管理会计讲义5.pptVIP

9-* * The third step is to compute the manufacturing overhead cost per unit. Royal uses adsorption costing for valuing inventory. We apply overhead on the basis of direct labor hours, so we multiply 0.05 times the predetermined rate of $49.70, which yields an overhead cost per unit of $2.49. Our total unit cost is $4.99. The predetermined overhead rate was calculated when we prepared the manufacturing overhead budget.Next, we will calculate the cost of our ending finished goods inventory. 9-* * The fourth step is to calculate the value of the ending finished goods inventory. We estimate the