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Canada Brewers Ltd. has just created a new division to manufacture and sell sing

ID: 2421643 • Letter: C

Question

Canada Brewers Ltd. has just created a new division to manufacture and sell single-cup coffee makers under licence from a major single-cup coffee producer. The facility is highly automated and so has high monthly fixed costs, as shown in the following schedule of budgeted monthly costs. This schedule was prepared based on an expectation of a monthly production volume of 1,650 units.




1. Prepare an income statement under absorption costing

2. Prepare an income statement under variable cosing.

3.

Beginning with absorption costing, reconcile the absorption costing and variable costing income figures for the month.

Canada Brewers Ltd. has just created a new division to manufacture and sell single-cup coffee makers under licence from a major single-cup coffee producer. The facility is highly automated and so has high monthly fixed costs, as shown in the following schedule of budgeted monthly costs. This schedule was prepared based on an expectation of a monthly production volume of 1,650 units.

     During August, the following activity was recorded:

Explanation / Answer

Solution:

Income Statement under sbsotption costing Sales - 1300* $ 60                   78,000 Less: Cost of goods sold Direct material                     18,150 Direct labor                     14,850 Variable overhead                       8,250                   41,250 Fixed overhead                     34,650                   34,650 Total                     75,900 Less: Ending ivnentory - 75,900*350/1650                   16,100 Less: Selling and administrative costs Variable overhead                     3,900 Cost of goods sold                   63,700 Net income                   14,300
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