Harper Company,which has only one product,has provided the following data concerning its most recent month of operations: 
The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.
Required:
a. Compute the total Contribution Margin.
b. Compute the Operating Income under Variable Costing.
c. Prepare a reconciliation from your Variable Costing Operating Income to compute Operating Income under absorption costing.
Definitions:
Nouns
Words that name people, places, things, or ideas.
Marginal Cost Curve
A graphical representation showing how the marginal cost of production varies with the quantity of output produced.
Demand Curve
A visual depiction that illustrates the correlation between a product's price and the amount consumers are willing to buy.
Total Cost Curve
A graphical representation showing how the total cost of producing a good changes as the quantity produced changes.
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