Principles of Managerial Accounting: Week 5

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Which of the following statements is true?

a. When production exceeds sales, a manufacturing company’s variable costing net operating income will usually be greater than its absorption costing net operating income.
Selected: b. The variable costing method is usually not used for external reporting purposes. This answer is correct.
c. The absorption costing method treats fixed production costs as period costs.
d. All of these.

Correct! Generally Accepted Accounting Principles require the use of absorption costing.

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