编制和管会计信息

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-PAGE71–©NorthernMelbourneInstituteofTAFE(NMIT)2007COMMERCEDEPARTMENTINTERNATIONALPROGRAMSDIPLOMAOFFINANCIALSERVICES(FNS50107)PREPAREANDANALYSEMANAGEMENTACCOUNTINGINFORMATION(FNSACCT613B)AnswerstoexercisesSOLUTIONSTOEXERCISES棉Unit分One–致Vari抗able衣andA助bsorp呜tion性Costi唉ng1.1忽a)Un语itco养stof狭prod租uctio晓n–A凝bsorp垦tion全转Direc敬tmat迷erial复s榜董暴$150,陕000÷封100,成000u扶nits展衣=$1.侄50/克unit忌龟Direc呀tlab咱our殃晴葡$200,瞧000÷置100,伪000u代nits渴倡=$2.删00/榴unit险描Varia拴bleo劫verhe傍ad策饮$50京,000位÷100将,000透units览虚=$0.龙50/协unit踪屑Fixed诚over廉head迅竿正$100,改000÷崇100,群000u医nits桶织=狸$1.00插/un兵it奔罩海消痕纱馋建惠昨$5.00推/un衣it桶b)Un洋itco却stof妨prod奏uctio滴n–V角ariab王le客疾Direc摊tmat唉erial衡s和拖动$150,炕000÷闸100,岭000u芽nits打捡=$1.筒50/肆unit遥办Direc机tlab历our萌给易$200,斤000÷辜100,满000u威nits终压=$2.数00/懂unit断慎Varia间bleo苗verhe秘ad障陕$50尺,000绒÷100泳,000必units制穴=赞$0.50键/un谁it蛇洒止题豆半丛波鸦店$4.00衰/un血it常c)Cl驶osing队inve岛ntory侍–Ab陪sorpt袍ion平板20,00绑0uni奏tsx免$5.00惯脂=$10甩0,000艇d)Cl标osing续inve甚ntory判–Va架riabl巾e粗葱20,00都0uni蚁tsx殊$4.00庸京=$80送,000锋_____恶_____滔_____姻_____逢_____为_____念_____廉_____堂_____壶_____茄_____肉____1.2马a)Op平ening碧inve黎ntory岭–Ab怜sorpt辽ion吸粥5,000帐unit煮sx$校2.40谊域=$12乐,000愈b)Cl抹osing朴inve题ntory殃–Ab觉sorpt膨ion锹霉30,00菌0uni括tsx摊$2.40蓝漏=$72眠,000巨c)Op出ening累inve烧ntory交–Va既riabl猫e惜哈5,000队unit推sx$姻2.00炎掠=$10期,000禾d)Cl白osing业inve豆ntory公–Va荐riabl锅e勾闪30,00孤0uni傲tsx扭$2.00怎茫=$60播,000植_____搭_____播_____见_____列_____峰_____原_____内_____赛_____随_____劣_____取_____逢_1.3脸a)In唤come剖State渣ment跪form药onth庙ended泪30凤th讲Apri台l–A普bsorp浆tion逝Costi费ng肥$弓$朴$甜Sales苗(40,曾000u亿nits距x$22嫁)脊880,0骂00碗Less摇COGS:粒O住penin问ginv阴entor嚷y朱Nil帜P叔roduc颠tion屿costs刻:速乖摆Direc皇tmat污erial康s拿(40,0尤00un同itsx伸$5)叛嘱谨200,0伴00齐掩林Direc梨tlab浇our耗(40,0弓00un掘itsx锡$4)讽160,0僚00骆财监Varia幸bleo茅verhe朱ad旬(40,0塔00un袜itsx宜$1)胖40,00音0辽差场Fixed僻over膨head捆(40,0额00un售itsx致$2)固80,00愿0挎480,0远00点480,0击00逝L息essc偶losin难ginv省entor掌y宾Nil针480,0抄00小Gross膜Prof狼it秧400,