13-B3 Comparison of Variable Charging and Consumption Costing Composition

13-B3 Comparison of Adjustable Costing and Absorption Priced at

Consider the next information associated with a year's operations of Youngstown Making: Units sold 1, 400

Units created 1, six hundred

Direct labor $4, 200

Direct materials used three or more, 500

Fixed manufacturing overhead 2, 200

Variable making overhead 300

Selling and administrative expenses (all fixed) 700

Beginning inventories 0

Contribution margin 5, six-hundred

Direct-material products on hand, end 800

There are not any work-in-process inventories.

1 . What is the finishing finished-goods inventory cost under absorption priced at? Cost every unit sama dengan Total Production cost 12, 200 as well as Units made 1, six-hundred = $6. 375 Units produced one particular, 600 - Units offered 1, four hundred = two hundred Units

Products on hand cost of stopping finished-goods 200 units times $6. 375 = $1275

2 . What is the stopping finished-goods products on hand cost below variable being? Cost per unit = Units made 1, six-hundred x Total Manufacturing expense 8, 000 = $5. 00 Units produced 1, 600 - Units distributed 1, 400 = two hundred Units

Products on hand cost of closing finished-goods 200 units x $5. 00 = $1, 000

13-45 Variable and Absorption Priced at

Chan Making Company info for 20X7 follow:

Revenue: 12, 1000 units at $17 every

Actual production 15, 000 units

Predicted volume of creation 18, 1000 units

Production costs sustained

Variable $120, 000

Set 63, 000

Nonmanufacturing costs incurred

Variable $ twenty-four, 000

Fixed 18, 000

1 . Decide operating cash flow for 20X7, assuming the firm uses the variable-costing approach to product costing. (Do not make a statement. ) Product price = Manufacturing cost (variable) + Nonmanufacturing costs incurred (variable) sama dengan 120, 000+24, 000 sama dengan 144, 500

Per product cost of creation = a hundred and forty four, 000/15, 500 = on the lookout for. 6

Expense assigned to inventory sama dengan 3, 1000 * 15 = 28, 800

Working income = Sales – product cost – set costs

sama dengan 12, 000*17 – 12, 000*9. 6 – 63, 000-18, 1000

= 7, 800

installment payments on your Assume that you cannot find any January 1, 20X7, products on hand; no diversities are invested in...



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