Returning to the question above, now assume that the company operates a marginal costing system. Required Recalculate any variances necessary and produce an operating statement.
【参考答案及解析】
(a) There is no fixed overhead volume variance. (b) The standard contribution per unit is $(20 – 6.60) = $13.40, therefore the sales volume variance of 250 units (A) is valued at (× $13.40) = $3,350 (A). The other variances are unchanged, therefore an operating statement might appear as follows. Note. The profit here is the same as the profit calculated by standard absorption costing because there were no changes in inventory levels. Absorption costing and marginal costing do not always produce an identical profit figure.
(a) There is no fixed overhead volume variance. (b) The standard contribution per unit is $(20 – 6.60) = $13.40, therefore the sales volume variance of 250 units (A) is valued at (× $13.40) = $3,350 (A). The other variances are unchanged, therefore an operating statement might appear as follows. Note. The profit here is the same as the profit calculated by standard absorption costing because there were no changes in inventory levels. Absorption costing and marginal costing do not always produce an identical profit figure.