0校00凡Less凑other修expe箱nses:询F挽ixed畅selli六ng&悠admin易istra纪tion墨150,0谦00漠V胡ariab仙lese尽lling徐&ad瓜minis兴trati乓on(4母0,000赞unit求sx$倍3)表120,0端00愚270,0惜00并NetP解rofit匠130,0翅00走Incom铲esta穿temen陆tfor举mont报hend搁ed31饿st陶May贿–Abs诉orpti贱onco休sting国$租$录$粗Sales惨(40,略000u更nits阶x$22颂)务880,0召00朝Less即COGS:饺O况penin澡ginv片entor借y搜Nil油P塔roduc糠tion秒costs奥:决燕化Direc龟tmat奴erial亩s乞(45,0哭00un唱itsx道$5)饰耍轮225,0策00筹矿咽Direc蜘tlab需our式(45,0竹00un骤itsx叮$4)饭180,0拔00旁煮性Varia欣bleo较verhe超ad非(45,0之00un隔itsx垂$1)艘45,00叫0略烛结Fixed棒over被head互(45,0义00un本itsx临$2)疑90,00合0登540,0较00帆540,0述00攀L老essv房olume教vari宁ance趁10,00瞒0索530,0观00稻L湾essc灌losin跑ginv仰entor束y(5,巧000u队nits辩x$12四)绝60,00答0驻470,0拉00仓Gross控Prof间it吴410,0阿00班Less棵other袜expe晓nses:白F芬ixed党selli份ng&住admin秋istra驻tion溪150,0久00愈V续ariab敲lese季lling龄&ad落minis丈trati泻on(4猜0,000骆unit餐sx$耽3)速120,0美00吼270,0辜00玻NetP百rofit递140,0趟00丹Incom求esta聋temen享tfor蒜mont嗓hend府ed30劲tth幸June协–Abs奸orpti截onco强sting养$啊$蜻$于Sales嘴(38,捆000u爱nits怜x$22陈)援836,0好00蕉Less淋COGS:版O姜penin斤ginv冻entor娇y(5,睬000u肾nits擦x$12暮)康60,00芦0哈P障roduc碧tion桑costs无:依咏团Direc紫tmat耐erial摧s终(35,0椒00un武itsx兵$5)匀镜督175,0锅00造察女Direc延tlab爷our莲(35,0径00un姑itsx罢$4)滩140,0延00旋辛忙Varia侧bleo刚verhe扬ad代(35,0怎00un祥itsx偿$1)糕35,00章0张川恰Fixed逗over桌head秤(35,0重00un步itsx透$2)盾70,00偿0哲420,0队00商480,0与00舅P洒lusv订olume张vari灵ance呆10,00狼0把490,0豆00次L经essc朝losin表ginv塔entor末y(2,壶000u邀nits楼x$12晕)虏24,00录0致466,0丙00枕Gross塔Prof扬it宋370,0袖00称Less青other烧expe泪nses:瑞F结ixed春selli贩ng&该admin干istra言tion虏150,0轮00店V航ariab鸽lese炒lling疏&ad艰minis请trati疾on(3持8,000泊unit环sx$肾3)贫114,0株00啄264,0花00搭NetP馒rofit毅106,0诱00吗b)In斥come事State断ment涉form挖onth感ended驻30灵th舞Apri谷l–V照ariab两leCo拳sting题$羡$热$郑Sales瓶(40,热000u辅nits吩x$22沙)坟880,0锣00露Less世Varia焰bleC桃OGS:难O朽penin探ginv忙entor隐y两Nil菠V均ariab萌lepr稳oduct丈ionc垫osts:陆最叙Direc悦tmat设erial借s望(40,0养00un放itsx采$5)守200,0考00施垫惠Direc四tlab漫our饼(40,0耗00un片itsx待$4)临160,0贫00脉馅睬Varia病bleo县verhe疯ad巨(40,0桌00un涉itsx猾$1)稿40,00千0淋400,0茶00限400,0货00乡Less胃closi展ngin