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how do i find how much fixed overhead s deferred out of one year to the...

how do i find how much fixed overhead s deferred out of one year to the next year?

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Fixed overhead deferred is included in ending finished goods inventory calculated as :

Ending finished goods inventory units * Fixed manufacturing overhead per unit

The amount of fixed overhead deferred is added to net income of variable costing income statements while reconciling for one year and will be deducted from next year when units in ending inventory are sold from net income of variable costing income statements.

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