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Case#4 The followinginformation is available for Panasonic company new productli

ID: 2444350 • Letter: C

Question

Case#4

The followinginformation is available for Panasonic company new productline:

ParticularsRs.

Sales price per unit15

Variable manufacturingcost per unit 8

Total annual fixedmanufacturing cost 25,000

Variableadministrative cost per unit 3

Total annual fixedmarketing and administrative expenses 15,000

There was no inventoryat the beginning of the year. Normal capacity is 12,500 units.During the

year, 12,500 unitswere produced and 10,000 units were sold.

Read theabove case study carefully and write down the correctoption

number(e-g A, B, C, D) in the given Excel file

16. What is the valueof ending inventory, assuming the use of direct costing?

A. Rs.7,500

B.Rs.15,000

C.Rs.20,000

D.Rs.10,000

17. What is the valueof ending inventory, assuming the use of absorptioncosting?

A. Rs.7,500

B.Rs.15,000

C.Rs.25,000

D.Rs.10,000

18. Total variablecost charged to expense for the year, assuming the use of directcosting?

A.Rs.115,500

B.Rs.137,500

C.Rs.117,500

D.Rs.110,500

19. Total fixed costcharged to expense for the year, assuming the use of absorptioncosting?

A.Rs.20,000

B.Rs.15,000

C.Rs.35,000

D.Rs.40,000

20. What is the valueof Total fixed manufacturing cost per unit?

A. Rs.1

B. Rs.8

C. Rs.2

D. Rs.3

Explanation / Answer

19. Total fixed costcharged to expense for the year, assuming the use of absorptioncosting?

A.Rs.20,000

B.Rs.15,000

C.Rs.35,000

D.Rs.40,000

20. What is the valueof Total fixed manufacturing cost per unit?

A. Rs.1

B. Rs.8

C.Rs.2

D. Rs.3


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