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Jackson Company produces plastic that is used for injection-molding applications

ID: 2559047 • Letter: J

Question

Jackson Company produces plastic that is used for injection-molding applications such as gears for small motors. In 2016, the first year of operations, Jackson produced 3,900 tons of plastic and sold 3,510.0 tons. In 2017, the production and sales results were exactly reversed. In each year, the selling price per ton was $2,100, variable manufacturing costs were 15% of the sales price of units produced, variable selling expenses were 11% of the selling price of units sold, fixed manufacturing costs were $2,886,000, and fixed administrative expenses were $520,000.

Explanation / Answer

Answer:

2016

2017

variable costing net income

2048540

2654600

Fixed manufacturing overhead   expensed with
variable costing

2886000

2886000

Less: Fixed manufacturing overhead   expansed
with absorption costing

2597400

3174600

Diffrance

288600

-288600

absorption costing net income

2337140

2366000

Working notes for the above answer si as under

1

In 2016, with absorption costing, Fixed admin is calculated as

=2886,000* (3510/3900)

=2597400

2

In 2017, with absorption costing $3174600 of fixed manufacturing overhead is expensed as part of cost of goods sold. This includes the fixed manufacturing overhead for 2014 of$288600 plus $288600 of fixed manufacturing overhead from 2016 that was included in thebeginning inventory for 2017

=2886000+288600

=3174600

2016

2017

variable costing net income

2048540

2654600

Fixed manufacturing overhead   expensed with
variable costing

2886000

2886000

Less: Fixed manufacturing overhead   expansed
with absorption costing

2597400

3174600

Diffrance

288600

-288600

absorption costing net income

2337140

2366000