Bellue Incorporated Manufactures a Single Product

question 334

Multiple Choice

Bellue Incorporated manufactures a single product. Variable costing net operating income was $84,700 last year and its inventory decreased by 2,700 units. Fixed manufacturing overhead cost was $3 per unit for both units in beginning and in ending inventory. What was the absorption costing net operating income last year?

• A) $8,100
• B) $76,600
• C) $84,700
• D) $87,400

---

Definitions:

Job Sharing

The arrangement whereby two part-time employees perform a job that otherwise would be held by one full-time employee.

Job Sharing

An employment arrangement where two or more people share the responsibilities and duties of a single full-time job.

Absenteeism

The habitual non-presence of an employee at their job, which can indicate dissatisfaction with the job, health issues, or personal problems.

Flextime

A flexible working schedule that allows employees to choose their work hours within agreed limits.