LessonCostBehaviorandVariableCosting英文管理会计课件ManagementAccounting.pptVIP

5-* * Now let’s examine a variable cost income statement. Notice that this is a contribution format statement. First, we subtract all variable expenses from sales to get contribution margin. The first variable expense is variable cost of goods sold, which is computed using only the ten dollar per unit variable manufacturing cost. The next variable expense is the variable selling and administrative expense. It is computed as before, twenty thousand units sold at three dollars per unit. After computing contribution margin, we subtract fixed expenses to get the ninety thousand dollar variabl