Beruflich Dokumente
Kultur Dokumente
Absorption Marginal
Sales 132,000.00
Variable production costs 46,200.00 46,200.00
Fixed production costs absorbed 16,800.00
Opening inventory 8,250.00 6,050.00
Closing inventory 5,250.00 3,850.00
Production cost of sales 66,000.00
over absorption 426.00
Variable selling, administration and distribution 3,080.00
Fixed selling, administration and distribution 10,080.00
Fixed production costs absorbed
Profit/loss 52,414.00
11b
lower
11c
Markup 25% 100.00
Margin 25% 106.67
Marginal
132,000.00
48,400.00
3,080.00
10,080.00
16,374.00
54,066.00