how to find variable cost of goods sold
CompuDesk, Inc. makes an oak desk specially designed for personal computers. The desk sells for $300. Data for last year’s operations follow:
Units in beginning inventory 0
Units produced 10,300
Units sold 8,100
Units in ending inventory 2,200
Variable costs per unit:
Direct materials $ 80
Direct labor 20
Variable manufacturing overhead 10
Variable selling and administrative 30
Total variable cost per unit $ 140
Fixed costs:
Fixed manufacturing overhead $ 230,000
Fixed selling and administrative 890,000
Total fixed costs $ 1,120,000
How do I determine how to fine the variable cost of goods sold?
