In absorption costing, you would apply fixed overhead costs for your business to the cost of manufacturing products on a per-unit basis. In variable costing, the fixed overhead costs would be a lump sum (including all variable expenses such as supplies and raw materials) rather than a per-unit expense. One potential advantage of variable costing would be that when you finally sell all products in your inventory, you will have an income surplus, because you would not have previously received revenues for items that were in your inventory.
VARIABLE COSTING VERSUS ABSORPTION COSTINGAbsorption costing applies all manufacturing overhead to production costs while they flow through Work-in-Process Inventory, Finished-Goods Inventory and expenses on the income statement while Variable Costing only applies variable manufacturing overhead.Fixed manufacturing overhead is expensed immediately as it is incurred under variable costing while it is inventoried until the accounting period during which the manufactured goods are sold under absorption costing.
marginal costing considers only direct) materials,labour,expenses and variable factory overheads excluding fixed factory overheads but absorption considers (direct) materials ,labour,expenses,variable and fixed factory overheads.
Absorption costing does not understand the importance of fixed costs. In absortption costing, fixed costs are absorbed to unit, therefore it is hard to distinguish between variable and fixed costs. And also, the variability of profit will cause confusion, the reason is that the net profit varies with both sales and stock changed under absorption costing. Absorption costing does not understand the importance of fixed costs. In absortption costing, fixed costs are absorbed to unit, therefore it is hard to distinguish between variable and fixed costs. And also, the variability of profit will cause confusion, the reason is that the net profit varies with both sales and stock changed under absorption costing.
There are two methods of preparing Income Statement. They are:- 1. Absorption costing method. 2. variable Costing method.
The Absorption Cost all manufacturing costs; this includes: - direct materials (those materials that become an integral part of a finished product and can be conveniently traced into it) - direct labor (those factory labor costs that can be easily traced to individual units of product. Also called touch labor) - both variable and fixed manufacturing overhead in the cost of a unit of product. As a result, under absorption costing, fixed overhead is a product cost until sold.
The variable that represents potential difference is V, which stands for voltage.
The dependent variable is the amount of light absorbed by the pigment, as this is the outcome that is measured. The independent variable is the color of the light used (red, blue, green, yellow), as this is the factor that is being manipulated to observe its effect on light absorption.
full absorption costing
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Mass is not a variable of potential chemical energy. Potential chemical energy depends on the types and arrangement of atoms in a substance, not on the mass of the substance.
For dependent and independent variable, remember DRY MIX:D - dependent variableR - response you are recording in your notebookY - graphed on the Y-axisM - the thing manipulated by the scientistI - independent variableX - graphed on the X-axisSo for absorption of hear by color:the dependent variable is the absorption of heat: that's the response you are recording and when you graph it, this value goes on the Y-axis.the independent variable is the color: that's the thing you manipulated and when you graph it, this value goes on the X-axis.
VARIABLE COSTING VERSUS ABSORPTION COSTINGAbsorption costing applies all manufacturing overhead to production costs while they flow through Work-in-Process Inventory, Finished-Goods Inventory and expenses on the income statement while Variable Costing only applies variable manufacturing overhead.Fixed manufacturing overhead is expensed immediately as it is incurred under variable costing while it is inventoried until the accounting period during which the manufactured goods are sold under absorption costing.
A qualifying child or qualifying relative.
"absorbance"Since in the experiment, you probably choose the wavelength, then measure the absorbance (absorption?, the absorbance is the dependent variable.
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The gradient of a curve is the rate of change in the dependent variable relative to the independent variable.