TAILIEUCHUNG - Barfield Raiborn Kinney Cost Accounting_10

Tổng số hấp thụ chi phí cho mỗi đơn vị: tiêu chuẩn chi phí sản xuất biến tiêu chuẩn cố định sản xuất trên không (SFOH) Tổng số hấp thụ chi phí cho mỗi nonproduction ngân sách chi phí đơn vị: chi phí bán hàng biến trên một đơn vị bán hàng cố định và chi phí hành chính tổng ngân sách | 448 Part 3 Planning and Controlling EXHIBIT 11-3 Basic Data for 2000 2001 and 2002 Sales price per unit Standard variable cost per unit Direct material Direct labor Variable manufacturing overhead Total variable manufacturing cost per unit Standard Fixed Factory Overhead Rate Budgeted Annual Fixed Factory Overhead Budgeted Annual Capacity in Units FOH rate 16 020 30 000 Total absorption cost per unit Standard variable manufacturing cost Standard fixed manufacturing overhead SFOH Total absorption cost per unit Budgeted nonproduction expenses Variable selling expenses per unit Fixed selling and administrative expenses 2 340 Total budgeted nonproductive expenses per unit sold 2 340 2000 2001 2002 Total Actual units made 30 000 29 000 31 000 90 000 Actual unit sales 30 000 27 000 33 000 90 000 Change in FG inventory 0 2 000 -2 000 0 In most cases however both costs and utilization differ from estimates. When this occurs no generalizations can be made as to whether FOH will be under- or overapplied. Assume that Comfort Valve Company began operations in 2000. Production and sales information for the years 2000 through 2002 are shown in Exhibit 11-3. Because the company began operations in 2000 that year has a zero balance for beginning Finished Goods Inventory. The next year 2001 also has a zero beginning inventory because all units produced in 2000 were also sold in 2000. In 2001 and 2002 production and sales quantities differ which is a common situation because production frequently leads sales so that inventory can be stockpiled for a later period. The illustration purposefully has no beginning inventory and equal cumulative units of production and sales for the 3 years to demonstrate that regardless of whether absorption or variable costing is used the cumulative income before taxes will be the same 128 520 in Exhibit 11-4 under these conditions. Also for any particular year in which there is no change in

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