advanced cost accounting
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Consider the following information:
|
Q1 |
Q2 |
Q3 |
Beginning inventory (units) |
0 |
J |
300 |
Actual units produced |
4,700 |
5,200 |
5,100 |
Budgeted units to be produced |
5,000 |
5,000 |
Q |
Units sold |
A |
5,100 |
R |
Variable manufacturing costs per unit produced |
$150 |
$150 |
$150 |
Variable marketing costs per unit sold |
$50 |
$50 |
$50 |
Fixed manufacturing costs |
$800,000 |
$800,000 |
$800,000 |
Fixed marketing costs |
$200,000 |
$200,000 |
$200,000 |
Selling price per unit |
$500 |
$500 |
$500 |
Variable costing operating income |
B |
$530,000 |
S |
Absorption costing operating income |
C |
K |
$544,000 |
Variable costing beginning inventory |
D |
$30,000 |
T |
Absorption costing beginning inventory |
E |
L |
U |
Variable costing ending inventory |
F |
M |
$30,000 |
Absorption costing ending inventory |
G |
N |
$62,000 |
PVV |
H |
O |
V |
Allocated fixed manufacturing costs |
I |
P |
$816,000 |
There are no price, efficiency, or spending variances, and any production-volume variance is directly written off to cost of goods in the quarter in which it occurs.
Complete the missing figures from the above Table.
Q1 |
Q2 |
Q3 |
A |
J |
Q |
B |
K |
R |
C |
L |
S |
D |
M |
T |
E |
N |
U |
F |
O |
V |
G |
P |
|
H |
|
|
I |
|
|
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