help

Topics: Variable cost, Costs, Cost Pages: 5 (393 words) Published: May 22, 2014
Variable costs per unit
Manufacturing:
Direct Materials $24.00
Direct Labor $14.00
Variable manufacturing overhead $2.00
Variable selling and administrative $4.00
Fixed costs per year
Fixed manufacturing overhead $800,000.00
Fixed selling and administrative expenses $496,000.00

Variable costingAbsorption costing
1 - 2
Direct materials
Direct labor
Variable manufacturing overhead
Fixed manufacturing overhead
Unit product cost

3-4
Sales
Variable expenses:
Variable cost of goods sold
Variable selling and administrative
Contribution margin
Fixed expenses:
Fixed manufacturing overhead
Fixed selling and administrative
Net operating gain (loss)

5-6Sales
Cost of goods sold
Gross margin
Selling and administrative expenses
Net operating income

7Variable costing net operating income
Add: fixed manufacturing overhead
deferred in inventory under absorption costing
Absorption costing net operating income

8Profit=Unit CM X Q - Fixed expenses

9

10-11Sales
Variable expenses:
Variable cost of goods sold
Variable selling and administrative
Contribution margin
Fixed expenses:
Fixed manufacturing overhead
Fixed selling and administrative
Net operating gain (loss)

12

13TotalEast West
Sales
Variable expenses
Contribution margin
Traceable fixed expenses
Region segment margin
Common fixed expenses
not traceable to regionsVariable costs per unit Manufacturing:
Direct Materials $24.00
Direct Labor $14.00
Variable manufacturing overhead $2.00
Variable selling and administrative $4.00
Fixed costs per year
Fixed manufacturing overhead $800,000.00 Fixed selling and administrative expenses $496,000.00

Variable costingAbsorption costing
1 - 2
Direct materials
Direct labor
Variable manufacturing overhead
Fixed manufacturing overhead
Unit product cost

3-4
Sales
Variable expenses:
Variable cost of goods sold
Variable selling and administrative
Contribution margin
Fixed expenses:
Fixed manufacturing overhead
Fixed selling and administrative
Net operating gain (loss)

5-6Sales
Cost of goods sold
Gross margin
Selling and administrative expenses
Net operating income

7Variable costing net operating income
Add: fixed manufacturing overhead
deferred in inventory under absorption costingunits
Absorption costing net operating incomeper unit

8Profit=Unit CM X Q - Fixed expenses

9

10-11Sales
Variable expenses:...
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