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CHAPTER13:STANDARDCOSTING,VARIABLECOSTING,ANDTHROUGHPUTCOSTING

MultipleChoice
a1.WhichofthefollowingisNOTatypeofabsorptioncosting?
a.Directcosting.
b.Actualcosting.
c.Normalcosting.
d.Noneoftheabove.
b2.VariablecostingisUNACCEPTABLEfor
a.managerialaccounting.
b.financialaccounting.
c.transferpricing.
d.reportingbyproductlinesforinternalpurposes.
d3.Acriticismofvariablecostingformanagerialaccountingpurposesis
thatit
a.isnotacceptableforproductlinesegmentedreporting.
b.doesnotreflectcostvolumeprofitrelationships.
c.overstatesinventories.
d.mightencouragemanagerstoemphasizetheshorttermattheexpense
ofthelongterm.
c4.Normalcostingandstandardcostingdifferinthat
a.thetwosystemscanshowdifferentoverheadbudgetvariances.
b.onlynormalcostingcanbeusedwithabsorptioncosting.
c.thetwosystemsshowdifferentvolumevariancesifstandardhoursdo
notequalactualhours.
d.normalcostingislessappropriateformultiproductfirms.
d5.Variablecostingandabsorptioncostingwillshowthesameincomeswhen
thereareno
a.beginninginventories.
b.endinginventories.
c.variablecosts.
d.beginningandendinginventories.
c6.ABChadthesameactivityin20X3asin20X2exceptthatproductionwas
higherin20X3thanin20X2.ABCwillshow
a.higherincomein20X3thanin20X2.
b.thesameincomeinbothyears.
c.thesameincomeinbothyearsundervariablecosting.
d.thesameincomeinbothyearsunderabsorptioncosting.
b7.Theuseofvariablecostingrequiresknowing
a.thecontributionmarginandbreakevenpointforeachproduct.
b.thevariableandfixedcomponentsofproductioncost.
c.controllableandnoncontrollablecomponentsofallcosts.
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d.thenumberofunitsofeachproductproducedduringtheperiod.

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d8.WhichmeasureofactivityislikelytogivetheLOWESTstandardfixed
costperunit?
a.Actualactivity.
b.Normalcapacity.
c.Budgetedactivity.
d.Practicalcapacity.
c9.WhichitemisNOTusedtocomputethefixedoverheadvolumevariance?
a.Standardfixedcostperunit.
b.Budgetedfixedoverhead.
c.Actualfixedoverhead.
d.Actualquantityproduced.
b10.WhichvarianceisLEASTrelevantforcontrolpurposes?
a.Materialusevariance.
b.Fixedoverheadvolumevariance.
c.Fixedoverheadbudgetvariance.
d.Laborefficiencyvariance.
a11.Acompanythatsetsastandardfixedcostbasedonpracticalcapacity
a.shouldexpectunfavorablevolumevariances.
b.willsetitssellingpricestoolow.
c.hasahighercostperunitthanacompanyusingnormalactivityto
setthestandard.
d.usuallyoverappliesitsfixedcosts.
a12.Apredeterminedoverheadrateforfixedcostsisunlikeastandardfixed
costperunitinthatapredeterminedoverheadrateis
a.basedonaninputfactorlikedirectlaborhoursandastandardcost
perunitisbasedonaunitofoutput.
b.basedonpracticalcapacityandastandardfixedcostcanbebasedon
anylevelofactivity.
c.usedwithvariablecostingwhileastandardfixedcostisusedwith
absorptioncosting.
d.likelytobehigherthanastandardfixedcostperunit.
b13.ABChad$400,000budgetedfixedoverheadcostsandbaseditsstandardon
normalactivityof40,000units.Actualfixedoverheadcostswere
$430,000,actualproductionwas36,000units,andsaleswere30,000
units.Thevolumevariancewas
a.$30,000.
b.$40,000.
c.$70,000.
d.$77,777.
a14.AdvocatesofvariablecostingforinternalreportingpurposesdoNOT
relyonwhichofthefollowingpoints?
a.Thematchingconcept.
b.Pricevolumerelationships.
c.Absorptioncostingdoesnotincludesellingandadministrative
expensesaspartofinventoriablecost.
d.Productioninfluencesincomeunderabsorptioncosting.

