GREAT OUTDOZE - Solution (1)

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Outdoze Solution
						Variable Costing
			per unit	per year				per unit	per year
		Price	65.00				Production volume		25,000
		VE - Commission	1.00				Sales volume		22,000
		VC - direct material	20.00			(+)	Sales revenue 	65.00	1,430,000.00
		VC - direct labor	11.00			(-)	Variable production costs	39.00	858,000.00
		VC - manufacturing overhead	8.00			(-)	Variable expenses	1.00	22,000.00
		FC - manufacturing overhead		200,000.00		(=)	Contribution margin	25.00	550,000.00
		FE - administrative overhead		30,000.00		(-)	Fixed production costs		200,000.00
		Production volume		25,000		(-)	Fixed administrative expenses		30,000.00
		Sales volume		22,000		(=)	Operational margin/income		320,000.00	Question 2
							Stocks	39.00	117,000.00	Question 1
						(+)	Variable production costs	39.00	117,000.00
						Absorption Costing
								per unit	per year
							Production volume		25,000
							Sales volume		22,000
						(+)	Sales revenue 	65.00	1,430,000.00
						(-)	Variable production costs	39.00	858,000.00
						(-)	Fixed production costs	8.00	176,000.00
						(=)	Gross margin	18.00	396,000.00
						(-)	Fixed administrative expenses		30,000.00
						(-)	Variable expenses	1.00	22,000.00
						(=)	Operational margin/income		344,000.00	Question 4
							Stocks	47.00	141,000.00	Question 3
						(+)	Variable production costs	39.00	117,000.00
						(+)	Fixed production costs	8.00	24,000.00
						Full Costing
								per unit	per year
							Production volume		25,000
							Sales volume		22,000
						(+)	Sales revenue 	65.00	1,430,000.00
						(-)	Variable production costs	39.00	858,000.00
						(-)	Fixed production costs	8.00	176,000.00
						(-)	Fixed administrative expenses	1.20	26,400.00
						(-)	Variable expenses	1.00	22,000.00
						(=)	Operational margin/income	15.80	347,600.00
							Stocks	48.20	144,600.00
						(+)	Variable production costs	39.00	117,000.00
						(+)	Fixed production costs	8.00	24,000.00
						(+)	Fixed administrative expenses	1.20	3,600.00