1. Maria Dortrune is making and selling entic tables. The operating cost data for last year are as follows.
Variable cost per unit
Direct material cost ₩40000
Direct labor cost ₩20000
Variable manufacturing overhead ₩30000
variable selling cost ₩10000
Annual fixed cost
Fixed Manufacturing Indirect Cost ₩1800000
Sales management fee ₩1000000
Last year, Maria Dortrune made 30 tables and sold 25 tables for ₩200,000 per unit. Maria Dortrune also had 15 tables in stock for basic products, and there has been no change in cost since last year until this year. Maria Dortrune does not use manufacturing overhead scheduled distribution rate, but uses actual cost calculation system.
(1) Obtain an operating profit under variable cost calculation. (Two Points)
(2) Adjust the difference between operating profit under full cost calculation and operating profit under variable cost calculation (see textbooks and slides) (4 points)
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