【文章內(nèi)容簡介】 A dd C O G M ( 2 5 , 0 0 0 ? $16 ) 4 0 0 , 0 0 0 G oods a v a i l a bl e f or s a l e 4 0 0 , 0 0 0$ E ndi ng i nv e nt or y ( 5 , 0 0 0 ? $16 ) 8 0 , 0 0 0 3 2 0 , 0 0 0 G r os s m a r gi n 2 8 0 , 0 0 0$ Le s s s e l l i ng a dm i n. e x p. V a r i a bl e ( 2 0 , 0 0 0 ? $3 ) 6 0 , 0 0 0$ Fi x e d 1 0 0 , 0 0 0 1 6 0 , 0 0 0 N e t i nc om e 1 2 0 , 0 0 0$ Mellon Co. had no beginning inventory, produced 25,000 units and sold 20,000 units this year at $30 each. Absorption Costing Ine Statements Variable Costing Ine Statements V a r i a b l e C o s ti n gS a l e s ( 2 0 , 0 0 0 ? $ 3 0 ) 6 0 0 , 0 0 0$ L e s s v a r i a b l e e x p e n s e s : B e g i n n i n g i n v e n t o r y $ A d d C O G M G o o d s a v a i l a b l e f o r s a l e E n d i n g i n v e n t o r y V a r i a b l e c o s t o f g o o d s s o l d V a r i a b l e s e l l i n g a d m i n i s t r a t i v e e x p e n s e s C o n t r i b u t i o n m a r g i nL e s s f i x e d e x p e n s e s : M a n u f a c t u r i n g o v e r h e a d S e l l i n g a d m i n i s t r a t i v e e x p e n s e sN e t i n c o m e Variable Costing Ine Statements V a r i a b l e C o s ti n gS a l e s ( 2 0 , 0 0 0 ? $ 3 0 ) 6 0 0 , 0 0 0$ L e s s v a r i a b l e e x p e n s e s : B e g i n n i n g i n v e n t o r y $ A d d C O G M ( 2 5 , 0 0 0 ? $10 ) 2 5 0 , 0 0 0 G o o d s a v a i l a b l e f o r s a l e 2 5 0 , 0 0 0$ E n d i n g i n v e n t o r y ( 5 , 0 0 0 ? $10 ) 5 0 , 0 0 0 V a r i a b l e c o s t o f g o o d s s o l d 2 0 0 , 0 0 0$ V a r i a b l e s e l l i n g a d m i n i s t r a t i v e e x p e n s e s C o n t r i b u t i o n m a r g i nL e s s f i x e d e x p e n s e s : M a n u f a c t u r i n g o v e r h e a d S e l l i n g a d m i n i s t r a t i v e e x p e n s e sN e t i n c o m eWe exclude the fixed manufacturing overhead. V a r i a b l e C o s ti n gS a l e s ( 2 0 , 0 0 0 ? $ 3 0 ) 6 0 0 , 0 0 0$ L e s s v a r i a b l e e x p e n s e s : B e g i n n i n g i n v e n t o r y $ A d d C O G M ( 2 5 , 0 0 0 ? $10 ) 2 5 0 , 0 0 0 G o o d s a v a i l a b l e f o r s a l e 2 5 0 , 0 0 0$ E n d i n g i n v e n t o r y ( 5 , 0 0 0 ? $10 ) 5 0 , 0 0 0 V a r i a b l e c o s t o f g o o d s s o l d 2 0 0 , 0 0 0$ V a r i a b l e s e l l i n g a d m i n i s t r a t i v e e x p e n s e s ( 2 0 , 0 0 0 ? $3 ) 6 0 , 0 0 0 2 6 0 , 0 0 0 C o n t r i b u t i o n m a r g i n 3 4 0 , 0 0 0$ L e s s f i x e d e x p e n s e s : M a n u f a c t u r i n g o v e r h e a d 1 5 0 , 0 0 0$ S e l l i n g a d m i n i s t r a t i v e e x p e n s e s 1 0 0 , 0 0 0 2 5 0 , 0 0 0 N e t i n c o m e 9 0 , 0 0 0$ Variable Costing Ine Statements C os t of G oods S ol dE ndi ng I nv e nt or yP e r i od E x pe ns e Tot a lA bs or pt i on c os t i ng V a r i a bl e m f g. c os t s 2 0 0 , 0 0 0$ Fi x e d m f g. c os t s 1 2 0 , 0 0 0 3 2 0 , 0 0 0$V a r i a bl e c os t i ng V a r i a bl e m f g. c os t s 2 0 0 , 0 0 0$ Fi x e d m f g. c os t s 2 0 0 , 0 0 0$Comparing Absorption and Variable Costing Let’s pare the methods. Comparing Absorption and Variable Costing Let’s pare the methods. C os t of G ood s S ol dE ndi ng I nv e nt or yP e r i od E x pe ns e Tot a lA bs or pt i on c os t i ng V a r i a bl e m f g. c os t s 2 0 0 , 0 0 0$ 5 0 , 0 0 0$ $ Fi x e d m f g. c os t s 1 2 0 , 0 0 0 3 0 , 0 0 0 3 2 0 , 0 0 0$ 8 0 , 0 0 0$ $ V a r i a bl e c os t i ng V a r i a bl e m f g. c os t s 2 0 0 , 0 0 0$ 5 0 , 0 0 0$ $ Fi x e d m f g. c os t s 1 5 0 , 0 0 0 2 0 0 , 0 0 0$ 5 0 , 0 0 0$ 1 5 0 , 0 0 0$ C os t of G ood s S ol dE ndi ng I nv e nt or yP e r i od E x pe ns e Tot a lA bs or pt i on c os t i ng V a r i a bl e m f g. c os t s 2 0 0 , 0 0 0$ 5 0 , 0 0 0$ $ 2 5 0 , 0 0 0$ Fi x e d m f g. c os t s 1 2 0 , 0 0 0 3 0 , 0 0 0 1 5 0 , 0 0 0 3 2 0 , 0 0 0$ 8 0 , 0 0 0$ $ 4 0 0 , 0 0 0$ V a r i a bl e c os t i ng V a r i a bl e m f g. c os t s 2 0 0 , 0 0 0$ 5 0 , 0 0 0$ $ 2 5 0 , 0 0 0$ Fi x e d m f g. c os t s 1 5 0 , 0 0 0 1 5 0 , 0 0 0 2 0 0 , 0 0 0$ 5 0 , 0 0 0$ 1 5 0 , 0 0 0$ 4 0 0 , 0 0 0$ Comparing Absorption and Variable Costing Let’s pare the methods. Reconciling Ine Under Absorption and Variable Costing We can reconcile the difference between absorption and variable ine as follows: V a r i a bl e c os t i ng ne t i nc om e 9 0 , 0 0 0$ A dd: Fi x e d m