登录之后可查看解析

This problem does not specify whether Valyn is using a standard cost system (in which standard, or planned, costs are used to account for production) or an actual cost system (in which actual costs are used). However, it does say that Valyn uses a predetermined manufacturing overhead rate for applying manufacturing overhead to its product. And since the actual, incurred per unit costs for direct materials, direct labor and variable manufacturing overhead are exactly the same as the planned per unit costs for those items, we do not need to know whether standard costing or actual costing is being used in order to answer this question. Under variable costing, all variable production costs are put into inventory and are expensed only when the unit is sold. The variable production costs per unit that were applied to the units produced were the costs for direct labor, direct materials and variable overhead, a total of $25 per unit. The number of units sold was 125,000, so the total variable production costs expensed were $3,125,000 ($25 × 125,000). Additionally, the variable selling and administrative costs need to be included in our answer. The variable selling costs were $1,000,000. The variable administrative costs were $250,000. Adding these two amounts to the total variable production costs expensed of $3,125,000, we get $4,375,000.
This is not the correct answer. Please see the correct answer for an explanation. We have been unable to determine how to calculate this incorrect answer choice. If you have calculated it, please let us know how you did it so we can create a full explanation of why this answer choice is incorrect. Please send us an email at support@hockinternational.com. Include the full Question ID number and the actual incorrect answer choice -- not its letter, because that can change with every study session created. The Question ID number appears in the upper right corner of the ExamSuccess screen. Thank you in advance for helping us to make your HOCK study materials better.
This is the total of the incurred variable costs. However, variable production costs are put into inventory and are expensed only when the unit is sold. The amount of variable production costs expensed is the actual incurred variable cost per unit produced multiplied by the number of units sold.
This answer results from multiplying the total variable costs per unit by the number of units produced. The number of units sold should be used.