【論述題】
Prepare profit statements for each period and for the two periods in total using both absorption costing?and marginal costing.?
【論述題】
Prepare profit statements for each period and for the two periods in total using both absorption costing?and marginal costing.?
It is important to notice that although production and sales volumes in each period are different, over the?full period, total production volume equals sales volume. The total cost of sales is the same and?therefore the total profit is the same by either method of accounting. There are differences in the?reported profit in Period 1 and in Period 2, but these are merely timing differences which cancel out over?a longer period of time (in this example, over the two periods).?
(a) Absorption costing. The absorption rate for fixed production overhead is $1,500/1,500 units = $1?per unit. The fully absorbed cost per unit = $(4+1) = $5.?
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(b) Marginal costing?
多做幾道
?Actual overheads cost $180,000 and 40,000 machine hours were worked.?
Actual overheads cost $170,000 and 40,000 machine hours were worked.?
【論述題】
Prepare profit statements for each period and for the two periods in total using both absorption costing?and marginal costing.?
【論述題】
Prepare profit statements for each of the six-monthly periods, using the following methods of costing.?
Marginal costing?
Prepare profit statements for each of the six-monthly periods, using the following methods of costing.?
Absorption costing?
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