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This answer results from two errors: (1) Treating the fixed selling and administrative costs as product costs. Fixed selling and administrative costs are period costs and are expensed as incurred. And (2) treating the fixed manufacturing cost as a period cost. Under absorption costing, fixed manufacturing overhead is applied to units of production, and the cost for unsold units remains in inventory and is not expensed.
This is the operating income under variable costing.
There are two ways that we can solve this problem. The first is to calculate a full absorption costing income statement, as follows: Per Unit × Units Sold Total Sales revenue $10.00 1,000 $10,000 Cost of goods sold: Variable COGS 5.50 1,000 5,500 Fixed COGS 1.00 1 1,000 1,000 Gross profit $3.50 1,000 $3,500 Variable S & A expense .50 1,000 500 Fixed S & A expense 1,000 Net operating income $2,000 1$1,200 fixed cost ÷ 1,200 units produced. The second way is to use the differences between variable and absorption costing to calculate the difference between the two methods. Since we are given the variable costing income, we can then back into the absorption costing income. The difference between variable and absorption costing is the treatment of fixed manufacturing overhead. Under variable costing it is expensed, but under absorption costing it is treated as a product cost. Since the fixed factory overheads were $1,200 and they produced 1,200 units, the fixed factory overhead per unit was $1. Since production was 1,200 units and sales were only 1,000 units, inventory increased by 200 units. This means that the fixed factory overhead related to those 200 units is not on the income statement, but on the balance sheet. Since beginning inventory was zero, we know that operating income under the absorption costing method will be $200 higher than the variable method income, or $2,000. (Note: this was possible because beginning inventory was zero. If beginning inventory were not zero, we might not be able to find the answer this way.)
This answer results from treating the fixed selling and administrative costs as product costs. Fixed selling and administrative costs are period costs and are expensed as incurred.