A company had opening inventory of 48,500 units and closing inventory of 45,500 units. Profits based on marginal costing were $315,250 and on absorption costing were $288,250. What is the fixed overhead absorption rate per unit?
A、$5.94
B、$6.34
C、$6.50
D、$9.00
A、$5.94
B、$6.34
C、$6.50
D、$9.00
【参考答案及解析】
Decrease in inventory levels = 48,500 - 45,500 = 3,000 units Difference in profits = $315,250 - $288,250 = $27,000 Fixed overhead per unit = $27,000/3,000 = $9 per unit If you selected one of the other options you attempted various divisions of all the data available in the question!
Decrease in inventory levels = 48,500 - 45,500 = 3,000 units Difference in profits = $315,250 - $288,250 = $27,000 Fixed overhead per unit = $27,000/3,000 = $9 per unit If you selected one of the other options you attempted various divisions of all the data available in the question!