What is the absorption costing profit for the month?
A、$45,200
B、$45,400
C、$46,800
D、$48,400
A、$45,200
B、$45,400
C、$46,800
D、$48,400
【参考答案及解析】
$ $ Sales (5,200 at $30) 156,000 Materials (5,200 at $6) 31,200 Labour (5,200 at $7.50) 39,000 Variable overhead (5,200 at $2.50) 13,000 Total variable cost (83,200) Fixed overhead ($5 x 5,200) (26,000) Over-absorbed overhead (W) 1,600 Absorption costing profit 48,400
$ $ Sales (5,200 at $30) 156,000 Materials (5,200 at $6) 31,200 Labour (5,200 at $7.50) 39,000 Variable overhead (5,200 at $2.50) 13,000 Total variable cost (83,200) Fixed overhead ($5 x 5,200) (26,000) Over-absorbed overhead (W) 1,600 Absorption costing profit 48,400