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d15.CalculatingincomeundervariablecostingdoesNOTrequireknowing
a.unitsales.
b.unitvariablemanufacturingcosts.
c.sellingprice.
d.unitproduction.
a16.Inventoriablecostsunderabsorptioncostinginclude
a.bothfixedandvariableproductioncosts.
b.onlyvariableproductioncosts.
c.allproductioncostsplusvariablesellingandadministrativecosts.
d.allproductioncostsplusallsellingandadministrativecosts.
b17.Inventoriablecostsundervariablecostinginclude
a.fixedandvariableproductioncosts.
b.variableproductioncosts.
c.allproductioncostsplusvariablesellingandadministrativecosts.
d.allproductioncostsplusallsellingandadministrativecosts.
d18.Absorptioncostingandvariablecostingdifferinthat
a.incomeislowerundervariablecosting.
b.variablecostingtreatssellingcostsasperiodcosts.
c.variablecostingtreatsallvariablecostsasproductcosts.
d.inventorycostishigherunderabsorptioncosting.
c19.Absorptioncostingdiffersfromvariablecostinginthat
a.standardscanbeusedwithabsorptioncosting,butnotwithvariable
costing.
b.absorptioncostinginventoriesaremorecorrectlyvalued.
c.productioninfluencesincomeunderabsorptioncosting,butnotunder
variablecosting.
d.companiesusingabsorptioncostinghavelowerfixedcosts.
a20.Whichmethodgivesthelowestinventorycostperunit?
a.Variablecosting.
b.Absorptioncostingusingnormalactivitytosetthestandardfixed
cost.
c.Absorptioncostingusingpracticalcapacitytosetthestandardfixed
cost.
d.Actualabsorptioncosting.
b21.Whichcostsaretreateddifferentlyunderabsorptioncostingand
variablecosting?
a.Variablemanufacturingcosts.
b.Fixedmanufacturingcosts.
c.Variablesellingandadministrativeexpenses.
d.Fixedsellingandadministrativeexpenses.
a22.ABCCompanyhad15,000unitsinendinginventory.Thetotalcostof
thoseunitsundervariablecostingis
a.lessthanitisunderabsorptioncosting.
b.thesameasitisunderabsorptioncosting.
c.morethanitisunderabsorptioncosting.
d.anyoftheabove.

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b23.YorkCompanyhad$200,000incomeusingabsorptioncosting.Yorkhasno
variablemanufacturingcosts.Beginninginventorywas$15,000andending
inventorywas$22,000.Incomeundervariablecostingwouldhavebeen
a.$178,000.
b.$193,000.
c.$200,000.
d.$207,000.
c24.Anunfavorablevolumevariancemeansthat
a.costcontrolwasprobablypoor.
b.absorptioncostingincomeislowerthanvariablecostingincome.
c.actualoutputwaslessthanthelevelusedtosetthestandardfixed
cost.
d.actualoutputwasmorethanthelevelusedtosetthestandardfixed
cost.
d25.WhichvarianceCANNOTariseundervariablecosting?
a.variableoverheadbudgetvariance.
b.variableoverheadefficiencyvariance.
c.fixedoverheadbudgetvariance.
d.fixedoverheadvolumevariance.
a26.Standardcostingdiffersfromnormalcostinginthetreatmentof
a.materials,directlabor,andoverhead.
b.materialsanddirectlabor.
c.directlaborandoverhead.
d.overhead.
d27.Normalcostingdiffersfromactualcostingintreating
a.materials,directlabor,andoverhead.
b.materialsanddirectlabor.
c.directlaborandoverhead.
d.overhead.
c28.Ascomparedtonormalcosting,standardcostingcanyield
a.differentvolumevariancesandbudgetvariances.
b.differentbudgetvariances.
c.differentvolumevariances.
d.noneoftheabove.
c29.Undervariablecostingtherecanbeno
a.fixedoverheadvariances.
b.fixedoverheadbudgetvariance.
c.fixedoverheadvolumevariance.
d.nofixedoverhead.
c30.ABChadthesameactivityin20X4asin20X3exceptthatproductionwas
lowerin20X4thanin20X3.ABCwillshow
a.lowerincomein20X4thanin20X3.
b.thesameincomeinbothyears.
c.thesameincomeinbothyearsundervariablecosting.
d.thesameincomeinbothyearsunderabsorptioncosting.

