变动成本法与吸收成本法(英文版).ppt

Variable Costing Income Statements Variable Costing Income Statements We exclude the fixed manufacturing overhead. Variable Costing Income Statements Comparing Absorption andVariable Costing Let’s compare the methods. Comparing Absorption andVariable Costing Let’s compare the methods. Comparing Absorption andVariable Costing Let’s compare the methods. Reconciling Income Under Absorption and Variable Costing We can reconcile the difference between absorption and variable net income as follows: Fixed mfg. overhead $150,000 Units produced 25,000 = $6.00 per