AKUNTANSI MANAJEMEN 2
During the most recent year, Discus Ltd. Had the following data associated with the product it makes:
|
Unit in begining
inventory
|
-
|
|
Unit produced
|
1.800
|
|
Unit sold ($60per
unit)
|
700
|
|
Variable Cost per
Unit :
|
|
|
Direct materials
|
$ 15
|
|
Direct labor
|
$ 2
|
|
Variable overhead
|
$ 7
|
|
Fixed Cost :
|
|
|
Fixed overhead per unit produced
|
$ 4
|
|
Fixed selling and
administrative
|
$ 1.500
|
Required :
- How many units are in ending inventory?
- Using absorption costing and variable costing, calculate the per-unit product cost and show it is differences and why these cost can vary significantly from both.
- What is the value of ending inventory in absorption costing and variable costing?
- Prepare an income statement using both of the method.
1. Unit ending inventory = unit ending inventory + unit produced - unit sold
= 0 + 1.800 - 700
= 1.100 units
2. Absorption Costing Unit Cost Variable Costing Unit Cost
Direct materials $ 15 Direct materials $ 15
Direct labor 2 Direct labor 2
Variable overhead 7 Variable overhead 7
Fixed overhead 4 Unit product cost $ 24
Unit product cost $ 28
3. Value of ending inventory in absorption costing
Value of ending inventory = unit of ending inventory x unit product absorption costing
= 1.100 units x $ 28
= $ 30.800
Value of ending inventory in variable costing
Value of ending inventory = unit of ending inventory x unit product variable costing
= 1.100 units x $ 24
= $ 26.400
4. *Cost of good sold = absorption unit product cost x units sold
= $ 28 x 700 units
= $ 19.600
Discus Ltd.
Absorption Costing Income Statement
Sales ($ 60 x 700 units) $ 42.000
Less : Cost of good sold 19.600
Gross margin $ 25.400
Less : Selling and administrative expense 1.500
Operating income $ 20.900
*Cost of good sold = variable unit product cost x units sold
= $ 24 x 700 units
= $ 16.800
Discus Ltd.
VariableCosting Income Statement
Sales ($ 60 x 700 units) $ 42.000
Less : variable expense :
Cost of good sold 16.800
Contribution margin $ 25.200
Less : fixed expense :
overhead $ 7.200
selling and administrative 1.500
$ (8.700)
Operating income $ 16.500
0 Response to "AKUNTANSI MANAJEMEN 2"
Post a Comment