Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 8,300
Variable costs per unit:
Direct materials $120
Direct labor $ 116
Variable manufacturing overhead $ 4
Variable selling and administrative expense $ 10
Fixed costs:
Fixed manufacturing overhead $ 273,900
Fixed selling and administrative expense $ 589,300
There were no beginning or ending inventories.
The absorption costing unit product cost was:.
a. $354 per unit
b. $236 per unit
c. $273 per unit
d. $240 per unit

Special order carson manufacturing, inc., sells a single product for $36 per unit. at an operating level of 8,000 units, variable costs are $18 per unit and fixed costs $10 per unit. carson has been offered a price of $20 per unit on a special order of 2,000 units by big mart discount stores, which would use its own brand name on the item. if carson accepts the order, material cost will be $3 less per unit than for regular production. however, special stamping equipment costing $4,000 would be needed to process the order; the equipment would then be discarded. assuming that volume remains within the relevant range, prepare an analysis of differential revenue and costs to determine whether carson should accept the special order. use a negative sign with answer to only indicate an income loss from special order; otherwise do not use negative signs with your answers.