某vento辛ry正Nil讲400,0修00露Gross草Marg配in录480,0咬00划Less悉other杜vari亦able浪expen烛ses:茅V芒ariab疑lese伏lling叛&ad另minis盛trati腹on(4浩0,000驶unit传sx$你3)团120,0匙00碧NetC属ontri孕butio绩nMar占gin茫360,0甚00应Less闲fixed按expe淡nses:增F苏ixed枣overh脉ead尊80,00佩0遇F缘ixed肚selli皮ng&唤admin象istra猜tion葬150,0棒00宫230,0端00伶NetP丧rofit纠130,0研00类1.3b令)con非tinue敬d们Incom改eSta编temen麦tfor枝mont逃hend渔ed31利st峡May绝–Var惰iable蚁Cost都ing词$板$奇$掘Sales饮(40,拘000u林nits宣x$22遥)唯880,0哀00典Less命Varia侄bleC吗OGS:放O包penin棵ginv耻entor塘y钱Nil刊V押ariab嘉lepr锋oduct切ionc务osts:番污沾Direc誓tmat弯erial厌s舅(45,0与00un技itsx仰$5)游225,0丑00紧榜茫Direc法tlab段our刻(45,0刷00un虚itsx绘$4)归180,0话00阶狡幻Varia伤bleo盈verhe艘ad坊(45,0辩00un恒itsx陈$1)军45,00龟0散450,0骑00养450,0记00峰Less聪closi疫ngin燕vento贤ry(5爷,000抚x$10拨)丢50,00攀0奏400,0关00慈Gross远Marg足in梨480,0读00消Less婚other木vari瑞able增expen珍ses:侦V见ariab卸lese迈lling萄&ad址minis把trati秘on(4旦0,000斩unit虚sx$门3)芦120,0拒00盈NetC铅ontri指butio议nMar打gin畅360,0世00揪Less宏fixed输expe门nses:垃F虾ixed钳overh拦ead但80,00羡0城F臭ixed涉selli传ng&绒admin载istra促tion所150,0林00厚230,0辜00撞NetP反rofit滋130,0扶00但Incom盲eSta非temen应tfor呆mont往hend犹ed30肯th洲June辫–Va射riabl侍eCos紧ting授$春$烦$社Sales黄(38,临000u呈nits盾x$22披)渣836,0三00倘Less沈Varia纳bleC心OGS:怜O右penin浮ginv铺entor恰y(5,芦000u纹nits垂x$10商)丈50,00钢0蝇V劈ariab韵lepr忧oduct冲ionc岛osts:嚷道朵Direc剖tmat精erial申s锡(35,0友00un也itsx拦$5)传175,0位00绵从协Direc泰tlab御our袋(35,0痕00un印itsx斤$4)屯140,0屑00潮侮窝Varia杨bleo帖verhe友ad巨(35,0单00un闸itsx灾$1)邀35,00嘉0烤350,0侧00嫁400,0挖00较Less歌closi忽ngin舞vento勉ry(2坏,000蹈x$10和)歇20,00蜘0学380,0芳00丽Gross跑Marg呀in泻456,0约00痛Less乒other柴vari鹅able租expen谨ses:脚V死ariab责lese放lling蛋&ad栗minis墙trati场on(3禁8,000咽unit商sx$勿3)逃114,0梁00离NetC挤ontri疼butio让nMar仰gin航342,0酿00唉Less丢fixed嗓expe粗nses:削F盏ixed野overh量ead疾80,00冈0洁F拾ixed搂selli华ng&伐admin找istra纵tion掠150,0紫00台230,0林00务NetP粪rofit左112,0议00寄_____由_____批_____弹_____扬_____雾_____绵_____炸_____倒_____伏_____极_____辈_____柿_1.4尝a)In劈come尖state络ment吓forY已ear1劫–Ab膝sorpt话ionc阁ostin倡g拜$袭$邮$戏Sales来(55,蝶000u岭nits蹄x$30喊)墓1,650驳,000每Less招COGS:逗O饶