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Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Chapter 06
Variable Costing and Segment Reporting:
Tools for Management

Solutions to Questions

6-1 Absorption and variable costing differ in how they handle fixed manufacturing overhead. Under
absorption costing, fixed manufacturing overhead is treated as a product cost and hence is an asset until
products are sold. Under variable costing, fixed manufacturing overhead is treated as a period cost and is
expensed on the current period’s income statement.

6-2 Selling and administrative expenses are treated as period costs under both variable costing and
absorption costing.

6-3 Under absorption costing, fixed manufacturing overhead costs are included in product costs,
along with direct materials, direct labor, and variable manufacturing overhead. If some of the units are
not sold by the end of the period, then they are carried into the next period as inventory. When the units
are finally sold, the fixed manufacturing overhead cost that has been carried over with the units is
included as part of that period’s cost of goods sold.

6-4 Absorption costing advocates argue that absorption costing does a better job of matching costs
with revenues than variable costing. They argue that all manufacturing costs must be assigned to
products to properly match the costs of producing units of product with the revenues from the units when
they are sold. They believe that no distinction should be made between variable and fixed manufacturing
costs for the purposes of matching costs and revenues.

6-5 Advocates of variable costing argue that fixed manufacturing costs are not really the cost of any
particular unit of product. If a unit is made or not, the total fixed manufacturing costs will be exactly the
same. Therefore, how can one say that these costs are part of the costs of the products? These costs are
incurred to have the capacity to make products during a particular period and should be charged against
that period as period costs according to the matching principle.

6-6 If production and sales are equal, net operating income should be the same under absorption
and variable costing. When production equals sales, inventories do not increase or decrease and
therefore under absorption costing fixed manufacturing overhead cost cannot be deferred in inventory or
released from inventory.

6-1
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

6-7 If production exceeds sales, absorption costing will usually show higher net operating income
than variable costing. When production exceeds sales, inventories increase and under absorption costing
part of the fixed manufacturing overhead cost of the current period is deferred in inventory to the next
period. In contrast, all of the fixed manufacturing overhead cost of the current period is immediately
expensed under variable costing.

6-8 If fixed manufacturing overhead cost is released from inventory, then inventory levels must have
decreased and therefore production must have been less than sales.

6-9 Under absorption costing net operating income can be increased by simply increasing the level of
production without any increase in sales. If production exceeds sales, units of product are added to
inventory. These units carry a portion of the current period’s fixed manufacturing overhead costs into the
inventory account, reducing the current period’s reported

6-2
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

expenses and causing net operating income to increase.

6-10 Differences in reported net operating income between absorption and variable costing arise
because of changing levels of inventory. In lean production, goods are produced strictly to customers’
orders. With production geared to sales, inventories are largely (or entirely) eliminated. If inventories are
completely eliminated, they cannot change from one period to another and absorption costing and
variable costing will report the same net operating income.

6-11 A segment is any part or activity of an organization about which a manager seeks cost, revenue,
or profit data. Examples of segments include departments, operations, sales territories, divisions, and
product lines.

6-12 Under the contribution approach, costs are assigned to a segment if and only if the costs are
traceable to the segment (i.e., could be avoided if the segment were eliminated). Common costs are not
allocated to segments under the contribution approach.

6-13 A traceable cost of a segment is a cost that arises specifically because of the existence of that
segment. If the segment were eliminated, the cost would disappear. A common cost, by contrast, is a
cost that supports more than one segment, but is not traceable in whole or in part to any one of the
segments. If the departments of a company are treated as segments, then examples of the traceable
costs of a department would include the salary of the department’s supervisor, depreciation of machines
used exclusively by the department, and the costs of supplies used by the department. Examples of
common costs would include the salary of the general counsel of the entire company, the lease cost of
the headquarters building, corporate image advertising, and periodic depreciation of machines shared by
several departments.

6-14 The contribution margin is the difference between sales revenue and variable expenses. The
segment margin is the amount remaining after deducting traceable fixed expenses from the contribution
margin. The contribution margin is useful as a planning tool for many decisions, particularly those in
which fixed costs don’t change. The segment margin is useful in assessing the overall profitability of a
segment.

