管理会计(双语)作业答案(第6章)
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(35-40 minutes) P 6-18A Req. 1
Variable manufacturing cost per meal – B
Sales commission cost per meal – N
Total fixed manufacturing overhead – A
Total fixed marketing and administrative costs – N
Req. 2
January, 2011
Absorption Variable
Costing Costing Variable manufacturing costs…………$5.00 $5.00 Fixed manufacturing costs……………. .30a—Total………………………………………...$5.30 $5.00
a Fixed overhead
= $315
= $0.30 per meal
per meal 1,050 Req. 3
Req. 4
In January, absorption costing operating income exceeds variable costing income. Because the number of meals produced was greater than the number of units sold for the month, fixed manufacturing overhead costs that absorption costing assigned to the inventory produced for the month are fully expensed under variable costing. Under absorption costing, however, a portion of these costs are held up in ending inventory and will not be expensed until those units (meals) are sold.