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The difference between net income under absorption costing and net income under variable costing is fixed manufacturing overhead. Under variable costing, all of the fixed manufacturing overhead will be expensed. Under absorption costing, fixed manufacturing overhead for the units that were sold will be expensed, but fixed manufacturing overhead for units manufactured but not sold will be in inventory. According to the information given in the problem, the difference between Robinson's net income under absorption costing and its net income under variable costing is $9,500 ? $9,125, which is $375. Fixed manufacturing overhead cost was $1.50 per unit. Dividing $375 by $1.50 per unit gives us the number of units that were not expensed under absorption costing, which is 250. The fixed manufacturing cost for those 250 units ($375) remained in inventory because those 250 units were not sold. The company sold 1,000 units. If 1,000 units were sold and 250 units were not sold but remained in inventory, the total produced was 1,000 + 250, or 1,250.
This answer results from subtracting the number of unsold units from the sold units (1,000 ? 250 = 750) instead of adding the unsold units to the sold units to calculate the number of units produced.
This answer results from dividing the difference between net income using absorption costing and net income using variable costing ($375) by total fixed costs of $5.00 per unit to calculate the number of units that were unsold. The result, 75 units, was then subtracted from the 1,000 units that were sold to calculate the number of units produced. This is incorrect for two reasons: (1) Only fixed manufacturing overhead of $1.50 per unit should have been used to calculate the number of unsold units. Fixed administrative costs are period costs and are expensed as incurred. And (2) the number of unsold units should be added to, not subtracted from, the number of units sold to calculate the number of units produced.
This answer results from dividing the difference between net income using absorption costing and net income using variable costing ($375) by total fixed costs of $5.00 per unit to calculate the number of units that were unsold. The result, 75 units, was then added to the 1,000 units that were sold to calculate the number of units produced. The process was correct, but only fixed manufacturing overhead of $1.50 per unit should have been used to calculate the number of unsold units. Fixed administrative costs are period costs and are expensed as incurred.