# 173. What is the total cost that would be assigned to Cutterski”s finished goods inventory at the end of the first year of operations under the

173. What is the total cost that would be assigned to Cutterski”s finished goods inventory at the end of the first year of operations under the variable costing method? 174. At what amount will Cutterski report its cost of goods sold for this first year for external reporting purposes? 175. Which costing method (variable or absorption) will generate a higher net operating income in Cutterski”s first year of operations and by how much? 176. What is the unit product cost for the month under variable costing? 177. What is the unit product cost for the month under absorption costing? 180. What is the total period cost for the month under the variable costing approach? 181. What is the total period cost for the month under the absorption costing approach? 182. What is the net operating income for the month under variable costing? 183. What is the net operating income for the month under absorption costing? 184. What is the unit product cost for the month under variable costing? 18