penin痛ginv绣entor凯y(10汽,000开units级x$1苹5)兔150,0厕00桥P瞎roduc润tion必costs朗:妙浊父Direc葱tmat嘉erial脉s旺(60,0迎00un劝itsx娱$4)抽上嘱240,0蹄00要删母Direc暮tlab搏our残(60,0道00un驴itsx骂$6)冶360,0居00碑百勤Varia昆bleo粱verhe绒ad营(60,0浸00un工itsx唱$4)目240,0闸00堂阴支Fixed领over辛head哑(60,0炊00un忌itsx积$1)胶60,00举0趴900,0选00滋1,050神,000挑L理essv免olume冒vari尽ance斑10,00昌0炎1,040蹄,000渡L茫essc佛losin拣ginv些entor蚕y(15孙,000室units厚x$1浙5)诵225,0愤00忘815,0绍00伪Gross扮Prof造it智835,0马00金Less酬other狂expe习nses:踏V之ariab念lese炸lling蚀(55,车000x速$1)迹55,00盒0抖V老ariab慌lead讨minis丙trati来on(6垦0,000息x$2寄)气120,0图00绳F沟ixed患selli剖ng窄25,00论0瞎F踢ixed松admin序istra歪tion厨15,00压0瞒215,0电00勾NetP行rofit竭620,0脾00却Incom伪eSta钥temen奸tfor苦Year吊2–禽Absor霸ption时Cost伤ing吹$顺$民$曲Sales侍(55,康000u税nits喇x$30担)闯1,650尺,000践Less控COGS:姥O斜penin松ginv窑entor淋y(15置,000粗units馋x$1嫌5)朋225,0能00乓P维roduc牲tion跌costs统:孕没尿Direc棕tmat察erial丝s柏(50,0槽00un秒itsx狐$4)洁突责200,0快00劫乓岔Direc先tlab志our屈(50,0灭00un卖itsx箱$6)骨300,0层00籍屠鸽Varia释bleo副verhe抚ad犬(50,0扯00un餐itsx拖$4)盲200,0母00违闷悲Fixed勉over肿head罩(50,0赔00un吹itsx钥$1)还50,00驻0李750,0茫00凉975,0良00停L视essc业losin筒ginv贱entor亭y(10仅,000筝units喂x$1近5)衰150,0锅00胳825,0重00泛Gross北Prof贱it敢825,0穴00验Less奏other烧expe辞nses:柿V葡ariab钻lese贷lling负(55,速000x有$1)怎55,00和0捐V聚ariab蚊lead藏minis放trati杂on(5订0,000易x$2厚)版100,0驶00弹F塌ixed炊selli耕ng享25,00负0沸F虾ixed轰admin飘istra畅tion道15,00翻0掉195,0巩00码NetP柄rofit弄630,0糠00角1.4c瞎ontin景ued棚b)In群come注State笑ment哄forY壳ear1恨–Va拖riabl翅eCos冲ting尿$黎$齿$验Sales奉(55,都000u达nits杂x$30表)很1,650陆,000书Less赤Varia纵bleC谢OGS:无O胞penin肃ginv找entor拘y(10诚,000鹿units猛x$1发4)勾140,0么00估V炸ariab做lepr氏oduct却ionc购osts:四扰性Direc压tmat制erial锻s申(60,0鸭00un候itsx掩$4)烦240,0理00提散包Direc席tlab裙our管(60,0假00un醉itsx乞$6)攀360,0袖00裁动阿Varia择bleo荒verhe置ad斯(60,0箱00un佛itsx轮$4)磁240,0吨00兄840,0撕00慎980,0递00决Less蒙closi添ngin厌vento鸽ry(1跌5,000火x$1旅4)醉210,0质00柏770,0辱00短Gross搭Marg什in何880,0范00络Less棉other筹vari箱able财expen例ses:伟V做ariab柴lese暗lling偿(55,堡000u吧nits缎x$1)丝55,00菜0吊V逐ariab达lead想minis翠trati朽on(6课0,000纳x$2讨)杀120,0僚00腾175,0问00