作者boboyoda (小邪)
看板Accounting
标题[问题] 变动成本法 与 归纳成本法
时间Thu Mar 12 21:50:06 2009
题目:
B Corporation has the following standard costs associated with
the manufacture and sale of one its products:
直接材料 3.00 per unit
直接人工 2.50 per unit
变动制造费用 1.80 per unit
固定制造费用 4.00 per unit
(based on estimate 50000 units per year)
变动管销费用 0.25 per unit
Fixed SG&A expense 75000 per unit
During 20X1,B manufactured 51000 units and sold 48000.The selling
price per unit was 25元. All costs were equal to standard.
Based on variable costimg,the income before tax for the year was?
我的想法是...
Sales 25*48000
- VC (3+2.5+1.8+0.25)*48000
-------------------------------
CM 17.45*48000
- FC (75000+4*50000)
-------------------------------
OI 562600 ANS:562600
可是他的答案却写558600 也就是我的答案再减掉4000
唯一的解释就是减去"生产数量差" (50000-51000)*4=4000(有利)
...可是...减掉它干麻 = = 而且变动成本法不是应该没有生产数量差吗??
请板上的高手为小弟解惑...小弟驽钝 = =
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1F：→ hurricane825:(51000-50000)*4=4000不利(固定制造费用支出差) 03/13 19:27
2F：→ boboyoda:先谢谢你 可是我有一个疑问 我知道基量是50000*4 03/15 17:29
3F：→ boboyoda:可是不了解为何实际的固定制造费用=51000*4 ? 03/15 17:30