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【正文】 (XXX) Selling (XXX) Administrative (XXX) Net ine $ XXX Functional Format (absorption) Sales XXX Less cost of goods sold (XXX) Gross profit $ XXX Less operating expense： Selling (XXX) Administrative (XXX) Net ine $ XXX 9 June July August Beginning inventory 0 0 1,500 Production 4,000 4,000 4,000 Total available 4,000 4,000 5,500 Sales 4,000 2,500 5,500 Ending inventory 0 1,500 0 產(chǎn) = 銷 產(chǎn) 銷 產(chǎn) 銷 Nutech Company Selling price $ 30 per unit Variable manufacturing cost $ 16 per unit Fixed Manufacturing cost $ 8,000 per month Variable selling administrative expenses $ 3 per unit Fixed selling administrative expenses $ 10,000 per month 投入資源 存貨 費(fèi)用 銷貨成本 10 Absorption costing June July August Sales($30/unit) $ 120,000 $ 75,000 $ 165,000 Cost of goods sold ($18/unit) (72,000) (45,000) (99,000) Gross profit $ 48,000 $ 30,000 $ 66,000 Selling administrative expense： variable($3/unit) $ 12,000 $ 7,500 $ 16,500 Fixed 10,000 10,000 10,000 Total (22,000) (17,500) (26,500) Net ine $ 26,000 $ 12,500 $ 39,500 Variable costing Sales($30/unit) $ 120,000 $ 75,000 $ 165,000 Less variable expense： Cost of goods sold($16/unit) $ 64,000 $ 40,000 $ 88,000 Selling administrative ($3/unit) 12,000 7,500 16,500 Total (76,000) (47,500) (104,500) Contribution margin $ 44,000 $ 275,000 $ 60,500 Less fixed expense： Manufacturing overhead $ 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
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