95淡大會研成管會-差異分析 - 會計

實際*實際 實際*預價 預計*預價
18000*60 20000*60

120000不利




實際FC 預計FC 預計FC 已分攤FC
500000 500000 18000*25

50000不利


※ 引述《littleget (@@@@@@@@@@@@@@@@@@@@@@@)》之銘言：
: Morano Company budgeted production and sales at its maximum capacity
: of 20,000 units for 20X6.However, Morano was able to produce and sell
: only 18,000 units for the year.There are no beginning pr ending inventories.
: Other data for 20X6 follow:
: Budgeted fixed overhead costs $500,000
: Budgeted selling price $100
: Budgeted variable cost per unit $40
: Compute sale-volume variance,production-volume variance,and
: operating income volume variance.What do each of these variance measure
: 書上解答如下
: 固定製造費用=$500,000/20,000=$25
: sale-volume variance=($100-$40)*(18,000-20,000)=-$120,000(不利)
: production-volume variance=$25*(20,000-18,000)=$50,000(不利)
: Operating income volume variance=$120,000+$50,000=$170,000(不利)
: 我的想法是
: sale-volume variance=$100*(18,000-20,000)=-$200,000(不利)
: production-volume variance=$65*(18,000-20,000)=-$130,000(有利)
: Operating income volume variance=$200,000-$130,000=$70,000(不利)
: 請問我的想法錯在哪裡,謝謝了

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