题目内容
The following information pertains to the Southern Division of Swenson Company:Net Sales$5,000Variable Costs:Cost of merchandise sold1,000Operating expenses250Fixed costs:Controllable by segment manager600Controllable by others250Unallocated costs750The contribution by segment is ________.
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The following information is available for H Company and its two divisions, Crushed Stone and Fieldstone.WholeCrushedCompanyStoneFieldstoneNet sales$100,000$60,000$40,000Fixed costs:Fixed costs controllable byDivision Manager16,50013,5003,000Fixed costs controlled by others8,0005,0003,000Variable costs:Cost of merchandise sold 24,50016,5008,000Operating expenses 16,40011,0005,400Unallocated costs1,000What is the contribution controllable by the manager of the Crushed Stone Division?
Whitney Company has just completed its first year of operations.The company's accountant has prepared an absorption costing income statement for the year as seen below:Sales (35,000 units at $25) $875,000Beginning Inventory 0Cost of Goods Manufactured(35,000 × $12) + $160,000 =580,000Cost of Goods Available 580,000Ending Inventory 0Cost of Goods Sold 580,000Gross Margin 295,000Selling and Administrative Expenses 280,000Net Income $15,000The variable production costs per unit are determined as follows:Direct materials $5Direct labor6Variable production 1Total variable production costs $12The company's fixed production costs are $160,000 per year. The company's selling and administrative expenses consist of $210,000 per year in fixed expenses and $2 per unit in variable expenses.Required: Prepare the company's income statement in the contribution format.
以下说法错误的是( )
C/C++语言的编译预处理以#开始，其中不包括的是（）
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