Absorption & Marginal Costing

Absorption & Marginal Costing
Prepared BY : Noor Alam (MC16-103), 3rd Semester
Submitted To : Prof. Dr. Hafiz Zafar Ahmad
Hailey College of Commerce, University of The Punjab

Absorption & Marginal Costing 2017
Illustration # 1. Rayners Plc.

Rayners Plc. manufactures and sells electric blankets. The selling price is £12. Each blanket
has the following unit cost:
Direct material 2
Direct labour 1
Variable production overhead 2
Fixed production overhead 3
£8
Administration costs are incurred at the rate of £20 per annum.
The company achieved the following production and sales of blankets:
Years (1) (2) (3) (4)

Production 100 110 90 80
Sales 90 110 95 82
The following information is also relevant:
1) The overhead costs of £2 and £3 per unit have calculated on the basis of a budgeted
production volume of 90 units.
2) There was no inflation.
3) There was no opening stock.
4) There were no differences between actual and standard costs or selling prices.
Required:
a) Prepare a profit statement for each year using:

i. Marginal costing; and
ii. Absorption costing. (6 marks)
b) Explain why the profit figures reported under the two techniques disagree. (4 marks)
(Total 10 marks)
Illustration # 2.
A company manufactures a single product. The following budgeted information is available
for the period:
Direct materials £2.50 per unit

Direct labour £3.20per unit
Variable manufacturing overhead £1.00per unit
Variable selling overhead £1.40per unit
Fixed manufacturing costs £48,000
Fixed selling costs £18,000
Selling price £15.000per unit
Production 20,000units
Submitted To: Prof. Dr. Hafiz Zafar Ahmad 2

Sales 15,000units
There were no opening stocks at the beginning of the period.
Actual costs incurred in the period were all as budgeted however actual sales and production
levels were 16,000 units 18,000 units respectively.
Required:
a) Prepare a trading and profit and loss account for the period using:
(i) Marginal costing;
(ii) Absorption costing. (5 marks)
b) Reconcile the difference in profits in (a). (2 marks)
c) Explain how and why profit reacts in response to fluctuations in stock levels under
each costing method. In particular, describe the effect on the profit with increasing
and decreasing stock levels. (3 marks)
(Total 10 marks)
Illustration # 3.
A company produces a single product with the following unit price and costs:
Selling price £12

Direct materials £3
Direct wages £1
Variable production overheads £3
Fixed production overheads £2
The fixed overheads were absorbed assuming that 10,000 units are produced each month:
During July 10,000 units were produced and sold. The opening stock in July was 1,000 units
the fixed production overheads incurred during July were £21,000.
a) Prepare a profit statement showing the profit for July using.

(i) Absorption costing principles and
(ii) Marginal costing principles (5 marks)
b) During August the production was 10,000 units but sales were only 8,000 units. Fixed
production overheads increased during august was £19,000. Prepare a profit statement
showing the profit for August using
(i) Absorption costing principles, and
(ii) Marginal costing principles (5 marks)
c) Reconcile the difference in profit between the two methods in August (5 marks)
(Total 15 marks)

Illustration # 4.
A company sells a single product at a price of &14 per unit. Variance manufacturing costs of
the product are £6.40 per unit. Fixed manufacturing overheads, which are absorbed into the
cost of production at a unit rate (based on normal activity of 20,000 units per period), are
£92,000 per period. Any over or under absorbed fixed manufacturing overhead balances are
transferred to the profit and loss account at the end of each period, in order to establish the
manufacturing profit. Sales and production (in units) for two periods are as follows:
Period 1 Period 2
Sales 15,000 22,000
Production 18,000 21,000
The manufacturing profit in period 1 was reported as £35,800
Required:
a) Prepare a trading statement to identify the manufacturing profit for period 2 using
the existing absorption costing method. (7 marks)
Determine the manufacturing profit that would be reported in period 2 if marginal
costing was used. (4 marks)
Explain, with supporting calculation
(i) The reason for the change in manufacturing profit between periods 1&2
where absorption costing is used in each period; (5 marks)
Why the manufacturing profit in (a) and (b) differs.
(Total 20 marks)
Illustration # 5. Surat
Surat is a small business which has the following budgeted marginal costing profit and loss
account for the month ended 31 December 2001
£’000 £’000
Sales 48
Cost of Sales:
Opening stock 3
Production costs 36
Closing stock (7)
(32)
Other variable costs: 16

