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The following information relates to Dorian Industrial for fiscal 2014, the comp

ID: 2416006 • Letter: T

Question

The following information relates to Dorian Industrial for fiscal 2014, the company’s first year of operation:

Prepare an income statement using full costing

Prepare an income statement using variable costing

Calculate the amount of fixed manufacturing overhead that will be included in ending inventory under full costing and reconcile it to the difference between income computed under variable and full costing

units produced 421000 units sold 406300 selling price per unit 49 direct materialper unit 16 direct labor per unit 6 variable manufacturing OH per unit 2 variable selling cost per unit .03 annual fixed manufacturing OH 84200 annual fixed selling expense 28300 annual fixed administrative expense 105000

Explanation / Answer

Answer:

Dorian Industrial Variable costing Sales 19908700 Variable expenses: Variable cogs 9751200 Variable selling and administrative 12189 Total variable expenses 9763389 Contribution margin 10145311 Fixed expenses: Fixed manufacturing overhead 84200 Fixed selling and administrative expenses 133300 Total fixed expenses 217500 Net income 9927811