Writer One Inc Full Costing Operating Income for 2019 Is Calculated to Be

question 79

Multiple Choice

Writer One Inc. manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2018 and 2019 was 8,000 units. There was no beginning inventory in 2018. The following data summarized the 2018 and 2019 operations: $\begin{array}{lcc} & 2018 & 2019 \\\text { Units sold } & 6,500 & 9,000 \\\text { Units produced } & 8,000 & 8,000\\\text { Costs: }\\\text { Variable factory overhead per unit } & \$ 0.20 & \$ 0.20 \\\text { Fixed factory overhead } & \$ 1,200& \$ 1,200 \\\text { Variable marketing per unit } & \$ 0.30& \$ 0.30 \\\text { Fixed Selling and Administrative } & \$ 320& \$ 320\end{array}$ Full costing operating income for 2019 is calculated to be:

• A) $149.
• B) $430.
• C) $655.
• D) $1,030.
• E) $1,180.

---

Definitions:

Share Price

The cost of a single share of a company’s stock, which can fluctuate based on market conditions and company performance.

Employee Brand Equity

The value that employees bring to a brand, manifesting through their commitment, skills, and how their perceptions of the brand affect its reputation.

Talent Turnover

The rate at which employees leave a company and are replaced by new ones, often indicating the company's health and work environment.

Audience Enhancement

Techniques and strategies used to grow and improve the engagement of an audience, particularly relevant in media, marketing, and entertainment sectors.