All divisions use standard absorption costing. The division has the capacity to produce 50,000 units a quarter and quarterly fixed overhead amounts to $500,000. Variable production cost is $45 per unit. Roland has been looking at the report for the first three months of the year and is not happy with the results

All divisions use standard absorption costing. The division has the capacity to produce 50,000 units a quater and quarterly fixed overhead amounts to $500,000. Variable production cost is $45 per unit. Roland has been looking at the report for the first three months of the year and is not happy with the results

I have no doubt he is unhappy with insufficient information it is impossible to analyse or prepare a report