3.13 小测试 MC,AC_ac异常测试

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1The following budgeted information relates to a manufacturing company for next period:

Production

Sales Units 14,000 12,000 Fixed production costs Fixed selling costs $ 63,000 12,000

The normal level of activity is 14,000 units per period.Using absorption costing the profit for next period has been calculated as $36,000.What would be the profit for next period using marginal costing?

2A company manufactures and sells a single product.In two consecutive months the following levels of production and

sales(in units)occurred:

Sales

Production Month 1 3,800 3,900 Month 2 4,400 4,200

The opening inventory for Month 1 was 400 units.Profits or loes have been calculated for each month using both absorption and marginal costing principles.Which of the following combination of profits and loes for the two months is consistent with the above data?

Absorption costing profit/(lo)

Month 1Month 2

$ $

2004,400

(400)4,400

2003,200

(400)3,200 Marginal costing profit/(lo)Month 1 Month 2 $ $(400)3,200200 3,200(400)4,400200 4,400 A B C D

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