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a31.RounderIndustriesmanufacturesasingleproduct.Variableproduction
costsare$20andfixedproductioncostsare$300,000.Rounderusesa
normalactivityof20,000unitstosetitsstandardcosts.Rounderbegan
theyearwithnoinventory,produced22,000units,andsold21,000
units.Endinginventoryundervariablecostingwouldbe
a.$20,000.
b.$30,000.
c.$35,000.
d.cannotbedeterminedwithoutfurtherinformation.
c32.RounderIndustriesmanufacturesasingleproduct.Variableproduction
costsare$20andfixedproductioncostsare$300,000.Rounderusesa
normalactivityof20,000unitstosetitsstandardcosts.Rounderbegan
theyearwithnoinventory,produced22,000units,andsold21,000
units.Endinginventoryunderabsorptioncostingwouldbe
a.$20,000.
b.$30,000.
c.$35,000.
d.cannotbedeterminedwithoutfurtherinformation.
a33.RounderIndustriesmanufacturesasingleproduct.Variableproduction
costsare$20andfixedproductioncostsare$300,000.Rounderusesa
normalactivityof20,000unitstosetitsstandardcosts.Rounderbegan
theyearwithnoinventory,produced22,000units,andsold21,000
units.Thevolumevarianceundervariablecostingwouldbe
a.$0.
b.$20,000.
c.$30,000.
d.someothernumber.
c34.RounderIndustriesmanufacturesasingleproduct.Variableproduction
costsare$20andfixedproductioncostsare$300,000.Rounderusesa
normalactivityof20,000unitstosetitsstandardcosts.Rounderbegan
theyearwithnoinventory,produced22,000units,andsold21,000
units.Thevolumevarianceunderabsorptioncostingwouldbe
a.$0.
b.$20,000.
c.$30,000.
d.someothernumber.
b35.RounderIndustriesmanufacturesasingleproduct.Variableproduction
costsare$20andfixedproductioncostsare$300,000.Rounderusesa
normalactivityof20,000unitstosetitsstandardcosts.Rounderbegan
theyearwithnoinventory,produced22,000units,andsold21,000
units.Thestandardcostofgoodssoldundervariablecostingwouldbe
a.$400,000.
b.$420,000.
c.$735,000.
d.someothernumber.

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c36.RounderIndustriesmanufacturesasingleproduct.Variableproduction
costsare$20andfixedproductioncostsare$300,000.Rounderusesa
normalactivityof20,000unitstosetitsstandardcosts.Rounderbegan
theyearwithnoinventory,produced22,000units,andsold21,000
units.Thestandardcostofgoodssoldunderabsorptioncostingwouldbe
a.$400,000.
b.$420,000.
c.$735,000.
d.someothernumber.
c37.AlphaCompanyhasastandardfixedcostof$10perunit.Atanactual
productionof16,000unitsanunfavorablevolumevarianceof$20,000
resulted.Whatweretotalbudgetedfixedcosts?
a.$140,000
b.$160,000
c.$180,000
d.Cannotbedeterminedwithoutfurtherinformation.
a38. BetaCompanyhasastandardfixedcostof$10perunitusinganormal
capacityof11,000units.Anunfavorablevolumevarianceof$12,000
resulted.Whatwasthevolumeproduced?
a.9,800
b.11,000
c.12,200
d.Cannotbedeterminedwithoutfurtherinformation.
a39. GammaCorporationhastotalbudgetedfixedcostsof$150,000.Actual
productionwas8,000units;normalcapacityis7,500units.Whatwasthe
volumevariance?
a.$10,000favorable
b.$15,000favorable
c.$15,000unfavorable
d.$10,000unfavorable
b40. EasternCo.hastotalbudgetedfixedcostsof$150,000.Actual
productionof39,000unitsresultedina$6,000favorablevolume
variance.Whatnormalcapacitywasusedtodeterminethefixedoverhead
rate?
a.33,000
b.37,500
c.40,560
d.Cannotbedeterminedwithoutfurtherinformation.
a41. WesternCompanyhasastandardfixedcostof$8perunit.Atanactual
productionof8,000unitsafavorablevolumevarianceof$12,000
resulted.Whatweretotalbudgetedfixedcosts?
a.$52,000
b.$64,000
c.$76,000
d.Cannotbedeterminedwithoutfurtherinformation.

