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kinds oxCengage l Online tea Cost of Goods Manufactured, using Vartable Costing

ID: 2555126 • Letter: K

Question

kinds oxCengage l Online tea Cost of Goods Manufactured, using Vartable Costing and Absorption Costing o Inc.,. manufactured 6,200 units and sold 5,300 units. The following income statement was prepared based on the variable costing concept Frankenreiter Enc Variable Costing Income Statement For the Year Ended December 31, 20Y Variable cost of goods sold Vaniable cost of goods manufactured Inventory, December 3 Total variable cost ef goods sold $595,200 $553,200 127,200 Total variable seling and administrative expenses Fixed costs Fixed manufacturing costs xed selling and administrabve expenses otal fixed costs 357,600 income from operations Determine the unit cost of goods manuflactured, based on (a) the variable costing conoest and (bi the absorption coating concept Absorption cosing

Explanation / Answer

variable cost of goods sold /units sold

508800/5300

Unit cost under variable costing + [fixed manufacturing overhead /unit manufactured]

96+ [272800/6200]

96+ 44

Variable costing Absorption costing unit cost

variable cost of goods sold /units sold

508800/5300

Unit cost under variable costing + [fixed manufacturing overhead /unit manufactured]

96+ [272800/6200]

96+ 44

=$ 96 per unit = $ 140 per unit