6-15 If common costs were allocated to segments, then the costs of segments would be overstated
and their margins would be understated. As a consequence, some segments may appear to be
unprofitable and managers may be tempted to eliminate them. If a segment were eliminated because of
the existence of arbitrarily allocated common costs, the overall profit of the company would decline and
the common cost that had been allocated to the segment would be reallocated to the remaining
segments—making them appear less profitable.

6-16 There are often limits to how far down an organization a cost can be traced. Therefore, costs that
are traceable to a segment may become common as that segment is divided into smaller segment units.
For example, the costs of national TV and print advertising might be traceable to a specific product line,
but be a common cost of the geographic sales territories in which that product line is sold.

Exercise 6-1 (15 minutes)

1. Under absorption costing, all manufacturing costs (variable and fixed)
are included in product costs. (All currency values are in thousands of
rupees, denoted by R.)

6-3
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Direct materials .................................................................. R120

Direct labor ........................................................................ 140

6-4
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Variable manufacturing overhead ........................................ 50

Fixed manufacturing overhead (R600,000 ÷ 10,000 units) .... 60
Absorption costing unit product cost .................................... R370

2. Under variable costing, only the variable manufacturing costs are

included in product costs. (All currency values are in thousands of
rupees, denoted by R.)
Direct materials .................................. R120
Direct labor ........................................ 140
Variable manufacturing overhead ........ 50
Variable costing unit product cost ........ R310
Note that selling and administrative expenses are not treated as product
costs under either absorption or variable costing. These expenses are
always treated as period costs and are charged against the current
period’s revenue.

6-5
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Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-2 (20 minutes)

1. 2,000 units in ending inventory × R60 fixed manufacturing overhead per
unit = R120,000.

2. The variable costing income statement appears below:

Sales ................................................. R4,000,000
Variable expenses:
Variable cost of goods sold
(8,000 units × R310 per unit) ........ R2,480,000
Variable selling and administrative
(8,000 units × R20 per unit) .......... 160,000 2,640,000
Contribution margin ............................ 1,360,000
Fixed expenses:
Fixed manufacturing overhead .......... 600,000
Fixed selling and administrative ........ 400,000 1,000,000
Net operating income ......................... R 360,000
The difference in net operating income between variable and absorption
costing can be explained by the deferral of fixed manufacturing
overhead cost in inventory that has taken place under the absorption
costing approach. Note from part (1) that R120,000 of fixed
manufacturing overhead cost has been deferred in inventory to the next
period. Thus, net operating income under the absorption costing
approach is R120,000 higher than it is under variable costing

6-6
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-3 (20 minutes)

1. Year 1 Year 2 Year 3
Beginning inventories .......... 180 150 160
Ending inventories ............... 150 160 200
Change in inventories .......... (30) 10 40

Fixed manufacturing
overhead in beginning
inventories (@$450 per
unit)................................. $ 81,000 $ 67,500 $72,000
Fixed manufacturing
overhead in ending
inventories (@$450 per
unit)................................. 67,500 72,000 90,000
Fixed manufacturing
overhead deferred in
(released from)
inventories (@$450 per
unit)................................. $(13,500) $ 4,500 $ 18,000

Variable costing net

operating income .............. $292,400 $269,200 $251,800
Add (deduct) fixed
manufacturing overhead
cost deferred in (released
from) inventory under
absorption costing ............ (13,500) 4,500 18,000
Absorption costing net
operating income .............. $278,900 $273,700 $269,800

2. Because absorption costing net operating income was greater than

variable costing net operating income in Year 4, inventories must have
increased during the year and hence, fixed manufacturing overhead was
deferred in inventories. The amount of the deferral is just the difference
between the two net operating incomes or $27,000 = $267,200 –
$240,200.

6-7
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-4 (10 minutes)

Total CD DVD
Sales* ................................................ $750,000 $300,000 $450,000
Variable expenses** ........................... 435,000 120,000 315,000
Contribution margin ............................ 315,000 180,000 135,000
Traceable fixed expenses ..................... 183,000 138,000 45,000
Product line segment margin ............... 132,000 $ 42,000 $ 90,000
Common fixed expenses not traceable
to products ...................................... 105,000
Net operating income .......................... $ 27,000

* CD: 37,500 packs × $8.00 per pack = $300,000;

DVD: 18,000 packs × $25.00 per pack= $450,000.
** CD: 37,500 packs × $3.20 per pack = $120,000;
DVD: 18,000 packs × $17.50 per pack= $315,000.

