# Swift Co. produces footballs. It incurred the following costs this y.pdf

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Swift Co. produces footballs. It incurred the following costs this year: What are the total product costs for the company under variable costing?Direct materials\$35,000Direct labor31,000Fixed manufacturing overhead22,000Variable manufacturing overhead38,000Fixed selling and administrative expenses23,000Variable selling and administrative expenses14,000 Solution The total product cost under variable costing is \$104,000 ( Direct materials \$ 35,000 + Direct Labor \$ 31,000 + Variable Manufacturing Overhead \$ 38,000).

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### Swift Co. produces footballs. It incurred the following costs this y.pdf

• 1. Swift Co. produces footballs. It incurred the following costs this year: What are the total product costs for the company under variable costing?Direct materials\$35,000Direct labor31,000Fixed manufacturing overhead22,000Variable manufacturing overhead38,000Fixed selling and administrative expenses23,000Variable selling and administrative expenses14,000 Solution The total product cost under variable costing is \$104,000 ( Direct materials \$ 35,000 + Direct Labor \$ 31,000 + Variable Manufacturing Overhead \$ 38,000)
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