2. Year 1 Year 2
Sales... $700,000 $700,000
Less variable expenses:
Variable cost of goods sold:
Beginning inventory ... $ 0 $ 0
Add variable manufacturing costs... 160,000 200,000
Goods available for sale... 160,000 200,000
Less ending inventory ... 0 40,000
Variable cost of goods sold* ... 160,000 160,000
Variable selling expense and administrative
expenses (20,000 units × $1 per unit)... 20,000 180,000 20,000 180,000
Contribution margin ... 520,000 520,000
Less fixed expenses:
Fixed manufacturing overhead... 300,000 300,000
Problem 7-15 (continued)
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