A company produces and sells a single product whose variable cost is $6 per unit.Fixed costs have been absorbed over the normal level of activity of 200,000 units and have been calculated as $2 per unit.The current selling price is $10 per unit.How much profit is made under marginal costing if the company sells 250,000 units?
A、$500,000
B、$600,000
C、$900,000
D、$1,000,000
A、$500,000
B、$600,000
C、$900,000
D、$1,000,000
【参考答案及解析】
Contribution per unit = selling price - variable cost =$10 - $6 =$4 per unit Total contribution = 250,000 units x $4 per unit = $1,000,000 Total fixed costs = 200,000 units x $2 per unit=$400,000 Marginal costing profit = total contribution - total fixed costs =$1,000,000 - $400,000 =$600,000
Contribution per unit = selling price - variable cost =$10 - $6 =$4 per unit Total contribution = 250,000 units x $4 per unit = $1,000,000 Total fixed costs = 200,000 units x $2 per unit=$400,000 Marginal costing profit = total contribution - total fixed costs =$1,000,000 - $400,000 =$600,000