Page 47 - MAC4861_2 Costing Class Slides Part 1
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TEST 3 - COSTING
Costing variances – example 1
Variable costing income statement:
Calculations:
C1: (R630 000 + R1 260 000) / 21 000 = R90 per unit
R90 x 2 000 units = R180 000
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