参考号：EM131367242，长度：
Exercise -1Straightforward Problem on Absorption versus Variable Costing
2(a).Net income:$200,000
3. Cost of goods sold under absorption costing: $1,500,000
Question :
Skinny Dippers, Inc. produces nonfat frozen yogurt. The product is sold in five-gallon containers, which have the following price and variable costs.
Sales price ..................... $15
直接材料............................ 5
直接劳动........................ 2
Variable overhead .....................3
Budgeted fixed overhead in 20x1, the company's first year of operations, was $300,000. Planned and actual production was 150,000 five-gallon containers, of which 125,000 were sold. Skinny Dippers, Inc. incurred the following selling and administrative expenses.
Fixed ..................... ..................... $50000 for the year
Variable ..................... ..................... $1 per container sold
必需的 ：
1.计算（a）可变成本核算和（b）吸收成本的每个容器中每个容器冷冻酸奶的产品成本。
2. Prepare income statements for 20x1 using ( a ) absorption costing and ( b ) variable costing.
3.Reconcile the income reported under the two methods by listing the two key places where the income statements differ.
4.使用快捷方式方法调和两种方法报告的收入。
Exercise -2 Physical-Units Method; Joint cost Allocation
题：
Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows:
| Joint Cost |
Cereal |
Quantity at Split -off point |
Sales Price per Kilogram |
| $ 30,000 |
Yummies .................. |
12,000 kilograms |
$2.00 |
|
Crummies .................. |
8,000公斤 |
2.5 |
必需的 ：
Use the physical-units method to allocate the company's joint production cost between
Yummies and Crummies.
Exercise-3 Net - Realizable -Value Method ;Joint Cost Allocation
题：
Refer to the data given in Exercise 17-20 . Breakfasttime Cereal Company has an opportunity to process its Crummies further into a mulch for ornamental shrubs. The additional processing operation costs $.50 per kilogram, and the mulch will sell for $3.50 per kilogram.
Required:
1）早餐时间的管理人员是否应该决定将Crummies处理到覆盖物中？为什么？
2) Suppose the company does process Crummies into the mulch. Use the net-realizable-value method to allocate the joint production cost between the mulch and the Yummies.