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Randy.com is a direct marketer of popular music. Following is information about

ID: 2356644 • Letter: R

Question

Randy.com is a direct marketer of popular music. Following is information about its revenue and cost structure: Selling Price $15.00 per CD Variable Costs: Production (manufacturing costs) $3.00 per CD Selling and Administration (non-manufacturing costs) $1.00 per CD Fixed Costs: Production (manufacturing costs) $1,000,000 per year Selling and Administration (non-mfg costs) $2,000,000 per year Reference: Ref 5-5 Assume 400,000 CDs are produced and 350,000 are sold in 2008. What is income under Full Costing?

Explanation / Answer

sales

5250000

(15*350,000)

cost of goods sold:

variable manufacturing

1050000

(3*350,000)

fixed manufacturing

875000

(1,000,000*(350,000/400,000)

cost of goods sold

1925000

gross profit

3325000

selling and admin:

variable selling & admin

350000

(1*350,000)

fixed selling and admin

2,000,000

total selling and admin

2,350,000

net operating income

975,000

sales

5250000

(15*350,000)

cost of goods sold:

variable manufacturing

1050000

(3*350,000)

fixed manufacturing

875000

(1,000,000*(350,000/400,000)

cost of goods sold

1925000

gross profit

3325000

selling and admin:

variable selling & admin

350000

(1*350,000)

fixed selling and admin

2,000,000

total selling and admin

2,350,000

net operating income

975,000