管理会计习题与答案：Absorption and marginal costing unit Test and Answer.docxVIP

一、单选题 1、?Under absorption costing, the total cost of a product will include: A.Variable costs only B.All direct and indirect costs C.Direct costs only D.All direct and indirect costs excluding a share of fixed overhead 正确答案：B 解析： Under absorption costing all associated costs are included in the total cost of a product 2、?A company produces and sells a single product whose variable cost is $6 per unit. Fixed costs have been absorbed over the normal level of activity of 200,000 units and have been calculated as $2 per unit. The current selling price is $10 per unit. How much profit is made under marginal costing if the company sells 250,000 units? A.$600,000 B.$500,000 C.$1,000,000 D.$900,000 正确答案：A 解析： Contribution per unit = selling price – variable cost = $10 – $6 = $4 per unit Total contribution = 250,000 units × $4 per unit = $1,000,000 Total fixed costs = 200,000 units × $2 per unit = $400,000 Marginal costing profit = total contribution – total fixed costs = $1,000,000 – $400,000 = $600,000 3、?The following information relates to a manufacturing company for next period: ?? Units $ ??Production 14,000 Fixed production costs 63,000 ??Sales 12,000 Fixed selling costs 12,000 ??Using absorption costing the profit for next period has been calculated as $36,000. ??What would the profit for next period be using marginal costing? ? A.$25,000 B.$47,000 C.$45,000 D.$27,000 正确答案：D 解析： Marginal costing profit=36,000-(2,000*63,000/14,000)=$27,000 4、?Last month a manufacturing company’s profit was $2,000, calculated using absorption costing principles. If marginal costing principle has been used, a loss of $3,000 would have occurred. The company’s fixed production cost is $2 per unit. Sales last month were 10,000 units. ?What was last month’s production (in units)? A.10,500 B.7,500 C.12,500 D.9,500 正确答案：C 解析： Any difference between marginal costing and absorption costing profit is