En 2020, la societe ZED avait un cout variable de fabrication de 7 500$ et un montant des frais indirects de fabrication de 4 500$. La societe avait vendu 2 400 unites representant 80% des unites fabriquees.

Le stock initial de produits finis tait nul. Parmi les enonces suivants, lequel serait vrai:

Le benefice net selon la methode du cout complet serait interieur de 720$ par rapport au benefice net de la methode du cout variable.

Selon la methode du cout variable, le cout du stock final serait evaluee 1 200$

Le stock final selon la methode du cout variable sera inferieur de 900$ celui de la methode du cout complet.

Le stock final selon la methode du cout variable sera inferieur de 900$ par rapport au benefice net de la methode du cout variable.

English:

In 2020, ZED had a variable manufacturing cost of $7,500 and a manufacturing overhead of $4,500. The company had sold 2,400 units representing 80% of the units manufactured.

The initial inventory of finished goods was zero. Which of the following statements would be true?

The net profit under the full cost method would be $720 less than the net profit under the variable cost method.

Under the variable cost method, the cost of ending inventory would be valued at $1,200.

The final inventory under the variable cost method will be $900 less than under the full cost method.

The final inventory under the variable cost method will be $900 less than the net profit under the variable cost method.