एक कंपनी अवशोषण लागत प्रणाली का उपयोग करती है। इसकी परिवर्तनीय लागत $5 प्रति इकाई है और निश्चित उत्पादन ओवरहेड $3 प्रति इकाई अवशोषित होता है। एक अवधि में जब उत्पाद की 1,800 इकाइयाँ बेची गईं और 2,000 इकाइयों का उत्पादन किया गया, तो उसने $3,600 का परिचालन लाभ दर्ज किया। यदि इसने सीमांत लागत प्रणाली का उपयोग किया होता तो इसका परिचालन लाभ क्या होता?

A company uses absorption costing to value inventory. Its fixed production overhead absorption rate is $12 per labour hour and each unit of production should take four labour hours. In a recent period when there was no opening inventory of finished goods, 20,000 units were produced using 100,000 labour hours. 18,000 units were sold and the actual profit was $464,000. What profit would have been reported under a marginal costing system?

Last month a manufacturing company reported a profit of $2,000 calculated using absorption costing principles. If marginal costing principles had been used, a loss of $3,000 would have been reported. The company’s standard fixed production overhead cost is $2 per unit. Sales last month were 10,000 units. What was last month’s production (in units)?