Ch 9 Collaboration - Saikat Mitra Chapter 9 Collaboration...

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Unformatted text preview: Saikat Mitra Chapter 9 Collaboration Problem Cost Accounting 9-41 1/ Variable Costing: April 2011 May 2011 June 2011 Revenues * $300,000 $300,000 $300,000 Variable costs: Beginning inventory * $ 0 $ 0 $ 31,000 Variable manufacturing costs * 77,500 108,500 46,500 Cost of goods available for sale 77,500 108,500 77,500 Deduct ending inventory * (31,000) Variable cost of goods sold 77,500 77,500 77,500 Variable selling costs * 7,500 7,500 7,500 Total variable costs 85,000 85,000 85,000 Contribution margin 215,000 215,000 215,000 Fixed costs Fixed manufacturing costs 105000 105000 105000 Fixed administrative costs 35000 35000 35000 Total fixed costs 140000 140000 140000 Operating income $75,000 $75,000 $75,000 * $6 × 50,000 * ? × 0; $1.55 × 0; $1.55 × 20,000 *$1.55 × 50,000; $1.55 × 70,000; $1.55 × 30,000 * $1.55 × 0; $1.55 × 20,000; $1.55 × 0 * $.15 × 50,000 2/ Absorption Costing: April 2011 May 2011 June 2011 Revenues Cost of Goods Sold: Beginning inventory Variable manufacturing costs*...
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This note was uploaded on 12/12/2011 for the course ECON 121 taught by Professor N/a during the Spring '11 term at Butler Community College.

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Ch 9 Collaboration - Saikat Mitra Chapter 9 Collaboration...

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