Departmental Statement of Comprehensive Income

Direct Expenses
A B Total 實數,不需計
Sales Salaries $20,000 $45,000 $65,000
Advertising (direct) $4,500 $3,000 $7,500
Supplies used $2,000 $1,500 $3,500
Depreciation on office equipment $500 $400 $900
Sundry expense (direct) $400 $300 $700

Indirect Expense Basic of Allocation

Rent 20000
Floor space (square feet) 按面積分
Administrative Salaries 30000 Gross Profit 按利潤分
Advertising 1000 Net Sales
Salaries taxes 9000 Total salaries (Sales Salaries)
Insurance expense 7000 Sum of average stock and office equipment
Sundry expense (indirect) 500 Supplies used

Other Departmental Data

A B Total
Net Sales 75000 200000 275000
Cost of goods sold 30000 60000 90000
Average stock 25000 30000 55000
Floor space (square feet) 1000 1500 2500
Office equipment 3000 7000 10000

ABC Limited
Departmental Statement of Comprehensive Income
31 December, 2012

A B Total
Net Sales $75,000 $200,000 $275,000
Cost of goods sold $30,000 $60,000 $90,000
Gross Profit $45,000 $140,000 $185,000
Operating Expenses:
Sales Salaries $20,000 $45,000 $65,000
Advertising (Direct) $4,500 $3,000 $7,500
Supplies used $2,000 $1,500 $3,500
Depreciation on office equipment $500 $400 $900
Sundry expenses (Direct) $400 $300 $700
Rent $8,000 $12,000 $20,000
Administrative salaries $7,297 $22,703 $30,000
Advertising (Indirect) $273 $727 $1,000
Salaries taxes $2,769 $6,231 $9,000
Insurance expense $3,015 $3,985 $7,000
Sundry expenses (Indirect) $286 $214 $500
Total operating expenses $49,040 $96,060 $145,100
Net profit -$4,040 $43,940 $39,900

T1 Q1 20082009