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omework G Required Informatlon [The following Information apples to the question

ID: 2544402 • Letter: O

Question

omework G Required Informatlon [The following Information apples to the questions displayed below] Oak Mart, a producer of sold oak tables, reports the following data from of business. Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory3,000 units Beginning inventory costs $300 per unlt 110,000 units 113,000 units Variable (3.000 units $130 S 390000 Fixed (3.000 units $80) 240000 Total $ 63000o Manufacturing costs this year Direct materials Direct labor Overhead costs this year 42 per unit 64 per unit Variable overhead Fixed overhead S3.200000 $7000.000 Selling and adminstrative costs this year Variable Fixed $ 1450000 4.400000 1. Prepare the curent year incame graremeh for he company sing varesie

Explanation / Answer

Solution

OAK MART COMPANY

Absorption Costing Income Statement

Particulars

Amount ($)

Amount ($)

Sales

33,900,000

Less: Cost of goods sold

Beginning Inventory (Total = Variable + Fixed)

630,000

Add: Manufacturing costs this year

Direct Material (113,000 X $ 42)

4,746,000

Direct labor (113,000 X $ 64)

7,232,000

Variable overhead costs

3,200,000

Fixed overhead costs

7,000,000

Cost of goods sold

(22,808,000)

Gross margin

11,092,000

Less: Selling and administrative cost

Variable

1,450,000

Fixed

4,400,000

(5,850,000)

Net income

5,242,000

OAK MART COMPANY

Variable Costing Income Statement

Particulars

Amount ($)

Amount ($)

Sales

33,900,000

Less: Variable Cost of goods sold

Beginning Inventory (Variable)

390,000

Add: Manufacturing costs this year

Direct Material (113,000 X $ 42)

4,746,000

Direct labor (113,000 X $ 64)

7,232,000

Variable overhead costs

3,200,000

Variable Cost of goods sold

(15,568,000)

Gross Contribution margin

18,332,000

Less: Variable Selling and administrative cost

(1,450,000)

Contribution Margin

16,882,000

Less: Fixed Expense

Fixed beginning inventory cost

240,000

Fixed Manufacturing overhead

7,000,000

Fixed Selling and administrative cost

4,400,000

(11,640,000)

Net income

5,242,000

Particulars

Amount ($)

Amount ($)

Sales

33,900,000

Less: Cost of goods sold

Beginning Inventory (Total = Variable + Fixed)

630,000

Add: Manufacturing costs this year

Direct Material (113,000 X $ 42)

4,746,000

Direct labor (113,000 X $ 64)

7,232,000

Variable overhead costs

3,200,000

Fixed overhead costs

7,000,000

Cost of goods sold

(22,808,000)

Gross margin

11,092,000

Less: Selling and administrative cost

Variable

1,450,000

Fixed

4,400,000

(5,850,000)

Net income

5,242,000