Question 1

a. What is the unit product cost under absorption costing?

b. What is the unit product cost under variable costing?

c. What is operating income under variable costing?

d. What is operating income under absorption costing?

Jawab :

a. Unit product cost absorption = Direct material + Direct labor + Variable overhead + Fixed
overhead
= $4,00 + $3,20 + $1,00 + $2,00
= $10,2

b. Unit product cost variable = Direct material + Direct labor + Variable overhead
= $4,00 + $3,20 + $1,00
= $ 8,20

c. Variable Operating Income

Sales $29.400
Variable cost of good sold 18.060
Gross margin 11.340
Fixed Selling Adm Exp 3.600
Fixed Overhead 4.000
Operating Income $3.740

d. Absorption Operating Income

Sales $29.400
CGS 21.420
Gross margin 7.980
Fixed Selling Adm Exp 3.600
Variable Selling Adm Exp 840
Operating Income $3.540