Selling (3.2)
Contribution 12.8

Fixed costs:
Production overheads (4)
Administration (3.6)
Selling (1.2)
Net profit (4.0)
The standard cost per unit is:

Direct materials (1kg) 8
Direct labour (3 hours) 9
Variable overheads (3 hours) 3
20
Budgeted selling price per unit 30
The normal level of activity is 2,000 units per month. Fixed production cost and budgeted at
£4,000 per month and absorbed on the normal level of activity of units product.
Required:
a) Prepare a budgeted profit and loss account under absorption costing for the month
ended 31 December 2001. (6 marks)
b) Reconcile the profits under these two methods and explain why a business may prefer
to use marginal costing rather than absorption costing. (4 marks)
(Total 10 marks)
Illustration # 6. Oathall Limited

Oathall Limited, which manufacturer is a single product, is considering whether to use
marginal or absorption coasting to report its budgeted profit in its management accounts:
The following information is available:
£/ Unit
Direct materials 4
Direct labour 15
19
Selling price 50
Fixed production overheads are budgeted to be £300,000 per month and are absorbed on an
activity level of 100,000 units per month.
For the month in question, sales are expected to be 100,000 units although production units
will be 120,000 units.
Fixed selling costs of £150,000 per month will need to be included in the budget as will the
variable selling costs of £2 per unit.
There are no opening stocks.

Required:
a) Prepare the budgeted profit and loss account for a month for Oathall Limited using
absorption costing. Clearly show the valuation of any stock figures. (6 marks)
b) Prepare the budgeted profit and loss account for a month for Oathall Limited using
marginal costing. Clearly show the valuation of any stock figures. (4 marks)
(Total 10 marks)
Illustration # 7. Bailey Plc.

Bailey plc commenced business on 1 March making one product only, the standard cost of
which is as follows:
£
Direct labour 5
Direct material 8
Variable production overhead 2
Fixed production cost 5
Standard production cost. £20
The fixed production overhead figure has been calculated on the basic of budgeted normal
output of 36,000 units per annum. The fixed production overhead incurred in March and
April was £15,000 each month:
Selling, Distribution and administration expenses are:
Fixed £10,000 per month

Variable 15% of the sales value
The selling price per unit is £35 and the number of units production and sold were:
March (Units) April(Units)

Production 2,000 3,200
Sales 1,500 3,000
You are required to:
a) Prepare profit statements for each of the months of March and April using;
(i) Absorption and
(ii) Marginal (12 marks)
b) Present a reconciliation of the profit or loss figures given your answers to (a).
(3 marks)
(Total 15 marks)

Illustration # 8. Buhner
Buhner Limited makes and sells a single product called the Royal.
The cost card for one unit of Royal is shown below.
Direct materials £3
Direct labour £6
Variable production overhead £2
Fixed production overhead £4
Variable selling cost £5
The Sales price of one unit of Royal is £21
Budgeted fixed overheads are based on budgeted production of 5,000 units.
Stock of finished goods at the start of the period was 1,000 units. This had risen to 4,000 units
by the end of the period.
During the period 3,000 units were sold and actual fixed production overheads were £25,000.
Required:
a) Prepare profit statements for the period using:

(i) Marginal coasting (4 marks)
(ii) Absorption coasting. (4 marks)
b) Prepare a statement reconciling the two profits (2 marks)
(Total 10 marks)

Solutions
Prepared BY : Noor Alam (MC16-103), 3rd Semester
Submitted To : Prof. Dr. Hafiz Zafar Ahmad
Hailey College of Commerce, University of The Punjab

Illustration # 1. Solution:
(a) (i). Rayners Plc.

