Last month a manufacturing company's profit was $2,000, calculated using absorption costing principles. If marginal costing principles had been used, a loss of $3,000 would have occurred. The company's fixed production cost is $2 per unit. Sales last month were 10,000 units. What was last month's production (in units}? ________units
【参考答案及解析】
Absorption costing profit = $2,000 > Marginal Costing profit = $(3,000) Therefore Production > Sales by $5,000 $5,000 = OAR x number of units change in inventory $5,000 = $2 x number of units change in inventory Therefore number of units change in inventory = $5.000/$2=2,500 If Sales = 10,000 units, therefore Production = Sales + 10,000 units = 12,500 units.
Absorption costing profit = $2,000 > Marginal Costing profit = $(3,000) Therefore Production > Sales by $5,000 $5,000 = OAR x number of units change in inventory $5,000 = $2 x number of units change in inventory Therefore number of units change in inventory = $5.000/$2=2,500 If Sales = 10,000 units, therefore Production = Sales + 10,000 units = 12,500 units.