歸納成本法與變動成本法 - 會計

: 1.What is the cost of Venture's end-of-period finished-goods
: inventory under the variable-costing method?

($400,000 + $200,000 + $120,000) ÷100,000 = $7.2 (unit cost)

(100,000－90,000) ×$7.2 = $72,000 (ending inventories)
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: 2.Calculate the company's variable-costing net income.

($15－$7.2) ×90,000 － $250,000 － $300,000 － $45,000 ＝ $107,000
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: 3.Calculate the company's absorption-costing net income.

$(400,000 + 200,000 + 250,000 + 120,000) ÷100,000 = $9.7

($15－$9.7) ×90,000 － $300,000 － $45,000 ＝ $132,000
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有錯誤請指正，謝謝!!

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