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ID: 2589262 • Letter: O

Question

onvilrr/takeAssignment/takeAssignmentMain do?inwoker assignments&takeAssignn; ocator-assignment-takeinprogress-false Calculator On lanuary 1 of the arrent year, Townsend Co. corn nenod operations. It operated its plant at 100% of capacit January: y during January. The following data summarized the results for Units Production Sales ($18 per unit) Inventory, January 31 50,000 42,000 8,000 Manufacturing costs varial‰ $575,000 80,000 $655,000 Fixed Total Selling and admanistrative expenses: 35,000 10,500 Variable Fixed Total $45,500 a, 4 are an income statement using absorption ootrg. Townsend Co. Absorption Costing Income Statement Previous

Explanation / Answer

SOLUTION:

PART-1)

Absorption Costing Income Statement

Sales

756,000

COGS:

Cost of goods manufactured

655,000

Less inventory, January 31

104,800

COGS

550,200

Gross profit

205,800

Minus: selling and administrative expenses

45,500

Income from operations

160,300

PART-2)

Variable Costing Income Statement

Sales

756,000

Variable COGS

Variable cost of goods manufactured

575,000

Minus: inventory, January 31

92,000

Variable cost of goods sold

483,000

Manufacturing margin

273,000

Variable selling and administrative expense

35,000

Contribution margin

238,000

Fixed cost:

Fixed manufacturing costs

80,000

Fixed selling and administrative expenses

10,500

-90,500

Income from operations

147,500

Absorption Costing Income Statement

Sales

756,000

COGS:

Cost of goods manufactured

655,000

Less inventory, January 31

104,800

COGS

550,200

Gross profit

205,800

Minus: selling and administrative expenses

45,500

Income from operations

160,300