1. Year 1 Year 2 Year 3
Beginning inventories
(units) ... 200 170 180
Ending inventories (units) ... 170 180 220
Change in inventories
(units) ... (30) 10 40
Variable costing net operat-
ing income ... $1,080,400 $1,032,400 $996,400
Add: Fixed manufacturing
overhead cost deferred in
inventory under absorp-
tion costing (10 units ×
$560 per unit; 40 units ×
$560 per unit) ... 5,600 22,400
Deduct: Fixed manufactur-
ing overhead cost re-
leased from inventory un-
der absorption costing (30
units × $560 per unit)... (16,800)
Absorption costing net op-
erating income ... $1,063,600 $1,038,000 $1,018,800
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