P1-SectionD 强化练习(3).pdf - Eg.4 When comparing...

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P1 强化练习 When comparing absorption costing with variable costing, the difference in operating income can be explained by the difference between the a. units sold and the units produced, multiplied by the unit sales price. b. ending inventory in units and the beginning inventory in units, multiplied by the budgeted fixed manufacturing cost per unit. c. ending inventory in units and the beginning inventory in units, multiplied by the unit sales price. d. units sold and the units produced, multiplied by the budgeted variable manufacturing cost per unit. Eg.4

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P1 强化练习 考点： Demonstrate an understanding of variable (direct) costing and absorption (full) costing and the benefits and limitations of these measurement concepts. Eg.4
P1 强化练习 对于 absorption costing variable costing 在利润方面的差异等 =FOH per unit *(begning inventory-ending invetory) 或者 =FOH per unit *(production -sales) 知道该选哪一个了吧。 Eg.4 Correct Answer : b

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P1 强化练习 Fowler Co. provides the following summary of its total budgeted production costs at three production levels. Volume in Units 1,000 1,500 2,000 Cost A \$1,420 \$2,130 \$2,840 Cost B \$1,550 \$2,200 \$2,900 Cost C \$1,000 \$1,000 \$1,000 Cost D \$1,630 \$2,445 \$3,260 Eg.5