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SingaporeAccountingQuick questions

Cost and Management Accounting

Quick questions on Marginal versus absorption costing explained: H2 Principles of Accounting

4short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is the rule linking inventory change to profit?
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The relationship depends on whether inventory rises or falls:
What is q1?
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Inventory rises by 15001\,500 units and fixed overhead is \10$ per unit. State the effect on absorption profit versus marginal profit. [2 marks]
What is q2?
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Marginal profit is \60\,000;inventoryfallsby; inventory falls by 1\,000units;fixedoverheadis units; fixed overhead is \77 per unit. Find absorption profit. [3 marks]
What is q3?
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Explain why the two methods give the same profit when production equals sales. [2 marks]

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