172. CSO: 1C1e LOS: 1C1f
Xylon Company uses direct (variable) costing for internal reporting and absorption
costing for the external financial statements. A review of the firm’s internal and external
disclosures will likely find
a. a difference in the treatment of fixed selling and administrative costs.
b. a higher inventoriable unit cost reported to management than to the shareholders.
c. a contribution margin rather than gross margin in the reports released to
shareholders.
d. internal income figures that vary closely with sales and external income figures
that are influenced by both units sold and productive output.
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