Maria Garcia

In: Business and Management

Submitted By puentem2
Words 614
Pages 3
Marcella Puente
13-B3
Ending Finished Goods inventory cost under absorption costing would be
=(4200+3500+2200+300)*200/1600=1275

Ending Finished Goods inventory cost under Variable costing would be
=(4200+3500+300)*200/1600=1000

Absorption costing includes all manufacturing costs including direct materials, direct labor, and both variable and fixed manufacturing overhead. Variable costing includes only variable manufacturing costs --- direct materials, direct labor, and variable manufacturing overhead.

The 200 is from the units produced - units sold = 200

13-45

Var mfg - cost/unit non-mfg – cost/unit
120000/15000=8.0 24000/12000=2.0
Operating Income
(12000*17)-(12000*8.0)-(12000*2.0)-63000-18000
204000-96000-24000-63000-18000=3000
#2a
Variable Fixed
(15000-12000)*(8.0+63000/18000)
3000*11.5=
Total Cost $34500
2b. Total Incurred
120000+63000+24000+18000=225000
Operating Income=Sales-(total-cost in inventory)
# units + (fixed mfg/fixed non mfg * # units)
3000+ (63000/18000 * 3000)
3000+10500= $13500 operating income

13-48 Factory Overhead | Fixed | Variable | Actual Incurred | 14200 | 13300 | Budget for standard hours allowed for output achieved | 12500 | 11000 | Applied | 11600 | 11000 | Budget for actual hours of input | 12500 | 11400 |

| Overhead | Fixed | Variable | Flexible-Budget Variance | 4000 U | 17000 U | 2300 U | Production- Volume Variance | 900 U | 900 U | NA | Spending Variance | 3600 U | 1700 U | 1900 U | Efficiency Variance | 4000 U | NA | 400 U |

Spending Variance- Acctual Incurred-budgeted allowed of hours of input
Fixed 14200-12500= 1700 1700+1900=3600
Variable 13300-11400= 1900
Flexible-Budget Variance-Actual Results from flexible budget-level of output achieved
Fixed 14200-12500=1700 1700+2300=4000
Variable 13300-11000=2300
Efficiency…...

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