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Lehne Company, which has only one product, has provided the following data

concerning its most recent month of operations:


Selling price...............................................

$112

Units in beginning inventory.....................


Units produced...........................................
Units sold...................................................
Units in ending inventory..........................

500
2,600
3,000
100

Variable costs per unit:


Direct materials......................................
Direct labor.............................................
Variable manufacturing overhead..........
Variable selling and administrative........

$13
$49
$6
$10

Fixed costs:
Fixed manufacturing overhead............... $80,600
Fixed selling and administrative............. $15,000
The company produces the same number of units every month, although the sales
in units vary from month to month. The company's variable costs per unit and
total fixed costs have been constant from month to month.
Required:
a.
b.
c.
d.

What is the unit product cost for the month under variable costing?
What is the unit product cost for the month under absorption costing?
Prepare an income statement for the month using the variable costing method.
Prepare an income statement for the month using the absorption costing
method

a. & b. Unit product costs


Variable costing:
Direct materials.......................................... $13
Direct labor................................................ 49
Variable manufacturing overhead.............
6
Unit product cost....................................... $68
Absorption costing:
Direct materials.......................................... $13
Direct labor................................................ 49
Variable manufacturing overhead.............
6

Fixed manufacturing overhead.................. 31


Unit product cost....................................... $99
c. & d. Income statements
Variable costing income statement
Sales.......................................................................
Less variable expenses:
Variable cost of goods sold:
Beginning inventory........................................
Add variable manufacturing costs...................
Goods available for sale..................................
Less ending inventory.....................................
Variable cost of goods sold................................
Variable selling and administrative....................
Contribution margin..............................................
Less fixed expenses:
Fixed manufacturing overhead...........................
Fixed selling and administrative.........................
Net operating income.............................................
Absorption costing income statement
Sales.......................................................................
Cost of goods sold:
Beginning inventory...........................................
Add cost of goods manufactured........................
Goods available for sale.....................................
Less ending inventory.........................................
Gross margin..........................................................
Selling and administrative expenses:
Variable selling and administrative....................
Fixed selling and administrative.........................
Net operating income.............................................

$336,000
$ 34,000
176,800
210,800
6,800
204,000
30,000
80,600
15,000

234,000
102,000
95,600
$ 6,400

$336,000
$ 49,500
257,400
306,900
9,900

30,000
15,000

297,000
39,000

45,000
$( 6,000)