In a period, a company had opening inventory of 31,000 units of Product
G、and closing inventory of 34,000 units. Profits based on marginal costing were $850,500 and profits based on absorption costing were $955,500. If the budgeted fixed costs for the company for the period were $1,837,500, what was the budgeted level of activity?
A、24,300 units
B、27,300 units
C、52,500 units
D、65,000 units
G、and closing inventory of 34,000 units. Profits based on marginal costing were $850,500 and profits based on absorption costing were $955,500. If the budgeted fixed costs for the company for the period were $1,837,500, what was the budgeted level of activity?
A、24,300 units
B、27,300 units
C、52,500 units
D、65,000 units
【参考答案及解析】
Increase in inventory of 34,000 - 31,000 = 3,000 units. Difference in profits of $955,500 - $850 500 = $105,000 OAR = $105,000/3,000 = $35 per unit Level of activity = $1,837,500/£35 = 52,500 units
Increase in inventory of 34,000 - 31,000 = 3,000 units. Difference in profits of $955,500 - $850 500 = $105,000 OAR = $105,000/3,000 = $35 per unit Level of activity = $1,837,500/£35 = 52,500 units