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d42. MononaCorporationhastotalbudgetedfixedcostsof$64,000.Actual
productionwas15,000units;normalcapacityis16,000units.Whatwas
thevolumevariance?
a.$4,000favorable
b.$4,267favorable
c.$4,267unfavorable
d.$4,000unfavorable
b43.MadisonIndustriesmanufacturesasingleproductusingstandardcosting.
Variableproductioncostsare$26andfixedproductioncostsare
$250,000.Madisonusesanormalactivityof12,500unitstosetits
standardcosts.Madisonbegantheyearwith1,000unitsininventory,
produced11,000units,andsold11,500units.Endinginventoryunder
variablecostingwouldbe
a.$10,000.
b.$13,000.
c.$23,000.
d.cannotbedeterminedwithoutfurtherinformation.
c44.MadisonIndustriesmanufacturesasingleproductusingstandardcosting.
Variableproductioncostsare$26andfixedproductioncostsare
$250,000.Madisonusesanormalactivityof12,500unitstosetits
standardcosts.Madisonbegantheyearwith1,000unitsininventory,
produced11,000units,andsold11,500units.Endinginventoryunder
absorptioncostingwouldbe
a.$10,000.
b.$13,000.
c.$23,000.
d.cannotbedeterminedwithoutfurtherinformation.
d45.MadisonIndustriesmanufacturesasingleproductusingstandardcosting.
Variableproductioncostsare$26andfixedproductioncostsare
$250,000.Madisonusesanormalactivityof12,500unitstosetits
standardcosts.Madisonbegantheyearwith1,000unitsininventory,
produced11,000units,andsold11,500units.Thevolumevarianceunder
variablecostingwouldbe
a.$10,000.
b.$20,000.
c.$30,000.
d.someothernumber.
c46.MadisonIndustriesmanufacturesasingleproductusingstandardcosting.
Variableproductioncostsare$26andfixedproductioncostsare
$250,000.Madisonusesanormalactivityof12,500unitstosetits
standardcosts.Madisonbegantheyearwith1,000unitsininventory,
produced11,000units,andsold11,500units.Thevolumevarianceunder
absorptioncostingwouldbe
a.$10,000.
b.$20,000.
c.$30,000.
d.someothernumber.

186

b47.MadisonIndustriesmanufacturesasingleproductusingstandardcosting.
Variableproductioncostsare$26andfixedproductioncostsare
$250,000.Madisonusesanormalactivityof12,500unitstosetits
standardcosts.Madisonbegantheyearwith1,000unitsininventory,
produced11,000units,andsold11,500units.Thestandardcostofgoods
soldundervariablecostingwouldbe
a.$230,000.
b.$299,000.
c.$506,000.
d.$529,000.
c48. SigmaCompanyhasastandardfixedcostof$18perunitusinganormal
capacityof9,000units.Afavorablevolumevarianceof$18,000
resulted.Whatwasthevolumeproduced?
a.8,000
b.9,000
c.10,000
d.Cannotbedeterminedwithoutfurtherinformation.
c49. WesternCo.hastotalbudgetedfixedcostsof$72,000.Actualproduction
of5,500unitsresultedina$6,000unfavorablevolumevariance.What
normalcapacitywasusedtodeterminethefixedoverheadrate?
a.5,000
b.5,500
c.6,000
d.Cannotbedeterminedwithoutfurtherinformation.
d50.MadisonIndustriesmanufacturesasingleproductusingstandardcosting.
Variableproductioncostsare$26andfixedproductioncostsare
$250,000.Madisonusesanormalactivityof12,500unitstosetits
standardcosts.Madisonbegantheyearwith1,000unitsininventory,
produced11,000units,andsold11,500units.Thestandardcostofgoods
soldunderabsorptioncostingwouldbe
a.$230,000.
b.$299,000.
c.$506,000.
d.$529,000.

