關於"歸納成本法"與"變動成本法" - 會計

問題:Bing employs a standard costing system.The standard cost for its only product.
Binghams is given below Direct materials $ 5
Direct labor 7
Variable manuf.overhead 5
Selling expense-variable 2
Sales price 40
Additional information
Plant capacity is 40000 units.All variance are closed to COGS.In 19XX 30000
units were sold.There were no spending or efficiency variances.Fixed Selling
and administrative expense were $25000.Net income under absorption costing
system is more than that under direct costing system.The difference is the
same as the manuf.overhead volume variances.which has a unfavorable amount.
Given the above information.what is the actual production level
(A) 25000 units
(B) 29000 units
(C) 35000 units
(D) 39000 units

答案:C

我不知道怎麼算出來的...請各位好心的高手教教我吧~~~感恩多謝!!!


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