1. Year 1 Year 2 Year 3
Sales... $800,000 $ 640,000 $800,000
Less variable expenses:
Variable cost of goods sold
@ $2 per unit ... 100,000 80,000 100,000
Variable selling and administra-
tive expenses @ $1 per unit ... 50,000 40,000 50,000
Total variable expenses ... 150,000 120,000 150,000
Contribution margin ... 650,000 520,000 650,000
Less fixed expenses:
Fixed manufacturing overhead... 480,000 480,000 480,000
Fixed selling and administrative
expenses... 140,000 140,000 140,000
Total fixed expenses... 620,000 620,000 620,000
Net operating income (loss) ... $ 30,000 $(100,000) $ 30,000
Problem 7-17 (continued)
Bạn đang xem 1. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH07 VARIBLE COSSTING TOOL FOR MANAGEMENT
