The following operating data are available from the records of Jonathan Company for the month of January 20CY. Sales (P70 per unit) Direct Materials Direct Labor Manufacturing Overhead Fixed P210,000...

Extracted text: The following operating data are available from the records of Jonathan Company for the month of January 20CY. Sales (P70 per unit) Direct Materials Direct Labor Manufacturing Overhead Fixed P210,000 59,200 48,00 36,080 Variable Marketing and General Expenses Fixed 24,000 11,000 5% of sales Variable Production in units Beginning inventory 3280 units none 37. The ending finished goods inventory under absorption costing method would be: a. 14,280 b. 16,968 c. 12,096 d. 16,072 38. The profit for the month under the variable costing method would be: а. 32,420 b. 25,500 с. 23,320 d. 22,420