1. Sales (35,000 units × $25 per unit) ... $875,000
Less variable expenses:
Variable cost of goods sold
(35,000 units × $12 per unit*)... $420,000
Variable selling and administrative expenses
(35,000 units × $2 per unit) ... 70,000 490,000
Contribution margin ... 385,000
Less fixed expenses:
Fixed manufacturing overhead... 160,000
Fixed selling and administrative expenses... 210,000 370,000
Net operating income ... $ 15,000
* Direct materials ... $ 5
Direct labor ... 6
Variable manufacturing overhead... 1
Total variable manufacturing cost... $12
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