成會 歸納成本法與變動成本法 - 會計

Brady, Inc. uses a normal absorption costing system in which the overhead rate
and variable manufacturing costs have remained unchanged for the last 2 years.
During the current year the following activity occurred:

Denominator volume 25,000 units
Unit sales 20,000 units
Cost of good sold $170,000
Volume variance $5,040 unfavorable

Operating income after adjusting for the
Volume variance $40,000
Budgeted fixed overhead $90,000

The firm had no beginning or ending work in process inventories.
However, there were 1,000 units in beginning finished goods.


Questions:
The number of units produced was 23,600
If variable costing had been used, operating income would be 27,040



可以請各位高手告訴解法嗎?
非常感謝!!!! ^____^

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