题干:Chassen是制造饼干的一家公司,6月份的单位成本如下:在6月份,总共生产了100k个,期末存货10k,Chassen使用先进先出存货计量法,10k全部是期末完工产品,使用吸收成本法,Chassen期末存货的价值是
考点:Cost Allocation Techniques-Absorption and Variable Costing -- Calculations
关键词:FIFO Absorption
解题思路:存货平衡公式:期初+本月生产=期末+销售
吸收成本法下,有一部分固定费用存在于期末存货中。先进先出法下,100K生产,90k销售,10k期末存货
那么(单位固定制造费用+单位可变制造费用)*10k=期末存货价值
Answer (B) is correct . Chassen’s ending inventory consists of 10,000 units, made up of $50,000 variable manufacturing cost (10,000 × $5) and $20,000 fixed manufacturing cost (10,000 × $2).
Answer (A) is incorrect because The amount of $50,000 results from including only the variable portion of manufacturing cost.
Answer (C) is incorrect because The amount of $85,000 results from including only the variable portion of manufacturing cost and improperly including a portion of marketing cost.
Answer (D) is incorrect because The amount of $145,000 results from improperly including marketing costs.