TrueFalse
F1.Absorptioncostingincomesarealwayshigherthanvariablecosting
incomes.
F2.Incomeunderstandardvariablecostingisnotinfluencedbythetotal
amountoffixedmanufacturingcosts.
T3.Amultiproductcompanyusingstandardabsorptioncostingcalculates
standardfixedcostsforeachproductusingastandardfixedoverhead
ratebasedonaninputfactorsuchasdirectlaborhours.
T4.Amajordifferencebetweenstandardcostingandnormalcostingisthat
oneusesactualhourstoapplyoverheadandtheotherusesstandard
hours.
187

188

T5.Proponentsofvariablecostingforexternalreportingarguethatwhile
fixedproductioncostsbenefitproductionasawhole,theydonot
benefitanyparticularunitofproduct.
T6.Acompanyusingabsorptioncostingcanincreaseitsincomebyincreasing
productionwithoutincreasingsales.
F7.Acompanyusingvariablecostingcanincreaseitsincomebyincreasing
productionwithoutincreasingsales.
F8.Variablecostingmustbeusedforinternalreporting.
F9.AccordingtoGAAP,absorptioncostingmustbeusedforinternal
reporting.
T10.AccordingtoGAAP,absorptioncostingmustbeusedforexternal
financialreporting.

Problems
1.WhitehallCompanysellsasingleproductfor$25.Ithadnobeginning
inventories.Operatingdatafollow.

Sales,27,000units$675,000
Normalcapacity30,000units
Productioncosts:
Variableperunit$13
Fixedproduction$150,000
Sellingandadministrativeexpenses:
Variableperunitsold$2
Fixedselling$20,000
Numberofunitsproduced32,500units
Assumetheactualcostswereasbudgeted.

a. Findcontributionmarginperunit.
b. Computetheendinginventoryunderstandardvariablecosting.
c. Computetheincomeunderstandardvariablecosting.

Assumestandardabsorptioncostingusingnormalcapacityasthebasisfor
computingthestandardfixedcostperunit.Compute
d. Standardgrossprofitperunit.
e. Endinginventory.
f. Volumevariance.
g. Income.

189

SOLUTION:
a. $10($25$13$2)

b. $71,500[$13xendinginventoryof5,500units(32,50027,000)]
c. $100,000[(27,000x$10)($150,000+$20,000)]
d. $7[$25$13($150,000/30,000)]
e. $99,000[5,500x($13+$5)]
f. $12,500F[(32,50030,000)x$5standardfixedcostperunit]
g. $127,500[(27,000x$7)+$12,500(27,000x$2)$20,000]

2.LundCompanysellsasingleproductfor$25.Ithadnobeginning
inventories.Operatingdatafollow.

Sales,55,000units$1,375,000
Normalcapacity60,000units
Productioncosts:
Variableperunit$13
Fixedproduction$300,000
Sellingandadministrativeexpenses:
Variableperunitsold$2
Fixedselling$40,000
Numberofunitsproduced66,000units
Assumetheactualcostswereasbudgeted.
a.Computeincomeunderstandardvariablecosting.
b.Computeincomeunderstandardabsorptioncosting.

SOLUTION:
a. $210,000[55,000x($25132)($300,000+$40,000)]
b. $265,000{$1,375,00055,000x[$13+($300,000/60,000)]55,000x$2
$40,000+$30,000volumevariance}

190

3.MaidenRockCompanysellsasingleproductfor$25.Ithadnobeginning
inventories.Operatingdatafollow.

Sales,20,000units$500,000
Normalcapacity30,000units
Productioncosts:
Variableperunit$13
Fixedproduction$150,000
Sellingandadministrativeexpenses:
Variableperunitsold$2
Fixedselling$20,000
Numberofunitsproduced32,500units
Assumetheactualcostswereasbudgeted.

a. FindMaidenRocksincomeunderstandardvariablecosting.
b. FindMaidenRocksincomeunderstandardabsorptioncosting.

