第四章演习临盆费用在落成产品和月末在产品之(国外英文资料).docVIP

第四章练习生产费用在完工产品和月末在产品之(国外英文资料) Practice production costs between finished products and end-of-month distribution of products [data] 20 by 7 years of production of the product in September of July, the cost of the product and the cost of production this month are as follows (see table 7-3) : Table 7 - in early march the cost of the product and the cost of production this month item Direct materials Fuel power Direct labor The manufacturing costs Combined meter At the beginning of the month at the cost of the product 4, 680 230 970 600 6, 480 Production cost this month 43, 460 3, 170 5, 880 2, 300 54, 810, Other information is as follows: (1) the product is finished 80 units this month, and at the end of the month, the raw materials will be put into production at the beginning of the production, 50% of the finished product. (2) at the end of the product, the cost of the product will be rmb470, fuel and power 20 yuan, direct labor 42 yuan, and the cost of manufacturing 18 yuan. (3) the fixed cost of the finished product: 470 yuan for direct materials, 36 yuan for fuel and power, and 70 yuan for direct labor, and 3l yuan for manufacturing. According to the above information, the cost of the finished product and the cost of the product at the end of the month shall be calculated according to the following distributive methods. When the proportion of the output is calculated according to the contract, see table 7-4. According to the distribution of product quota cost, see table 7-5. According to the completion product and the quota allocation of the product at the end of the month, see table 7-6. At the beginning of the year, the cost of the product is fixed. See table 7-7 In the case of the raw materials cost method (the cost of materials is to be allocated by the production method), see table 7-8 Table 7-4 product cost calculation sheet (Jordan production method) Pick to Direct materials Fuel power Direct labor The manufacturing costs Combined meter At the beginning of