材料全屏RH makes and sells one pro

材料全屏 RH makes and sells one product, which has the following standard production cost. $ Direct labour 3 hours at $6 per hour 18 Direct materials 4 kilograms at $7 per kg 28 Variable production overhead 3 Fixed production overhead 20 Standard production cost per unit 69 Normal output is 16,000 units per annum. Variable selling, distribution and administration costs are 20% of sales value. Fixed selling, distribution and administration costs are $180,000 per annum. There are no units in finished goods inventory at 1 October 20X2. The fixed overhead expenditure is spread evenly throughout the year. The selling price per unit is $140. Production and sales budgets are as follows. Six months ending Six months ending 31 March 20X3 30 September 20X3 Production 8,500 7,000 Sales 7,000 8,000 6 【论述题】 Prepare profit statements for each of the six-monthly periods, using the following methods of costing. Marginal costing