Profit and Loss Statement (Marginal Costing)
1 2 3
Cal. Val. (£) Cal. Val. (£) Cal. Val. (£)
Opening Stock --- --- 10x5 50 10x5 50
Add: Product Cost
Variable FOH Cost 100x5 500 110x5 550 90x5 450
Cost of Goods To Be Sold 500 600 500
Less: Closing Stock 10x5 (50) 10x5 (50) 5x5 (25)
Cost of Goods Sold 450 550 475
Sales 90x12 1080 110x12 1320 95x12 1140
Gross Contribution 630 770 665
Less: Variable Non Production Cost --- --- ---
Contribution 630 770 665
Less: Fixed Cost:
Fixed FOH (Actual) (270) (270) (270)
Fixed Admin Expenses (20) (20) (20)
Net Profit £ 340 £ 480 £ 375
(a) (ii). Rayners Plc.

Profit and Loss Statement (Absorption Costing)
1 2 3
Cal. Val. (£) Cal. Val. (£) Cal. Val. (£)
Opening Stock --- --- 10x8 80 10x8 80
Add: Product Cost
Variable FOH Cost 100x5 500 110x5 550 90x5 450
Fixed FOH Cost (Absorbed) 100x3 300 110x3 330 90x3 270

Cost Of Goods To Be Sold 800 960 800

Less: Closing Stock 10x8 (80) 10x8 (80) 5x8 (40)
Cost of Goods Sold (At Normal) 720 880 760
Under/Over Absorbed (Working-1) Over (30) Over (60) 0
Cost of Goods Sold (At Actual) 690 820 760
Sales 90x12 1080 110x12 1320 95x12 1140
Gross Profit 390 500 380
Less: Operating Expenses
Administration Cost (20) (20) (20)
Net Profit £ 370 £ 480 £ 360
(Working-1):
1 2 3
Absorbed FOH Cost 300 330 270
Actual FOH Cost 270 270 270
Difference £ 30 £ 60 ---
(b). Elaboration:
The profit under both techniques is disagree, because of Fixed FOH Cost. In Absorption
costing we take it as product cost so
 It becomes the part of per unit cost
 Use in stock valuation and
 Charge in the time period in which sale of production occurs
The overall impact of these things increase the profit in Absorption costing while in Marginal
costing we simply take Fixed FOH Cost as Period Cost and charge it in the period it occurs.

(a) (i).
Calculations Values. (£)

Opening Stock --- ---
Add: Product Cost
Variable FOH Cost 18,000x6.7 120,600
Cost of Goods To Be Sold 120,600
Less: Closing Stock 2,000x6.7 (13,400)
Cost of Goods Sold 107,200
Sales 16,000x15 240,000
Gross Contribution 132,800
Less: Variable Non Production Cost 16,000x1.4 (22,400)
Contribution 110,400
Less: Fixed Cost
Fixed FOH (Actual) (48,000)
Fixed Selling Cost (18,000)
Net Profit £ 44,400
(a)(ii).
Calculations Values
Add: Product Cost
Variable FOH Cost 18,000x6.7 120,600
Fixed FOH Cost (Absorbed) 18,000x2.4 43,200
Less: Closing Stock 2,000x9.1 (18,200)
Cost of Goods Sold (At Normal) 145,600

Under/Over Absorbed (Working-1) Under 4,800

Cost of Goods Sold (At Actual) 150,400
Sales 16,000x15 240,000
Gross Profit 89,600
Variable Selling Cost 16,000x1.4 (22,400)
(Working-1):
Absorbed FOH Cost £ 43,200

Actual FOH Cost £ 48,000
Difference £ 4,800
(b). Reconciliation:
Profit Reconciliation: (Difference in Profit due to Stock Valuation)
Absorption Costing £ 49,200

Marginal Costing £ 44,400
Difference £ 4,800
Stock Reconciliation: (Difference in Stock due to Fixed FOH)
Opening Stock ---

Closing Stock 2,000 Units
Difference 2,000
Absorption Rate x2.4
£ 4,800

(c). Elaboration:
Difference in Profit occurred due to Stock Valuation and difference in Stock occurred due to
Fixed FOH.
o In Marginal Costing the profit will be higher than that under the Absorption Costing
because sales exceed production (opening stock is more than closing stock). And,
o In Absorption Costing the profit will be higher than that under the Marginal Costing
because production exceeds sales (closing stock is more than opening stock).
(a) & (b) (i).