6-8
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-5 (10 minutes)

Sales were above the company’s break-even sales and yet the company
sustained a loss. The apparent contradiction is explained by the fact that
the CVP analysis is based on variable costing, whereas the income reported
to shareholders is prepared using absorption costing. Because sales were
above the breakeven, the variable costing net operating income would
have been positive. However, the absorption costing net operating income
was negative. Ordinarily, this would only happen if inventories decreased
and fixed manufacturing overhead deferred in inventories was released to
the income statement on the absorption costing income statement. This
added fixed manufacturing overhead cost resulted in a loss on an
absorption costing basis even though the company operated at its
breakeven on a variable costing basis.

6-9
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-6 (20 minutes)

1. The company is using variable costing. The computations are:
Variable Absorption
Costing Costing
Direct materials .............................. $10 $10
Direct labor .................................... 5 5
Variable manufacturing overhead .... 2 2
Fixed manufacturing overhead
($90,000 ÷ 30,000 units) ............. — 3
Unit product cost ............................ $17 $20
Total cost, 5,000 units .................... $85,000 $100,000

2. a. No, $85,000 is not the correct figure to use, because variable costing
is not generally accepted for external reporting purposes or for tax
purposes.

b. The finished goods inventory account should be stated at $100,000,

which represents the absorption cost of the 5,000 unsold units. Thus,
the account should be increased by $15,000 for external reporting
purposes. This $15,000 consists of the amount of fixed manufacturing
overhead cost that is allocated to the 5,000 unsold units under
absorption costing (5,000 units × $3 per unit fixed manufacturing
overhead cost = $15,000).

6-10
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Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-7 (30 minutes)

1. a. The unit product cost under absorption costing would be:
Direct materials ................................................................ $18
Direct labor ...................................................................... 7
Variable manufacturing overhead ...................................... 2
Total variable manufacturing costs ..................................... 27
Fixed manufacturing overhead ($200,000 ÷ 20,000 units) .. 10
Absorption costing unit product cost .................................. $37

b. The absorption costing income statement:

Sales (16,000 units × $50 per unit) ........................... $800,000
Cost of goods sold (16,000 units × $37 per unit)........ 592,000
Gross margin............................................................ 208,000
Selling and administrative expenses
[(16,000 units × $2 per unit) + $110,000] .............. 142,000
Net operating income ............................................... $ 66,000

2. a. The unit product cost under variable costing would be:

Direct materials ................................ $18
Direct labor ...................................... 7
Variable manufacturing overhead ...... 2
Variable costing unit product cost ...... $27

b. The variable costing income statement:

Sales (16,000 units × $50 per unit) .............. $800,000

6-11
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Less variable expenses:

Variable cost of goods sold
(16,000 units × $27 per unit).................. $432,000
Variable selling expense
(16,000 units × $2 per unit) ................... 32,000 464,000
Contribution margin ..................................... 336,000
Less fixed expenses:
Fixed manufacturing overhead ................... 200,000
Fixed selling and administrative ................. 110,000 310,000
Net operating income .................................. $ 26,000

6-12
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-7 (continued)

3. The price increase appears to be a good idea from an absorption costing
perspective because it increases net operating income by $4,000, but a
variable costing income statement reveals that the price increase would
actually decrease net operating income by $6,000. The income
statements are shown below:
The absorption costing income statement:
Sales (15,000 units × $51 per unit) ........................... $765,000
Cost of goods sold (15,000 units × $37 per unit)........ 555,000
Gross margin............................................................ 210,000
Selling and administrative expenses
[(15,000 units × $2 per unit) + $110,000] .............. 140,000
Net operating income ............................................... $ 70,000
The variable costing income statement:
Sales (15,000 units × $51 per unit) .............. $765,000
Less variable expenses:
Variable cost of goods sold
(15,000 units × $27 per unit).................. $405,000
Variable selling expense
(15,000 units × $2 per unit) ................... 30,000 435,000
Contribution margin ..................................... 330,000
Less fixed expenses:
Fixed manufacturing overhead ................... 200,000
Fixed selling and administrative ................. 110,000 310,000
Net operating income .................................. $ 20,000