宵NetC暮ontri糊butio导nMar声gin港705,0埋00种Less蓬fixed刃expe著nses:专F现ixed哄overh槽ead格50,00蹈0或F源ixed遇selli宴ng栋25,00端0矛F独ixed抹admin级istra至tion族15,00刮0变90,00蓝0咏NetP袍rofit阁615,0逐00舒Incom表eSta爽temen财tfor茅year方2–这Varia稿bleC惧ostin凑g缝$掉$认$名Sales巷(55,失000u线nits蓄x$30格)览1,650刘,000统Less钳Varia奴bleC误OGS:码O崖penin蛮ginv粘entor快y(15眉,000判units供x$1役4)笼210,0予00辽V灶ariab务lepr亏oduct弃ionc抽osts:技唉誉Direc归tmat泉erial盒s小(50,0隙00un撇itsx气$4)五200,0糊00名绸大Direc膝tlab登our剩(50,0斧00un开itsx套$6)棍300,0忌00司吐差Varia犁bleo醒verhe叮ad韵(50,0平00un某itsx锅$4)腔200,0易00总700,0秤00宰910,0家00便Less教closi蒙ngin痒vento拴ry(1剖0,000围x$1任4)崭140,0册00礼770,0柔00慎Gross旧Marg泳in肃880,0忌00韵Less基other腥vari敲able嚼expen悠ses:饱V此ariab矩lese压lling解(55,绑000u仁nits蛛x$1)饼55,00求0扮V没ariab抖lead丹minis幕trati杀on(5灰0,000楚x$2疑)经100,0降00袭155,0娃00炒NetC订ontri蹦butio嚼nMar气gin洪725,0韵00些Less眨fixed搁expe猎nses:潮F多ixed炕overh裙ead万50,00险0烈F拘ixed拔selli踪ng赤25,00品0联F课ixed绞admin而istra越tion弱15,00旁0树90,00你0刺NetP足rofit粮635,0疫00禽_____迷_____需_____脚_____怠_____晶_____假_____赛_____炮_____货_____嚷_____绸__1.5枕Recon钱cilia梯tion脊ofpr确ofits团–Ap捕ril逆截Profi先t–A虫bsorp欠tion汤右妥柳私双果$130,恳000决墙Addf估ixed霞overh推eadc引ompon绣ento鬼fope晓ning紫stock扯齐狮存哗-捉泽Less淡fixed派over碌head佣compo酷nent断ofcl辅osing轻stoc料k呼烤疾房(香-答)免彼Profi诉t–V鹰ariab惰le口群刷缺座奏刺蠢$130,乞000奖Recon猎cilia怠tion侦ofpr酱ofits忠–Ma妇y尼益Profi豪t–A潮bsorp麻tion洁识封剩课游会$140,皂000滩袋Addf览ixed者overh伞eadc海ompon阀ento凉fope廊ning警stock愁庆淡栽但衡伞痛提逃港渔户推宇件$140,默000章陪Less孙fixed团over悲head谱compo补nent含ofcl涛osing劝stoc督k岛凭亚艘淋锐(5,00隐0uni脆tsx恭$2)慰卸顺闭拳徒$10椅,000文姿Profi原t–V海ariab制le咐碰梨齿磨双姐村$130,为000撤Recon将cilia膝tion善ofpr民ofits葬–Ju名ne控坦Profi书t–A哀bsorp深tion既戏述龟抱污扣$106,岛000衡础Addf镰ixed每overh刷eadc督ompon稼ento疏fope兆ning猎stock蚀幻址丝家爸(5,00伴0uni辽tsx割$2)湾角础魂称拢$10贸,000么跃率盯民葵卫芬谦疑度$116,幅000喷帮白孝Less索fixed严over梁head沾compo誉nent启ofcl痕osing寻stoc酬k摄旧娇担卷沾(2,00剩0uni险tsx甚$2)温歪鞭犹醋经$谊4,000性与Profi乏t–V邮ariab鲜le慢陶彩肚匠恼推监$112,尘000鞭_____任_____沫_____血_____充_____例_____身_____贫_____起_____穴_____记__1.6柏Recon化cilia类tion讨ofpr弟ofits防–Ye忽ar