DELVI AGITYA

(1410532044)
YOGI CANDRA
(1410532052)
WIDYA IRFIANI
(14105310)
LAILATURRAHMI
(14105320)
ANNISA FIKRI SOFIA
(14105310)

Managerial accounting

1. Direct materials
Direct labor
Variable overhead
Fixed overhead ($180,000/200,000)
Total

$ 3.60
2.00
0.40
0.90
$ 6.90

Per-unit inventory cost on the balance sheet is $6.90.

Sales (207,000 $10)
Less: Cost of goods sold
Gross margin
Less: Selling and administrative expenses
Net income

$ 2,070,000
1,428,300
$ 641,700
132,100
$ 509,600

2. Direct materials
Direct labor
Variable overhead
Total

$ 3.60
2.00
0.40
$ 6.00

Per-unit inventory cost under variable costing equals $6.00.

This differs from the per-unit inventory cost in Requirement 1 because
the balance sheet is for external use and reflects absorption costing.
Variable costing does not include per-unit fixed overhead.
Sales
Less variable expenses:
Variable cost of goods sold
Variable selling and administrative
Contribution margin
Less fixed expenses:
Fixed overhead
Fixed selling and administrative
Net income

$ 2,070,000
1,242,000
62,100
$ 765,900
180,000
70,000
$ 515,900

3. NI-variabel costing
515,900
NI-full/absorpsion costing
509,600
Difference in NI

6,300

This difference is caused by treatment

difference in fixed FOH cost

4. Sales (196,700 $10)

$ 1,967,000
Less: Cost of goods sold (196,700 $6.90)
1,357,230
Gross margin
$ 609,770
Less: Selling and administrative expenses
129,010
Absorption costing operating income
$ 480,760
Sales
Less variable expenses:
Variable cost of goods sold
Variable selling and administrative
Contribution margin
Less fixed expenses:
Fixed overhead
Fixed selling and administrative
Variable costing operating income

$ 1,967,000
1,180,200
59,010
$ 727,790
180,000
70,000
$ 477,790

5. NI-variabel costing
477,790
NI-full/absorpsion costing
480,760
Difference in NI

2,970

Any Questions ???