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he following data were adapted from a recent income statement of Procter & Gambl

ID: 2459515 • Letter: H

Question

he following data were adapted from a recent income statement of Procter & Gamble Company:

1

(in millions)

2

Sales

$84,167.00

3

Operating costs:

4

Cost of products sold

$42,428.00

5

Marketing, administrative, and other expenses

30,337.00

6

Total operating costs

$72,765.00

7

Income from operations

$11,402.00

Assume that the variable amount of each category of operating costs is as follows:

1

(in millions)

2

Cost of products sold

$23,760.00

3

Marketing, administrative, and other expenses

12,135.00

Required:

A.

Based on the data given, prepare a variable costing income statement for Procter & Gamble Company, assuming that the company maintained constant inventory levels during the period. Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. A colon (:) will automatically appear if it is required. If a net loss is incurred, enter that amount as a negative number using a minus sign.

B.

If Procter & Gamble reduced its inventories during the period, what impact would that have on the income from operations determined under absorption costing?

Labels

Fixed costs

Amount Descriptions

Contribution margin

Contribution margin ratio

Fixed manufacturing costs

Fixed marketing, administrative, and other expenses

Income from operations

Loss from operations

Manufacturing margin

Planned contribution margin

Sales

Sales mix

Variable cost of products sold

Variable marketing, administrative, and other expenses

A. Based on the data given, prepare a variable costing income statement for Procter & Gamble Company, assuming that the company maintained constant inventory levels during the period. Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. A colon (:) will automatically appear if it is required. If a net loss is incurred, enter that amount as a negative number using a minus sign.

Procter & Gamble Company

Variable Costing Income Statement (assumed)

(in millions)

1

2

3

4

5

6

7

8

9

B. If Procter & Gamble reduced its inventories during the period, what impact would that have on the income from operations determined under absorption costing?

Income from operations would be lower.

Income from operations would be the same.

Income from operations would be higher.

Explanation / Answer

variable costing income statement for Procter & Gamble Company Particulars Amount Sales            84,167.00 Variable Costs: Cost of Goods sold            23,760.00 Marketing, administrative, and other expenses            12,135.00 Total Variable Costs            35,895.00 Contribution            48,272.00 Fixed Costs: Cost of Goods sold = 42,428 - 23,760            18,668.00 Marketing, administrative, and other expenses = 30,337 - 12,135            18,202.00 Fixed Costs               36,870.00 Income from operations            11,402.00 B Income from operations would be lower.