1悬须Profi馆t–A话bsorp秋tion规丛进鸽妨肉宝$620,赏000闻讽Addf磨ixed列overh友eadc尖ompon孤ento壁fope厕ning鸽stock月蹈把拔摸方(10,0旷00un非itsx宵$1)戏加名况琴青$10值,000冠绿骆岁浅趁柄滔经绿罪$630,增000宋帖命Less铸fixed佣over唇head乱compo雄nent像ofcl怕osing盏stoc挎k丙混垦冠凭回(15,0导00un页itsx俯$1)僵弊硬底燕榴$15倾,000菌四Profi驴t–V适ariab映le龟督铺置蜻或森正$615,灾000矛Recon截cilia馋tion常ofpr谱ofits堂–Ye次ar2脑塞Profi秧t–A刑bsorp响tion锹喂剖帜川喊宣$630,忘000辅只Addf虾ixed政overh妻eadc挪ompon公ento争fope势ning久stock置匠艇沟拿沉(15,0万00un刃itsx治$1)请稳坦鸟熔谈$15楼,000浙爬敲腔反鉴栋泻罩昆裂$645,播000寸医绑Less苹fixed霞over迷head久compo妹nent砍ofcl拉osing秋stoc访k酸椅劳眠另柔(10,0侵00un反itsx漏$1)搭堵新氧稍纤$10垮,000河被Profi姑t–V平ariab隐le晕通发住用望忠里$635,通000帮_____允_____帐_____燕_____原_____猎_____信_____蜜_____霜_____猴_____煎_____1.7诞a)In吩come停state亡ment往forY会ear1奥–Ab铜sorpt称ionc吼ostin馒g毕$奏$着$棕Sales周(2,1乓00un惑itsx睁$1,0俭00)标2,100拌,000钉Less路COGS:葵O绒penin写ginv克entor台y(40竖0uni扰tsx竟$600)嗽240,0却00饥P叨roduc敢tion花costs窜:右浪书Direc致tmat解erial抚s锐(2,20候0uni街tsx扮$200)捎泽阔440,0抵00施紫让Direc毯tlab懒our码(2,20赏0uni要tsx叠$240)求528,0卫00角滤饺Varia模bleo发verhe稼ad刘(2,20心0uni袭tsx聪$100)猛220,0廉00剖抱决Fixed抗over饲head两(2,20即0uni造tsx译$60别)呆132,0霉00痕1.320奶,000杨1,560春,000莲P退lusv衫olume凉vari次ance梅12,00阔0顺1,572镇,000且L禾essc烟losin役ginv议entor屑y(50祝0uni押tsx心$600)捎300,0移00桐1,272事,000父Gross宣Prof奥it熄828,0沾00卷Less剧other华expe欲nses:班V岂ariab奇lese续lling房&ad疤min.移(2,10愧0x$后10)护21,00类0讲F漏ixed寇selli瘦ng&格admin童.阿160,0薪00止181,0乔00酬NetP叉rofit桌647,0廉00闭Incom盗eSta拼temen割tfor秩Year狱2–支Absor截ption序Cost方ing禽$蜂$盾$浪Sales装(2,3喊00un薯itsx酱$1,0危00)唱2,300先,000配Less嘱COGS:敢O丝penin父ginv吗entor膜y(50混0uni愈tsx骗$600)铃300,0杨00蓬P谎roduc淘tion战costs证:赚舒嘴Direc同tmat乖erial奖s架(2,50陶0uni辨tsx遍$200)辞顿亏500,0降00哭激仍Direc落tlab鲜our它(2,50泽0uni学tsx考$240)惩600,0鉴00眼违肝Varia栗bleo窗verhe欺ad纵(2,50漫0uni赤tsx吃$100)巾250,0泛00上告袍Fixed达over竟head看(2,50胃0uni蔬tsx誉$60)祸150,0萍00羡1,500附,000钟1,800吧,000住L汇essv挑olume皱vari劣ance言6,000今1,794先,000菜L缸essc丧losin送ginv岛entor逢y(70称0uni小tsx号$600)搁420,0部00屡1,374劲,000注Gross碌Prof熔it传926,0勉00叹Less田other苦expe京nses:馆V扎ariab寿lese秋lling桥&ad大min.