# Calculations Shown

1. During May, Thomson Company had the following indirect costs: Indirect Materials, \$ 24.500; Indirect Labor, \$ 64.500; Utility costs, \$ 5.800 and \$ 45.200 Depreciation Factory. Write in the journal entry to record the indirect costs incurred during May.
2. The cost of direct materials transferred to the Department of Atlas Rolled Steel Company is \$ 4,654,800. The cost of conversion for the period Winding department is \$ 1,091,363. The total equivalent units for direct materials and conversion are 86,200 tonnes and 83.951 tonnes respectively. Determine the cost per equivalent unit of direct materials and conversion
3. Rumpza Company sold 8,000 units at \$ 50 per unit. Variable costs are \$ 40 per unit and fixed reserves are \$ 20,000. determine: a. The reason for unit contribution margin and b. Operating Income
4. Fixed production costs are \$ 30 per unit and variable production costs are \$55 per unit. The production was 144,000 units. determine: a. If operating income is variable costing less than or greater than the utility of operation and absorption costing b. The difference in op