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Sibrel Inc., a manufacturing company, has provided the following financial data

ID: 2374795 • Letter: S

Question

Sibrel Inc., a manufacturing company, has provided the following financial data for September:

Sales...................................................$590,000

Variable production expenses............$106,000

Variable selling expense.....................$18,000

Variable administrative expense.........$78,000

Fixed production expense...................$145,000

Fixed selling expense.........................$72,000

Fixed administrative expense.............132,000

The company had no beginning or ending inventories.

Required:

a) Prepare an income statement in good form for September using the traditional approach.

b) Prepare an income statement in good form for September using the contribution approach.

Explanation / Answer

Income Statement using Traditional approach:-

Variable Expenses

Production expenses........................ 106,000

Selling Expense...................................18,000

Adminstrative Expenses......................78,000

Total...................................................................202,000

Fixed expenses

Production expenses.........................145,000

Selling expenses.................................72,000

Adminstrative expenses....................132,000

Total..................................................................349,000

Grand total........................................................551,000

Sales.................................................................590,000

Profit....................................................................39,000

Income Statement using Contribution approach:-

Sales.( A )..........................................................590,000

Less:- Variable expenses

            Production...............106,000

            Selling.......................18,000

            Administrative...........78,000

Total( B )............................................................202,000

Contribution ( A - B)........................................388,000

Less:- Fixed expenses

             Production.............145,000

             Selling.....................72,000

             Administrative.......132,000

Total..................................................................349,000

Profit.( Contribution - Fixed expenses )..........39,000

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