制成品销货成本直接材料直接人工已分配制造费用从A部门转入销货成本.pptVIP

Study Break #2 The best example of a business requiring a process costing system would be a(n): Custom cabinet shop Antique furniture restorer Soap manufacturer Automobile repair shop Answer: c. Soap manufacturer Study Break #3 The costs in a process cost system are traced to: Specific jobs Specific customers Specific company administrators Specific production departments Answer: d. Specific production departments Calculating Unit Cost Equivalent Units Partially completed units are converted to a comparable number of completed units Equivalent units – Material and Converision costs Example Exercise #1 McMillian Tire Company produces tires used on small trailers. The month of June ended with 300 tires in process, 85% complete as to direct materials and 50% complete as to conversion costs; 2,500 tires were transferred to finished goods during the month and 2,300 were started during the month. The beginning WIP inventory was 65% complete as the direct materials and 45% complete as to conversion costs. Determine the denominators to be used in the calculations of cost per equivalent unit for materials and conversion costs. Example Exercise #1 Solution Materials Units completed 2,500 Equivalent units (300*85%) 255 2,755 units Labor Units completed 2,500 Equivalent units (300*50%) 150 2,650 units 在加權平均法下， 約當產量的計算如下： Weighted Average Method Calculating Unit Cost Cost Per Equivalent Unit Average unit cost Formula Cost in Beginning WIP + Cost incurred in current period Units completed + Equivalent units in Ending WIP Example Exercise #2 The balance in beginning WIP at Bing Rubber Company for direct labor was $135,000. During the month of March, an additional $650,000 of direct labor was incurred, and 25,000 pounds of rubber were produced. At the end of March, 8,000 pounds of rubber were in process and the units were 50% complete. At the start of March, the company had 5,000 pounds of rubber that were 30% complete.