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Almen Kelompok 4

This document contains examples and explanations of managerial accounting concepts including absorption costing, variable costing, contribution margin, fixed and variable expenses, and calculation of net income under both absorption costing and variable costing methods. It shows the per unit inventory cost, calculation of net income for a company that sold 207,000 units. It then demonstrates how variable costing would calculate costs and net income differently by excluding fixed overhead from the calculation of cost of goods sold. The document also shows another example with sales of 196,700 units and calculates the difference in net income between the two costing methods.

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31 views9 pages

Almen Kelompok 4

This document contains examples and explanations of managerial accounting concepts including absorption costing, variable costing, contribution margin, fixed and variable expenses, and calculation of net income under both absorption costing and variable costing methods. It shows the per unit inventory cost, calculation of net income for a company that sold 207,000 units. It then demonstrates how variable costing would calculate costs and net income differently by excluding fixed overhead from the calculation of cost of goods sold. The document also shows another example with sales of 196,700 units and calculates the difference in net income between the two costing methods.

Uploaded by

LAILATURRAHMI
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PPTX, PDF, TXT or read online on Scribd
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DELVI AGITYA

(1410532044)
YOGI CANDRA
(1410532052)
WIDYA IRFIANI
(14105310)
LAILATURRAHMI
(14105320)
ANNISA FIKRI SOFIA
(14105310)

Managerial accounting

1. Direct materials
Direct labor
Variable overhead
Fixed overhead ($180,000/200,000)
Total

$ 3.60
2.00
0.40
0.90
$ 6.90

Per-unit inventory cost on the balance sheet is $6.90.


Sales (207,000 $10)
Less: Cost of goods sold
Gross margin
Less: Selling and administrative expenses
Net income

$ 2,070,000
1,428,300
$ 641,700
132,100
$ 509,600

2. Direct materials
Direct labor
Variable overhead
Total

$ 3.60
2.00
0.40
$ 6.00

Per-unit inventory cost under variable costing equals $6.00.


This differs from the per-unit inventory cost in Requirement 1 because
the balance sheet is for external use and reflects absorption costing.
Variable costing does not include per-unit fixed overhead.
Sales
Less variable expenses:
Variable cost of goods sold
Variable selling and administrative
Contribution margin
Less fixed expenses:
Fixed overhead
Fixed selling and administrative
Net income

$ 2,070,000
1,242,000
62,100
$ 765,900
180,000
70,000
$ 515,900

3. NI-variabel costing
515,900
NI-full/absorpsion costing
509,600
Difference in NI

6,300

This difference is caused by treatment


difference in fixed FOH cost

4. Sales (196,700 $10)


$ 1,967,000
Less: Cost of goods sold (196,700 $6.90)
1,357,230
Gross margin
$ 609,770
Less: Selling and administrative expenses
129,010
Absorption costing operating income
$ 480,760
Sales
Less variable expenses:
Variable cost of goods sold
Variable selling and administrative
Contribution margin
Less fixed expenses:
Fixed overhead
Fixed selling and administrative
Variable costing operating income

$ 1,967,000
1,180,200
59,010
$ 727,790
180,000
70,000
$ 477,790

5. NI-variabel costing
477,790
NI-full/absorpsion costing
480,760
Difference in NI

2,970

Any Questions ???

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