抓(2,30镇0uni政tsx闷$10)仙23,00桂0飘F能ixed龟selli饰ng&吵admin株.红160,0回00宰183,0玉00撕NetP认rofit弄743,0部00督1.7c条ontin芹ued忌b)In君come鞭State野ment巾forY畅ear1心–Va络riabl队eCos皮ting塔$冈$顿$斜Sales爆(2,1艘00un猾itsx矮$1,0讨00)陪2,100危,000爆Less敢Varia音bleC心OGS:子O倡penin贤ginv祸entor欲y(40化0uni倒tsx罚$540)咱216,0否00贫V健ariab元lepr罪oduct交ionc括osts:租柳奥Direc跌tmat捡erial之s芒(2,20隐0uni缎tsx磁$200)叛440,0逗00夜线倒Direc紧tlab坟our弓(2,20反0uni恭tsx进$240)微528,0抛00垮般畅Varia习bleo团verhe携ad立(2,20醒0uni兄tsx瓶$100)害220,0确00斜1,188哈,000恒1,404漂,000丛Less堪closi颂ngin遵vento访ry(5盛00x暖$540)凉270,0喊00广1,134概,000垫Gross剧Marg棉in和966,0壶00乱Less垮other弱vari慧able探expen晶ses:距V夺ariab漏lese终lling屈&ad债min.币(2,10召0uni泡tsx启$10)展21,00柱0佣NetC帐ontri释butio态nMar啦gin文945,0付00妹Less绳fixed第expe壳nses:姜F首ixed怜overh献ead赖144,0视00处F近ixed朝selli喇ng泄160,0倒00鼓304,0棕00吗NetP格rofit凯641,0恳00梯Incom夏eSta椅temen僻tYea泉r2–及Vari血able堂$够$妨$窃Sales诵(2,3杜00un粘itsx三$1,0拌00)搬2,300孤,000测Less恼Varia赤bleC候OGS:卧O灭penin之ginv滤entor付y(50胸0uni帐tsx壁$540)访270,0貌00绢V刻ariab午lepr赛oduct失ionc捆osts:吉止之Direc幕tmat爸erial蜜s灾(2,50雁0uni怕tsx济$200)拍500,0鉴00且键粉Direc算tlab委our踏(2,50晕0uni赌tsx暖$240)裁600,0办00姐在往Varia肥bleo颂verhe到ad当(2,50狡0uni究tsx酒$100)暮250,0惭00典1,350辰,000俗1,620姜,000谎Less早closi贿ngin改vento贡ry(7悠00x禁$540)工378,0燕00菜1,242诵,000求Gross扒Marg川in假1,058跑,000淋Less粉other股vari狭able乘expen锣ses:养V沿ariab及lese射lling庄&ad呼min.干(2,30达0uni瞧tsx炒$10)侄23,00娇0后NetC婶ontri粒butio稠nMar嫩gin盟1,035纪,000族Less校fixed依expe衫nses:垄F言ixed报overh旁ead止144,0太00摆F死ixed缓selli爱ng责160,0式00血304,0克00棕NetP圆rofit斩731,0恐00c)匹Recon眼cilia援tion胃ofpr伟ofits播–Ye怜ar1钳婶Profi党t–A渐bsorp凝tion晨钉拦锈西辨抢$647,冒000塘户Addf涛ixed勺overh弓eadc深ompon辨ento逮fope始ning袄stock甜烫者乱肯禁(400居units贴x$6沙0)飘灭其进柿判$24领,000已仓秤极蛋凭鞠专购隆切$671,研000仓餐米Less哲fixed历over轨head桐compo洒nent昆ofcl矿osing变stoc纠k序博长灿帐避(500灿units裹x$6椅0)里薄掏庭率轧$30炎,000俭雪Profi敲t–V扫ariab男le脏坡态逃乏及袜鄙$641,切000司Recon泪cilia杂tion长ofpr统ofits据–Ye李ar2爪踢Profi贵t–A蠢bsorp晶tion李铺凉既来座碧$743,倍000藏哥Addf秘ixed阔overh揉eadc膜ompon与ento昆fope侨ning映stock健且币被祸姐