5. Cost of goods sold if the underapplied overhead is
closed directly to cost of goods sold
(Sfr 1,400,000 + Sfr 130,000) ... Sfr 1,530,000
Cost of goods sold if the underapplied overhead is
allocated among the accounts
(Sfr 1,400,000 + Sfr 91,000) ... 1,491,000
Difference in cost of goods sold ... Sfr 39,000
Thus, net operating income will be Sfr 39,000 greater if the underap-
plied overhead is allocated rather than closed directly to cost of goods
sold.
© The McGraw-Hill Companies, Inc., 2006. All rights reserved.
Solutions Manual, Chapter 3 113
Problem 3-27 (60 minutes)
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