Bryans Corporation has provided the following data for its two most recent years of operation:   Selling price per unit$53Manufacturing costs:  Variable manufacturing cost per unit produced:  Direct materials$13Direct labor$6Variable manufacturing overhead$5Fixed manufacturing overhead per year$63,000 Selling and administrative expenses:  Variable selling and administrative expense per unit sold$4Fixed selling and administrative expense per year$71,000 Year 1 Year 2Units in beginning inventory0 3,000Units produced during the year9,000 7,000Units sold during the year6,000 7,000Units in ending inventory3,000 3,000The net operating income (loss) under variable costing in Year 2 is closest to:

A. $47,000
B. $41,000
C. $175,000
D. $203,000


Answer: B

Business

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