: $65 × 900 units sold 58,500 Gross profit $31,500 Variable selling: $12 × 900 units sold 10,800 Fixed selling 3,600 Fixed administrative 1,800 Net operating income $15,300
This answer results from incorrectly multiplying the three fixed costs (fixed manufacturing, fixed selling and fixed administrative) by the 1,000 units produced rather than the 900 units sold. See correct answer for full details.
This answer results from expensing 90% of the fixed selling costs and fixed administrative costs, which are given as $3,600 and $1,800 in total respectively. Selling and administrative costs are period costs and thus are expensed as incurred, and the actual amount incurred is given in the problem. The amount expensed for those costs should not be adjusted because of the fact that 1,000 units were manufactured and only 900 units were sold.