成本计算答案（Cost calculation answer）.docVIP

成本计算答案（Cost calculation answer） [Objective] to calculate the production business and calculate the production cost. [materials] Guanghua company 20 x 5 June production and processing of a, B, two products, products related to the production of business as follows: (1) this months departmental materials summary table, as shown in Table 4 - 8. Table 4-8 summary table of lead materials: Yuan The total project material material material ugly Yin Of which: a product 238000 B products 252000 The workshop usually consumes 28000 Management uses 4000 The sales department consumed 11000 Total 533000 Cost of production - a 238000 - B 252000 Manufacturing expense 28000 Management fee 4000 Selling expenses 11000 Loan raw material - sub 135000 - ugly 201000 197000 - Yin (2) cash is drawn from the bank with cash checks, and 185000 yuan is provided for the payment of wages. Cash on hand 185000 Lend a bank account 185000 (3) pay 185000 yuan with the payment of cash. Salary payable by employees 185000 Cash 185000 (4) use the bank deposit to buy the workshop labor insurance articles and the office supplies 3000 yuan, immediately use. Borrow manufacturing expense 3000 Lend a bank account 3000 (5) paying the office expenses of the administrative department of the company with bank deposit 1200 yuan. Borrow management fee 1200 Lend a bank account 1200 (6) this months newspapers, magazines and other information costs 1200 yuan, of which 300 yuan production workshop, the company administrative departments 600 yuan, the product sales department 300 yuan. Borrow manufacturing expense 300 Management fee 600 Selling expenses 300 Cash on credit 1200 (7) to pay 16000 yuan of water and electricity with the bank deposit, of which the production workshop is 13000 yuan, the management department is 2000 yuan, and the sales department is 1000 yuan. Borrow manufacturing expense 13000 Management fee 2000 Selling expenses 1000 Lend a bank account 16000 (8) the rent of the equipment i