作者eronjay (小比)
看板Accounting
標題[問題] 成管會損益兩瓶平
時間Thu Feb 16 20:01:00 2012
Megredy Company prepared the following absorption-costing income statement
for the year ended May 31, 20x5
Sales(16,000units) $320,000
Cost of goods sold(including $6250 production-volume
variance) 222,250
---------
Gross margin $97,750
Selling and administrative expenses 46,000
----------
Operationg income $51,750
Additional information follows:
Selling and administrative expenses include $1.50 of variable cost per unit
sold. There was no beginning inventory, and 17,500 units were produced.
Variable manufacturing costs were $11 per unit. Actual fixed costs were equal
to budget fixed costs.
Required:Caculate the break-even units
解答給的是: ($2.5x20,000+$22,000)/(20-11-1.5)=9,600
但我看到題目,第一個想法是用歸納成本法來算BEP:
[($2.5x20,000+$22,000)-(17,500-16,000)x$2.5]/(20-11-1.5)=9,100
請問為什麼不是用歸納成本法來算呢?
因為題目也沒有說明要使用哪一種>"<
再次感謝回答~~
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◆ From: 61.216.204.208
※ 編輯: eronjay 來自: 61.216.204.208 (02/16 20:11)
推 iwantanewid:歸納成本BEP不是要解方程式算? 02/16 20:37
→ mofeather:98T大會研 解釋 基本上沒講 用變動 也可兩個都算 02/16 20:52
→ eronjay:謝囉^^ 後天要考第一家好緊張>"< 02/16 21:05
→ ggshung:小心你的算法不能直接帶16000喔 02/16 21:41
→ ggshung:[($2.5x20,000+$22,000)-(17,500-Q)x$2.5]/(20-11-1.5)=Q 02/16 21:42
→ ggshung:解Q 02/16 21:42
→ leisure1015:有哪位大大可說明20,000怎麼得出的嗎?腦子混亂ˊˇˋ 02/16 22:02
→ mithradir:6,250的生產數量差是不利的嗎? 02/16 22:02
→ fallher:請問為什麼可以肯定是不利差?看過原始題目也沒說@@ 02/16 22:31
※ 編輯: eronjay 來自: 61.216.204.208 (02/16 22:37)
→ eronjay:謝囉:) 02/16 22:40
推 mofeather:這題目並沒有講6250 不利OR 有利 只是數字漂亮優先= = 02/17 00:38