SOLUTION:
a. $30,000[20,000x($25132)($150,000+$20,000)]
b. $92,500{$500,00020,000x[$13+[$150,000/30,000)]20,000x$2
$20,000+$12,500volumevariance}

4. GencoInc.makesasingleproductthatsellsfor$50.Thestandardvariable
manufacturingcostis$32.50andthestandardfixedmanufacturingcostis
$7.50,basedonproducing20,000units.DuringtheyearGencoproduced
22,000unitsandsold21,000units.Actualfixedmanufacturingcostswere
$157,000;actualvariablemanufacturingcostswere$735,000.Sellingand
administrativeexpenses,allfixed,were$75,000.Therewerenobeginning
inventories.
a. Prepareastandardabsorptioncostingincomestatement.
b. Prepareastandardvariablecostingincomestatement.

SOLUTION:
a. Sales(21,000x$50)$1,050,000
CostofGoodsSold(21,000x$40)$840,000
Variances:
VariableSpending$20,000Un
FixedSpending7,000Un
Volume(15,000)F12,000
AdjustedCostofGoodsSold852,000
GrossProfit$198,000
Selling&Administrative75,000
NetIncome$123,000

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b. Sales$1,050,000
VariableCosts(21,000x$32.50)$682,500
VariableSpendingVariance20,000Un
AdjustedVariableCostofGoodsSold702,500
ContributionMargin$347,500
FixedCosts:
Manufacturing$157,000
Selling&Administrative75,000232,000
NetIncome$115,500

5. BrahmsCorp.hasthefollowingdata:
Normalcapacity25,000
Practicalcapacity30,000
Budgetedproduction20,000
Actualproduction22,000
Actualsales($25perunit)21,000
Standardvariableproductioncostperunit$15
Budgetedfixedproductioncosts$120,000
Therewerenovariablecostvariancesfortheyear.Fixedcostsincurred
wereequaltothebudgetedamount.Therewerenobeginninginventoriesand
nosellingoradministrativeexpenses.
a. Computetheabsorptioncostingincomeiffixedcostsperunitare
determinedusingnormalcapacity.
b. Computetheabsorptioncostingincomeiffixedcostsperunitare
determinedusingpracticalcapacity.
c. Computetheabsorptioncostingincomeiffixedcostsperunitare
determinedusingbudgetedproduction.
d. Computethevariablecostingincome.
SOLUTION:
a. $94,800[$525,000(21,000x$19.80)$14,400volumevariance]
Volumevariance$14,400=$120,000/25,000x22,000$120,000
b. $94,000[$525,000(21,000x$19)$32,000volumevariance]
Volumevariance$32,000=$120,000/30,000x22,000$120,000
c. $96,000[$525,000(21,000x$21)+$12,000volumevariance]
Volumevariance$12,000=$120,000/20,000x22,000$120,000
d. $90,000[$525,000(21,000x$15)$120,000]

192

6.CumberlandCompanysellsasingleproductfor$30.Ithadnobeginning
inventories.Operatingdatafollow.

Sales,12,000units$360,000
Normalcapacity20,000units
Productioncosts:
Variableperunit$15
Fixedproduction$75,000
Sellingandadministrativeexpenses:
Variableperunitsold$5
Fixedselling$25,000
Numberofunitsproduced13,000units
Assumetheactualcostswereasbudgeted.

a. Findcontributionmarginperunit.
b. Computetheendinginventoryunderstandardvariablecosting.
c. Computetheincomeunderstandardvariablecosting.

Assumestandardabsorptioncostingusingnormalcapacityasthebasisfor
computingthestandardfixedcostperunit.Compute
d. Standardgrossprofitperunit.
e. Endinginventory.
f. Volumevariance.
g. Income.

SOLUTION:
a. $10($30$15$5)

b. $15,000[$15xendinginventoryof1,000units(13,00012,000)]
c. $20,000[(12,000x$10)($75,000+$25,000)]
d. $11.25[$30$15($75,000/20,000)]
e. $18,750[1,000x($15+$3.75)]
f. $26,250U[(20,00013,000)x$3.75standardfixedcostperunit]
g. $23,750[(12,000x$11.25)$26,250(12,000x$5)$25,000]

193

7.AcmeCompanysellsasingleproductfor$30.Ithadnobeginning
inventories.Operatingdatafollow.
Sales,12,000units$360,000
Normalcapacity15,000units
Productioncosts:
Variableperunit$17
Fixedproduction$75,000
Sellingandadministrativeexpenses:
Variableperunitsold$5
Fixedselling$25,000
Numberofunitsproduced13,500units
Assumetheactualcostswereasbudgeted.
a.Computeincomeunderstandardvariablecosting.
b.Computeincomeunderstandardabsorptioncosting.