July August
Cal. Val. (£) Cal. Val. (£)
Opening Stock 1,000x9 9,000 1,000x9 9,000
Add: Product Cost
Variable FOH Cost 10,000x7 70,000 10,000x7 70,000
Fixed FOH Cost (Absorbed) 10,000x2 20,000 10,000x2 20,000
Cost of goods to be sold 99,000 99,000
Less: Closing Stock 1,000x9 (9,000) 3,000x9 (27,000)
Cost of goods to be sold (At Normal) 90,000 72,000
Under/Over Absorbed (Working-1) Under 1,000 Over (1,000)
Cost of goods sold (At Actual) 91,000 71,000
Sales 10,000x12 120,000 8,000x12 96,000
Net Profit £ 29,000 £ 25,000
(Working-1):
July August
Absorbed FOH Cost 20,000 20,000
Actual FOH Cost 21,000 19,000

Difference £ 1,000 £ 1,000
(a) & (b) (ii).

July August
Opening Stock 1,000x7 7,000 1,000x7 7,000
Add: Product Cost
Cost of Goods To Be Sold 77,000 77,000
Cost of Goods Sold 70,000 56,000
Sales 10,000x12 120,000 8,000x12 96,000
Gross Contribution 50,000 40,000
Less: Variable Non Production Cost --- ---
Contribution 50,000 40,000
Less: Fixed Cost:
Fixed FOH (Actual) (21,000) (19,000)
£ 29,00~
14 ~0
(c). Reconciliation:
July August
Absorption Costing 29,000 25,000
Marginal Costing 29,000 21,000
Difference 0 £ 4,000

July August
Opening Stock 1,000 Units 1,000 Units
Closing Stock 1,000 Units 3,000 Units
Difference 0 2,000
Absorption Rate x2 x2
0 £ 4,000
(a).
Period 1 Period 2
Opening Stock --- --- 3,000x11 33,000
Add: Product Cost
Variable FOH Cost 18,000x6.4 115,200 21,000x6.4 134,400
Fixed FOH Cost (Absorbed) 18,000x4.6 82,800 21,000x4.6 96,600
Cost of Goods Sold (At Normal) 165,000 242,000
Cost of Goods Sold (At Actual) 174,200 237,400
Sales 15,000x14 210,000 22,000x14 308,000
Net Profit £ 35,800 £ 70,600

(Working-1):
Period 1 Period 2
Difference £ 9,200 £ 4,600
(b).
Period 1 Period 2
Opening Stock --- --- 3,000x6.4 19,200
Add: Product Cost
Variable FOH Cost 18,000x6.4 115,200 21,000x6.4 134,400
Less: Closing Stock 3000x6.4 19,200 2,000x6.4 12,800
Sales 15,000x14 210,000 22,000x14 308,000
Less: Variable Non Production Cost --- --- --- ---
Less: Fixed Cost:
Fixed FOH (Actual) (92,000) (92,000)
Net Profit 22,000 75,200
(c). Elaboration:
Period 1 Period 2
Absorption Costing 35,800 70,600
Marginal Costing 22,000 75,200
Difference £ 13,800 £ 4,600

Period 1 Period 2
Opening Stock --- 3,000 Units
Closing Stock 3,000 Units 2,000 Units
Difference 3,000 Units 1,000 Units
Absorption Rate x4.6 x4.6
£ 13,800 £ 4,600
(i) As, the closing stock of Period 1 became the part of opening stock of Period
2 Since, the change in manufacturing profit of Period 1 and 2 occurred where
absorption costing is used.
(ii) Difference in Manufacturing Profit in (a) and (b) occurred due to Stock
Valuation and difference in Stock occurred due to Fixed FOH. In Absorption
costing we take Fixed FOH as product cost so,
 It becomes the part of per unit cost
 Use in stock valuation and
 Charge in the time period in which sale of production occurs
The overall impact of these things increase the manufacturing profit in
Absorption costing while in Marginal costing we simply take Fixed FOH Cost as
Period Cost and charge it in the period it occurs so it decreases the manufacturing
profit.
(a). Surat
For the year ended Dec 31, 2001.
Calculations Values (£)

