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提问人：网友ttwinner 发布时间：2022-01-07

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Net income under absorption costing may differ from net income determined under variable costing. How is this difference calculated？

A、The difference is the change in the quantity of units in inventory times the fixed manufacturing overhead rate per unit.

B、The difference is the number of units produced during the period times the fixed manufacturing overhead rate per unit.

C、The difference is the change in the quantity of units in inventory times the variable manufacturing cost per unit

D、The difference is the number of units produced during the period times the variable manufacturing cost per unit

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更多“Net income under absorption costing may differ from net income determined under variable costing. Ho…”相关的问题

第1题

Please read the information above and calculate the unit product cost under Variable costing

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第2题

A firm uses standard marginal costing system. Last period the following results ere recorded: Actual sales units 5,000 Standard contribution per unit $60 Sales price variance $5,000 A Sale volume contribution variance $8,000 F What was the actual contribution for the period?

A、$295,000

B、$305,000

C、$303,000

D、$297,000

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第3题

A company uses a standard absorption costing system. The following figures are available for the last accounting period in which actual profit was $108,000. $ Sales volume profit variance 6,000 adverse Sales price variance 5,000 favourable Total variable cost variance 7,000 adverse Fixed cost expenditure variance 3,000 favourable Fixed cost volume variance 2,000 adverse What was the standard profit for actual sales in the last accounting period?

A、$101,000

B、$107,000

C、$115,000

D、$109,000

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第4题

In his seminal book, Pricing and Revenue Optimization, Robert Philips identifies several strategies for charging different prices for the same or similar products

A、Group pricing.

B、Channel pricing.

C、Regional pricing.

D、Time-based differentiation.

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第5题

Process-costing journal entries and job-costing journal entries are similar with respect to direct materials and conversion costs.

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第6题

A company uses standard marginal costing. Last month, when all sales were at the standard selling price, the standard contribution from actual sales was $50,000 and the following variances arose: $ Total variable costs variance 3,500 Adverse Total fixed costs variance 1,000 Favourable Sales volume contribution variance 2,000 Favourable What was the actual contribution for last month?

A、$46,500

B、$47,500

C、$48,500

D、$49,500

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第7题

A company that provides packing services has an activity-based costing system with three activity cost pools: scheduling, packing boxes, and setting up machinery. The activity rates are $6 per appointment scheduled, $1.50 per box packed, and $5 per machine set-up. If a customer requires one scheduled service call and has 50 boxes to pack using two different machines, how much cost would be assigned to the job for the customer by the activity-based costing system?

A、$12.50

B、$85.00

C、$86.00

D、$91.00

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第8题

A process costing system is best used by companies that produce many units of different product

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第9题

Under the marginal costing system, in the aspect of fixed overhead, there is only _____variance.

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第10题

Under variable costing, we will get Contribution Margin by deducting total Variable Costs from Sales Revenue. After further deducting total Fixed Costs, we will finally get the Net Operating Income.

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