Swisher, Incorporated reports the following annual cost data for its single product.

This product is normally sold for $48 per unit. If Swisher increases its production to 50,000 units, while sales remain at the current 30,000 unit level, by how much would the company’s gross margin increase or decrease under variable costing

$60,000 increase.
$90,000 increase.
There is no change in gross margin.
$90,000 decrease.

$60,000 decrease

Sea Company reports the following information regarding its production cost.

Units Produced 42,000 Units

Direct Labor $35 per unit

Direct materials $28 per unit

Variable Overhead $17 per unit

Fixed overhead $105,000 in total

Compute production cost per unit under variable costing.

$82.50
$28.00
$35.00
$63.00
$80.00