7.6) ABSORPTION COSTING : $ D MATERIAL 50 D. LABOR 80 V MOH 20 $150 (+) F MOH 35 UNIT P COST $185
ABSORPTION COSTING : $ SALES ( 19000×$185) (-) COGS : BEGIN INV (+) COGM (20000×$185) G.AVAILABLE FOR SALE (-) END INV (1000×$185) COGS G MARGIN SELLING & ADM EXPENSES : F S/A V S/A
$ 3990000 0 3700000 3700000 185000 3515000 475000 285000 190000 475000 0
NOI
7.9) 1)
VARIABLE COSTING : $ D MATERIAL 5 D LABOR 6 V MOH 1 UNIT P COST $12
VARIABLE COSTING : $ SALES (35000×$25) VE: VCOGS; BEGIN INV (+) VMOHC (40000×$12) G AVAILABLE FOR SALE (-) END INV (5000×$12) VCOGS V S/E (35000×$12)
$ 875000
0 480000 480000 60000 420000 70000
CM F.E: F MOH F S/E NOI
490000 385000 160000 210000 370000 15000
2)
$ VC NOI (+) F MOH DEFFERED IN INV UNDER AC (5000×$4) AC NOI
15000 20000 35000