(500成units最x$6企0)泰消天申隙闭$30卷,000集扇丘巧舌相浸篮烦吵渡$773,乎000室碍侮Less搁fixed历over德head怖compo多nent疏ofcl稀osing旷stoc牧k印久盼毅莫慢(700渡units耐x$6矩0)跟常逐对脏督$42记,000寺小Profi矮t–V蚕ariab翻le拾蹲晋疗匹摊尸其$731,秤0001.8漫a)In招come殖State胀ment哑fort气heye童aren厨ded3碰0壁th重June泪2009踏–Abs梁orpti桶onCo端sting覆$划$会$考Sales激(130蔑,000良units梦x$1南2)附1,560指,000芬Less饺COGS:雕O较penin港ginv史entor惹y(10科,000员units焦x$8制)能80,00植0独P捕roduc脾tion疫costs衬:贫节诉Direc建tmat络erial轿s凶(125,细000u戴nits洒x$3.兴00)赶挣闭375,0摘00保宿爹Direc徒tlab语our液(125,虚000u羡nits剧x$1.澡50)义187,5谋00妻削多Varia午bleo秒verhe典ad抓(125,筹000u愁nits总x$1.削50)壁187,5乓00饥旷妨Fixed堵over使head西(125,晓000u打nits垦x$2.闸00)廉250,0最00本1,000本,000赚1,080烂,000委L抹essv孩olume您vari麻ance业10,00生0昌1,070刚,000搜L临essc泄losin宵ginv灵entor贫y(5,挽000u叼nits急x$8)改40,00耳0桥1,030购,000驰Gross态Prof晌it婶530,0蕉00闸Less冶other助expe呢nses:恩V灶ariab秤lese窗lling被&ad血min.刚(130,峰000u嫩nits系x$1)愈130,0舌00是F局ixed捷selli醒ng&青admin逗.承200,0胁00撕330,0尾00垒NetP芳rofit刑200,0吗00李b)In示come遣State袖ment陵fort负heye吗aren必ded3演0丢th豆June什2009认–Va鬼riabl缝eCos顷ting巡$出$录$鹅Sales奴(130平,000碧units第x$1抬2)辜1,560衰,000脆Less粘Varia段bleC吊OGS:谷O极penin巨ginv广entor检y(10抚,000袭units裤x$6优)腥60,00柳0凶V甜ariab英lepr务oduct蓝ionc搬osts:踏字猫Direc咸tmat从erial土s剑(125,昨000u筋nits吨x$3.鼠00)滨375,0杰00贞遇烟Direc篮tlab先our讨(125,胡000u转nits烂x$1.兰50)嗓187,5色00广折火Varia就bleo鉴verhe丢ad荐(125,吐000u廊nits蜻x$1.虹50)滤187,5疗00鼠750,0慰00膛810,0策00慕Less附closi知ngin煎vento叛ry(5恒,000锣x$6)劝30,00纪0劳780,0镇00既Gross袭Marg并in弟780,0寨00监Less农other队vari叼able内expen摸ses:攻V旬ariab满lese季lling迷&ad川min.杀(130,宜000u区nits砖x$1)受130,0敏00确NetC避ontri浙butio振nMar损gin聚650,0蚕00吵Less斗fixed乔expe编nses:独F柴ixed日overh望ead分240,0蹲00搁F密ixed喘selli瘦ng轧200,0闷00虽440,0贷00社NetP防rofit滋210,0股00c)罩Recon悠cilia暑tion熊ofpr框ofits样:拳盆Profi谁t–A敞bsorp痰tion盈傍忙穿液鞠叫$200,洞000墙她Addf驳ixed拍overh体eadc嫂ompon鹅ento突fope爽ning目stock槽金悦匠播失(10,0冤00un么itsx承$2)恋袄娘款岛互$20璃,000吼里侵座搏法材优丈命秀$220,险000吉糊营Less补fixed厉over宜head佩compo战nent投ofcl测osing隔stoc链k躲销斑妙寨士(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