CJK管理会计课业1.docVIP

Introduction: This assignment aims to let us learn how to calculate the cost of the product, how to share the cost of a budget our costs so that decision-makers a better understanding of our own business, the basis for decision-making to do. Task 1. You are required to classify different types of cost criteria 1.1 by A. Prepare a Statement of cost of goods manufactured. B. Compute the prime costs and conversion costs. Britton Company Schedule of Cost of Goods Manufactured Direct materials: Beginning raw materials inventory $?4,400,000 Add: Purchases of raw materials ?9,000,000 Deduct: Ending raw materials inventory ??1,600,000 Raw materials used in production $11,800,000 Direct labor 6,000,000 Manufacturing overhead: Indirect materials 100,000 Rent ………………………………..座机电话号码 *60% 2,400,000 Utilitie ………………………………1200000*60% 720,000 Total overhead cost ……........................................... 3,220,000? Total manufacturing costs 21,020,000 Add: Beginning work in process inventory 0 Deduct: Ending work in process inventory 0 Cost of goods manufactured 21,020,000 A, The cost of manufacturing: 座机电话号码+1200000 *60% $座机电话号码 Direct materials: 座机电话号码+座机电话号码000 $11,800,000 Indirect material: 500000+200000-600000 $100000 Work in process100000+座机电话号码+座机电话号码 $座机电话号码 B . Prime cost direct materials +direct labor + direct expense 座机电话号码+（座机电话号码000）+座机电话号码 $1座机电话号码 Conversion cost direct manufacturing labor+ overhead 座机电话号码+100000+座机电话号码 $座机电话号码 Task 2: A, Overhead rate manufacturing overhead / direct labour hours 80,000/16,000 5$/hour B, Amount of overhead charged to jobs Incurred cost/ Materials costs 78,000 / 15,000 5.2 C Compare with a and b, 5.2 5, so the amount over-applied overhead of the year. D Job#315: The unit product cost Materials costs + labor costs *6+labor costs*5 /100 1500+2400*6+2400*5 /100 279 E Price 279* 1+30% $362.7 Determine output and loss Step 1 Process 1 Process 2 Units Units Output 2800