Opening Stock 150x22 3,300
Add: Product Cost
Variable FOH Cost 1,800x20 36,000
Fixed FOH Cost (Absorbed) 1800x2 3,600


Less: Closing Stock 350x22 7,700
Cost of Goods Sold (At Normal) 35,200
Under/Over Absorbed (Working-1) Under 400
Cost of Goods Sold (At Actual) 35,600
Sales 1,600x30 48,000
Gross Profit 12,400
Variable Selling Cost (3,200)
Fixed Administration Cost (3,600)
Net Profit £ 4,400
Dec 31, 2001

Absorption Costing 4,400
Marginal Costing 4,000
Difference £ 400
Dec 31, 2001

Opening Stock 150
Closing Stock 350
Difference 200 Units
Absorption Rate x2
£ 400
Marginal costing helps in decision making process when two potential investments
exist, but there are only enough available enough funds for one. By analyzing the associated
costs and benefits, it can be determined if one option will result in higher profits than another.

(a). Oathall Limited


Add: Product Cost
Variable FOH Cost 120,000x19 2,280,000
Fixed FOH Cost (Absorbed) 120,000x3 360,000
Cost of goods to be sold 2,640,000
Less: Closing Stock 20,000x22 (440,000)
Cost of goods to be sold (At Normal) 2,200,000
Under/Over Absorbed (Working-1) Over (60,000)
Cost of goods sold (At Actual) 2,140,000
Sales 100,000x50 5,000,000
Gross Profit 2,860,000
Variable Selling Cost 100,000x2 (200,000)
Net Profit £ 2,510,000
(Working-1):
Absorbed FOH Cost 360,000

Actual FOH Cost 300,000
Difference £ 60,000

(b).

Add: Product Cost
Variable FOH Cost 120,000x19 2,280,000
Cost of Goods To Be Sold 2,280,000
Less: Closing Stock 20,000x19 (380,000)
Cost of Goods Sold 1,900,000
Sales 100,000x50 5,000,000
Gross Contribution 3,100,000
Less: Variable Non Production Cost (200,000)
Contribution 2,900,000
Less: Fixed Cost
Fixed FOH (Actual) (300,000)
Net Profit £ 2,450,000
(a) (i). Bailey Plc.

March April
Opening Stock --- --- 500x20 10,000
Add: Product Cost
Fixed FOH Cost (Absorbed) 2,000x5 10,000 3,200x5 16,000
Cost of goods to be sold 40,000 74,000
Less: Closing Stock 500x20 (10,000) 700x20 (14,000)
Cost of goods to be sold (At Normal) 30,000 60,000


Cost of goods sold (At Actual) 35,000 59,000
Sales 1,500x35 52,500 3,000x35 105,000
Gross Profit 17,500 46,000
(Selling, Distribution, Administration)
Fixed (10,000) (10,000)
Variable (7,875) (15,750)
Net Loss £ (375) Profit £ 20,250
(Working-1):
March April
Difference £ 5,000 £ 1,000
(a) (ii). Bailey Plc.

March April
Opening Stock --- --- 500x15 7,500
Add: Product Cost
Less: Closing Stock 500x15 (7,500) 700x15 (10,500)
Sales 1,500x35 52,500 3,000x35 105,000
Less: Variable Non Production Cost (7,875) (15,750)
Less: Fixed Cost:
Fixed FOH (Actual) (15,000) (15,000)
Fixed Non Productive Cost (10,000) (10,000)

Net Loss £ (2,875) Profit £ 19,250

March April
Absorption Costing (375) 20,250
Marginal Costing (2,875) 19,250
Difference £ 2,500 £ 1,000
March April
Opening Stock --- 500 Units
Closing Stock 500 Units 700 Units
Difference 500 Units 200 Units
Absorption Rate x5 x5
£ 2,500 £ 1,000
(a) (i).

