Abs Var

Units Produced 12,500 Units Produced 12,500

Units Sold 10,000 Units Sold 10,000
Selling Price ₱ 30.00 Selling Price ₱ 30.00
Sales ₱ 300,000.00 Sales ₱ 300,000.00
Cogs ₱ 200,000.00 MFC ₱ 160,000.00
Gross Profit ₱ 100,000.00 VSA ₱ 60,000.00
Operating Expense ₱ 90,000.00 CM ₱ 80,000.00
Operating Income ₱ 10,000.00 FC ₱ 80,000.00
Operating Income 0

End, Inventory Cost Abs ₱ 50,000.00

End, Inventory Cost Var ₱ 40,000.00
Total Var cost ₱ 220,000.00
Total Fixed cost Var ₱ 80,000.00
Total fixed abs cost ₱ 90,000.00

Abs Var
Units Produced 12,000 Units Produced 12,000
Units Sold 10,000 Units Sold 10,000
Selling Price ₱ 50.00 Selling Price ₱ 50.00
Sales ₱ 500,000.00 Sales ₱ 500,000.00
Cogs ₱ 260,000.00 MFC ₱ 210,000.00
Gross Profit ₱ 240,000.00 VSA ₱ -
Operating Expense ₱ 120,000.00 CM ₱ 290,000.00
Operating Income ₱ 120,000.00 FC ₱ 180,000.00
Operating Income ₱ 110,000.00
Materials ₱ 80,000.00
Direct Labor ₱ 100,000.00 ₱ 26.00
Factory Overhead:
Fixed ₱ 60,000.00 ₱ 21.00
Variable ₱ 72,000.00
Total ₱ 312,000.00

Var ₱ 252,000.00