emba習題解答(完整版)
【正文】 ead $ 8,000 $ 8,000 $ 8,000 Selling administrative 10,000 10,000 10,000 Total (18,000) (18,000) (18,000) Net ine $ 26,000 $ 9,500 $ 42,500 11 October November December Beginning inventory 0 0 1,000 Production 4,000 5,000 3,200 Total available 4,000 5,000 4,200 Sales 4,000 4,000 4,000 Ending inventory 0 1,000 200 產(chǎn) = 銷 產(chǎn) 銷 產(chǎn) 銷 12 Absorption costing October Sales($30/unit) $ 120,000 Cost of goods sold： Beginning inventory $ 0 Variable manufacturing costs 64,000 Fixed manufacturing costs 8,000 Less ending inventory 0 Cost of goods sold (72,000) Gross profit $ 48,000 Selling administrative expense： variable($3/unit) $ 12,000 Fixed 10,000 Total (22,000) Net ine $ 26,000 Variable costing October 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 13 Absorption costing November Sales($30/unit) $ 120,000 Cost of goods sold： Beginning inventory $ 0 Variable manufacturing costs 80,000 Fixed manufacturing costs 8,000 Less ending inventory (17,600) Cost of goods sold (70,400) Gross profit $ 49,600 Selling administrative expense： variable($3/unit) $ 12,000 Fixed 10,000 Total (22,000) Net ine $ 27,600 Variable costing November Sales($30/unit) $ 120,000 Less variable expenses： Cost of goods sold $ 64,000 Selling administr
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