6-13
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-8 (10 minutes)

The completed segmented income statement should appear as follows:

Divisions
Total Company East Wes
Amount % Amount % Amount
Sales ............................................... $600,000 100.0 $400,000 100.0 $200,000
Variable expenses ............................ 300,000 50.0 250,000 62.5 50,000
Contribution margin ......................... 300,000 50.0 150,000 37.5 150,000
Traceable fixed expenses .................. 190,000 31.7 80,000 20.0 110,000
Territorial segment margin ............... 110,000 18.3 $ 70,000 17.5 $40,000
Common fixed expenses .................. 60,000 10.0
Net operating income ....................... $ 50,000 8.3

6-14
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-9 (30 minutes)

1. Under variable costing, only the variable manufacturing costs are
included in product costs.
Direct materials .................................... $ 60
Direct labor .......................................... 30
Variable manufacturing overhead .......... 10
Variable costing unit product cost .......... $100
Note that selling and administrative expenses are not treated as product
costs; that is, they are not included in the costs that are inventoried.
These expenses are always treated as period costs.

2. The variable costing income statement appears below:

Sales ................................................. $1,800,000
Variable expenses:
Variable cost of goods sold
(9,000 units × $100 per unit) ......... $900,000
Variable selling and administrative
(9,000 units × $20 per unit) .......... 180,000 1,080,000
Contribution margin ............................ 720,000
Fixed expenses:
Fixed manufacturing overhead .......... 300,000
Fixed selling and administrative ........ 450,000 750,000
Net operating loss .............................. $ (30,000)

3. The break-even point in units sold can be computed using the

contribution margin per unit as follows:
Selling price per unit ..................... $200
Variable cost per unit .................... 120

6-15
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Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Contribution margin per unit ......... $ 80

Break-even unit sales = Fixed expenses ÷ Unit contribution margin
= $750,000 ÷ $80 per unit
= 9,375 units

6-16
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-10 (20 minutes)

1. Under absorption costing, all manufacturing costs (variable and fixed)
are included in product costs.
Direct materials .................................. $ 60
Direct labor ........................................ 30
Variable manufacturing overhead ........ 10
Fixed manufacturing overhead
($300,000 ÷ 10,000 units) ............... 30
Unit product cost ................................ $130

2. The absorption costing income statement appears below:

Sales (9,000 units × $200 per unit) ............................... $1,800,000
Cost of goods sold (9,000 units × $130 per unit) ............ 1,170,000
Gross margin................................................................ 630,000
Selling and administrative expenses
(9,000 units × $20 per unit) + $450,000 ..................... 630,000
Net operating income ................................................... $ 0
Note: The company apparently has exactly zero net operating income
even though its sales are below the break-even point computed in
Exercise 6-9. This occurs because $30,000 of fixed manufacturing
overhead has been deferred in inventory and does not appear on the
income statement prepared using absorption costing.

6-17
Chapter 06 Variable Costing and Segment Reporting: Tools for Management

Exercise 6-11 (20 minutes)

1.
Total Geographic Market
Company South Central North
Sales ................................ $1,500,000 $400,000 $600,000 $500,000
Variable expenses ............. 588,000 208,000 180,000 200,000
Contribution margin .......... 912,000 192,000 420,000 300,000
Traceable fixed expenses ... 770,000 240,000 330,000 200,000
Geographic market
segment margin ............. 142,000 $(48,000) $ 90,000 $100,000
Common fixed expenses
not traceable to
geographic markets* ...... 175,000
Net operating income
(loss)............................. $ (33,000)
*$945,000 – $770,000 = $175,000.

2. Incremental sales ($600,000 × 15%) ................... $90,000

Contribution margin ratio ($420,000 ÷ $600,000) . × 70%
Incremental contribution margin .......................... 63,000
Less incremental advertising expense ................... 25,000
Incremental net operating income ........................ $38,000
Yes, the advertising program should be initiated.

6-18
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