SOLUTION:
a. $(4,000)[(12,000x($30$17$5)($75,000+$25,000)]
b. $3,500{$360,00012,000x[$17+($75,000/15,000)]12,000x$5
$25,000$7,500volumevariance}

8.CarlsonCompanysellsasingleproductfor$30.Ithadnobeginning
inventories.Operatingdatafollow.

Sales,12,500units$375,000
Normalcapacity15,000units
Productioncosts:
Variableperunit$17
Fixedproduction$75,000
Sellingandadministrativeexpenses:
Variableperunitsold$5
Fixedselling$25,000
Numberofunitsproduced13,000units
Assumetheactualcostswereasbudgeted.

a. FindCarlsonsincomeunderstandardvariablecosting.
b. FindCarlsonsincomeunderstandardabsorptioncosting.

SOLUTION:
a. $0[12,500x($30$17$5)($75,000+$25,000)]
b. $2,500{$375,00012,500x[$17+($75,000/15,000)]12,500x$5
$25,000$10,000volumevariance}
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195

9. BachInc.makesasingleproductthatsellsfor$40.Thestandardvariable
manufacturingcostis$22andthestandardfixedmanufacturingcostis$8,
basedonproducing30,000units.DuringtheyearBachproduced28,000units
andsold26,000units.Actualfixedmanufacturingcostswere$235,000;
actualvariablemanufacturingcostswere$595,000.Sellingand
administrativeexpenseswere$95,000.Therewerenobeginninginventories.
a. Prepareastandardabsorptioncostingincomestatement.
b. Prepareastandardvariablecostingincomestatement.

SOLUTION:
a. Sales(26,000x$40)$1,040,000
CostofGoodsSold(26,000x$30)$780,000
Variances:
VariableSpending$(21,000)F
FixedSpending(5,000)F
Volume16,000Un(10,000)
AdjustedCostofGoodsSold770,000
GrossProfit$270,000
Selling&Administrative95,000
NetIncome$175,000
b. Sales$1,040,000
VariableCosts(26,000x$22)$572,000
VariableSpendingVariance(21,000)F
AdjustedVariableCostofGoodsSold551,000
ContributionMargin$489,000
FixedCosts:
Manufacturing235,000
Selling&Administrative95,000330,000
NetIncome$159,000

10.HaydenCorp.hasthefollowingdata:
Normalcapacity40,000
Practicalcapacity45,000
Budgetedproduction30,000
Actualproduction35,000
Actualsales($20perunit)32,000
Standardvariableproductioncostperunit$12
Budgetedfixedproductioncosts$135,000
Therewerenovariablecostvariancesfortheyear.Fixedcostsincurred
wereequaltothebudgetedamount.Therewerenobeginninginventoriesand
nosellingoradministrativeexpenses.
a. Computetheabsorptioncostingincomeiffixedcostsperunitare
determinedusingnormalcapacity.
b. Computetheabsorptioncostingincomeiffixedcostsperunitare
196

determinedusingpracticalcapacity.

197

c. Computetheabsorptioncostingincomeiffixedcostsperunitare
determinedusingbudgetedproduction.
d. Computethevariablecostingincome.
SOLUTION:
a. $131,125[$640,000(32,000x$15.375)$16,875volumevariance]
Volumevariance$16,875=$135,000/40,000x35,000$135,000
b. $130,000[$640,000(32,000x$15)$30,000volumevariance]
Volumevariance$30,000=$135,000/30,000x35,000$135,000
c. $134,500[$640,000(32,000x$16.50)+$22,500volumevariance]
Volumevariance$22,500=$135,000/30,000x35,000$135,000
d. $121,000[$640,000(32,000x$12)$135,000]

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