管理会计1 计算题（1 Calculation questions of management accounting）.docVIP

管理会计1 计算题（1 Calculation questions of management accounting） Five. Calculation questions 1. A company is known to produce only one product. The information about production, sales, inventory, cost and price is as follows: Period Item one or two Initial inventory (unit) 5001000 Current production (unit)Current sales volume (unit)Ending inventory (piece) 1000500 The company each product is priced at 20 yuan, the unit production changes become 10 yuan, each fixed manufacturing cost is 5000 yuan, fixed sales and management costs 2500 yuan, assuming that the first phase of the beginning inventory unit production cost, according to the variable cost calculation for 10 yuan, according to the full cost calculation for 12 yuan. Requirement: prepare income statement for each period by variable costing. Income statement (unit: yuan) Solution: Item one or two Sales revenue 3000035000 Variable cost Variable production costs 1500017500 Contribution margin 1500017500 fixed cost Fixed manufacturing costsFixed sales management expensesFixed cost totalOperating profit 750010000 2, assuming that the enterprise nearly five years of A products production and sales, several cost levels are as follows: Projects 95 years, 96 years, 97 years, 98 years, 99 years Output (unit) Total cost (yuan) Total fixed cost Unit variable cost 125 One hundred and thirty-seven thousand and five hundred Forty-three thousand 756100 One hundred and twenty thousand Forty-four thousand 760150 One hundred and fifty-seven thousand and five hundred Forty-five thousand 750180 One hundred and seventy-five thousand Forty-four thousand and five hundred 725200 One hundred and ninety-four thousand Forty-six thousand Seven hundred and forty Requirement: if the annual output is estimated to be 160 in the planned year (2000), the total cost and unit cost of the planned year will be predicted by the high-low point method. Solution: high point coordinate (200194000) low point c