emba習(xí)題解答-免費(fèi)閱讀
【正文】 5000 = $ $ X 1000 = $ 1600 14 Absorption costing December Sales($30/unit) $ 120,000 Cost of goods sold： Beginning inventory $ 17,600 Variable manufacturing costs 51,200 Fixed manufacturing costs 8,000 Less ending inventory (3,700) Cost of goods sold (73,100) Gross profit $ 46,900 Selling administrative expense： variable($3/unit) $ 12,000 Fixed 10,000 Total (22,000) Net ine $ 24,900 Variable costing December Sales($30/unit) $ 120,000 Less variable expenses： Cost of goods sold $ 64,000 Selling administrative 12,000 Total (76,000) Contribution margin $ 44,000 Less fixed expenses： (72,000) Manufacturing overhead $ 8,000 Selling administrative 10,000 Total (18,000) Net ine $ 26,000 $ 8,000 247。 100,000 247。NCKU EMBA習(xí)題解答 Chapter 5 Value Chain Analysis ActivityBased Management (Absorption variable costing, Payoff table) 2023/11/19 1 (a). Budgeted Cost Budgeted Activity Cost per Unit of Activity Purchasing materials handling $675,000 247。 50,000 Unit cost $ $ $ 3 (c). Activity Budgeted Activity Cost Assigned Activity Cost Purchasing handling $ 675,000 900,000 x $ ＝ $ 675,000 Setup 700,000 1,360 x $500 ＝ 680,000 Machine operation 960,000 11,000 x $80 ＝ 880,000 Inspection 50,000 780 x $ ＝ 48,750 Packaging 250,000 300,000 x $ ＝ 240,000 Total $ 2,635,000 $ 2,523,750 閒置產(chǎn)能差異 $ 111,250 不利 400,000(kg) + 300,000 + 200,000 Product A Product B Specialty 4 (a). Task Chair Desk Chair Executive Chair Valueadded activities： Molding Dpt. Operations $ 500 $ 600 $ 800
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