West Co.'s manufacturing costs are as follows: Direct Materials and Labour $700,000
Other variable manufacturing costs $100,000
Depreciation of factory building
and manufacturing equipment $80,000
Other fixed manufacturing overhead $18,000

What amount should be considered product costs for external reporting purposes if the company uses absorption costing?

Amanager of a store that sells and installs spas wants to prepare a forecast for january and june of next year. her forecasts are a combination of trend and seasonality. she uses the following equation to estimate the trend component of monthly demand: ft = 30+5t, where t = 1 in january of this year. seasonal relatives are 0.60 for january and 1.50 for june. what demands should she predict for january and june of next year