成本会t计第一次作业答案.docxVIP

第一次作业答案 题目：第二章1，2,3,4,11,14,16,21,23,28 答案： Cornerstone Exercise 2–1 1. Unit prime cost = (Direct materials + Direct labor)/Units = ($300,000 + $90,000)/150,000 = $2.60 2. Unit conversion cost = (Direct labor + Variable overhead + Fixed overhead)/Units = ($90,000 + $45,000 + $420,000)/150,000 = $3.70 3. Unit variable product cost = (Direct materials + Direct labor + Variable overhead)/Units = ($300,000 + $90,000 + $45,000)/150,000 = $2.90 4. Unit product cost = (Direct materials + Direct labor + Variable overhead + Fixed overhead)/Units = ($300,000 + $90,000 + $45,000 + $420,000)