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QUEZON UNIVERSITY
Integrated Review 2
Management Advisory Services
Rogienel L. Reyes, CPA
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Module 4: Absorption and Variable Costing R. L. REYES
Per Unit
Product selling price P200
Standard variable manufacturing cost 90
Standard fixed manufacturing cost 20*
MAS –Module 1 Page 1 of 8
Module 4: Absorption and Variable Costing R. L. REYES
54. During its first year of operations, a company produced 275,000 units and sold 250,000 units. The
following costs were incurred during the year:
Variable costs per unit:
Direct materials P15.00
Direct labor 10.00
“Our greatest weakness lies in giving up. The most certain way to succeed is always to try just one more time.”
Henry Ford