3. Year 1 Year 2
Variable costing net operating income... $ 40,000 $ 40,000
Add: Fixed manufacturing overhead cost
deferred in inventory under absorption costing
(5,000 units × $12 per unit)... 60,000
Absorption costing net operating income... $ 40,000 $100,000
Bạn đang xem 3. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH07 VARIBLE COSSTING TOOL FOR MANAGEMENT