Ida Sidha Karya Company is a family-owned company in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $836. Selected data for the company's operations last year follow:
Units in beginning inventory 0
Units produced 12,000
Units sold 9,000
Units in ending inventory 3,000
Variable costs per unit:
Direct materials $220
Direct labor $350
Variable manufacturing overhead $64
Variable selling and adminstrative $19
Fixed costs:
Fixed manufacturing overhead $740,000
Fixed selling and administrative $760,000
Required:
a. Assume that the company uses absorption costing. Compute the unit product cost for one gamelan.
b. Assume that the company uses variable costing. Compute the unit product cost for one gamelan.
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Ответ:
Explanation:
1. Kyoko gets a new video camera made in the United States: included in Consumption (C) account of the GDP
2.Jacques buys a bottle of Italian wine: included in Imports (M) account of the GDP because it is consumed in U.S soil but not produced there.
3.The state of Pennsylvania repaves highway PA 320, which goes through the center of Swarthmore: included in government purchases (G) account of the GDP because repaves are paid by the state of Pennsylvania.
4.Kyoko's father in Sweden orders a bottle of Vermont maple syrup from the producer's website: included in exports (X) account of the GDP because it produced in the U.S soil.
5. Jacques's employer upgrades all of its computer systems using U.S.-made parts: included in the Investment (I) account of the GDP because it is capital expenditure.