Opening Stock 1,000x11 11,000
Add: Product Cost


Less: Closing Stock 4,000x11 44,000
Cost of Goods Sold 33,000
Sales 3,000x21 63,000
Gross Contribution 30,000
Less: Variable Non Production Cost 3,000x5 (15,000)
Contribution 15,000
Less: Fixed Cost:
Fixed FOH (Actual) 25,000
Net Loss £ (10,000)
(a)(ii). Bailey Plc.


Opening Stock 1,000x15 15,000
Add: Product Cost
Fixed FOH Cost (Absorbed) 6,000x4 24,000
Cost of goods to be sold 105,000
Less: Closing Stock 4,000x15 60,000
Cost of goods to be sold (At Normal) 45,000
Under/Over Absorbed (Working-1) Under 1,000
Cost of goods sold (At Actual) 46,000
Sales 3,000x21 63,000
Gross Profit 17,000
Variable Selling Cost 3,000x5 (15,000)
Net Profit £ 2,000
(Working-1):

Absorbed FOH Cost 24,000

Actual FOH Cost 25,000
Difference £ 1,000
Absorption Costing 2,000

Marginal Costing (10,000)
Difference £ 12,000
Opening Stock 1,000

Closing Stock 4,000
Difference 3,000
Absorption Rate x4
£ 12,000
Note:
1) If production exceeds sales (closing stock is more than opening stock),

the profit under Absorption Costing will be higher than that under the
Marginal Costing.
2) If sales exceeds production (opening stock is more than closing stock),

the profit under Marginal Costing will be higher than that under the
Absorption Costing.
3) If production and sales are same (Closing stock and opening stock are
equal), the profit under both two costing techniques will same.

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Prepared BY : Noor Alam (MC16-103), 3rd Semester

Submitted To : Prof. Dr. Hafiz Zafar Ahmad

Hailey College of Commerce, University of The Punjab

Illustration # 1. Rayners Plc.

The company achieved the following production and sales of blankets:

Years (1) (2) (3) (4)

The following information is also relevant:

a) Prepare a profit statement for each year using:

Direct materials £2.50 per unit

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 2

There were no opening stocks at the beginning of the period.

Selling price £12

a) Prepare a profit statement showing the profit for July using.

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 3

The manufacturing profit in period 1 was reported as £35,800

Other variable costs: 16

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 4

The standard cost per unit is:

Illustration # 6. Oathall Limited

The following information is available:

There are no opening stocks.

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 5

Illustration # 7. Bailey Plc.

Selling, Distribution and administration expenses are:

Fixed £10,000 per month

March (Units) April(Units)

You are required to:

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 6

The cost card for one unit of Royal is shown below.

Budgeted fixed overheads are based on budgeted production of 5,000 units.

a) Prepare profit statements for the period using:

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 7

Prepared BY : Noor Alam (MC16-103), 3rd Semester

Submitted To : Prof. Dr. Hafiz Zafar Ahmad

Hailey College of Commerce, University of The Punjab

(a) (i). Rayners Plc.

(a) (ii). Rayners Plc.

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 9

Cost Of Goods To Be Sold 800 960 800

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 10

Calculations Values. (£)

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 11

Under/Over Absorbed (Working-1) Under 4,800

Absorbed FOH Cost £ 43,200

Profit Reconciliation: (Difference in Profit due to Stock Valuation)

Absorption Costing £ 49,200

Stock Reconciliation: (Difference in Stock due to Fixed FOH)

Opening Stock ---

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 12

(a) & (b) (i).

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 13

Difference £ 1,000 £ 1,000

(a) & (b) (ii).

Profit Reconciliation: (Difference in Profit due to Stock Valuation)

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 14

Stock Reconciliation: (Difference in Stock due to Fixed FOH)

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 15

Profit Reconciliation: (Difference in Profit due to Stock Valuation)

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 16

Stock Reconciliation: (Difference in Stock due to Fixed FOH)

Calculations Values (£)

Submitted To: Prof. Dr. Hafiz Zafar Ahmad 17