1.【答案】D
Decrease in inventory levels = 48,500 – 45,500 = 3,000 units
Difference in profits = $315,250 – $288,250 = $27,000
Fixed overhead per unit = $27,000/3,000 = $9 per unit
If you selected one of the other options you attempted various divisions of all the data available in the question!
2.【答案】C
If inventory levels increase in a period, absorption costing will show a higher profit than marginal costing.
Difference in profit = change in inventory levels × overhead absorption rate per unit
= (750 units – 300 units) × $5 per unit
= 450 units × $5
= $2,250
Marginal costing profit 72,300$
Increase in profit 2,250$
Absorption costing profit 74,550$
