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  3. 1. The following information was extracted from the ledgers of Billy Company for

1. The following information was extracted from the ledgers of Billy Company for

游客2025-06-21  26
问题 1. The following information was extracted from the ledgers of Billy Company for its products for the year ended 31 December 2002:
＄
Sales (100,000 units) 500,000
Direct materials 100,000
Direct wages 70,000
Fixed production overheads 110,000
Variable production overheads 20,000
Administration expenses (60% fixed, 40% variable) 80,000
Selling expenses (60% fixed, 40% variable) 130,000
Required:
(a)Prepare the Profit and Loss Statement by using Absorption Cost method.
(b)Prepare the Profit and Loss Statement by using Marginal Cost method.
选项
答案 (a) Profit and Loss Statement by using Absorption Cost method.
＄ ＄
Sales 500,000
Less: Cost of goods sold
Direct materials 100,000
Direct wages 70,000
Fixed production overheads 110,000
Variable production overheads 20,000 300,000
Gross profit 200,000
Less: Expenses
Administration expenses 80,000
Selling expenses 130,000 210,000
Loss (10,000)
(b) Profit and Loss Statement by using Marginal Cost method.
＄ ＄
Sales 500,000
Less: Variable costs
Direct materials 100,000
Direct wages 70,000
Variable production overheads 20,000
Administration expenses (Variable) 32,000
Selling expenses (Variable) 52,000 274,000
Contribution 226,000
Less: Fixed costs
Fixed production overheads 110,000
Administration expenses (Fixed) 48,000
Selling expenses (Fixed) 78,000 236,000
Loss (10,000)
解析
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