美国版的成本会计Chapter.pptVIP

* 5,000 3. Units added as a result of adding materials 3,500 c. Spoiled units 22,000 ---------- Total units accounted for 3,000 b. Ending WIP (100, T- in, 0% M, 70% C.C ) 15,500 a. Units completed 22,000 --------- Total units to account for 12,000 2. Units received from preceding process 5,000 1. Beginning WIP (100 T-In, 0% M, 40 C.C) (1) Actual Production Process (2) – FIFO + Spoilage - (Inspection @ end of process * (2) Equivalent Production - Process (2) - FIFO + Spoilage - (Inspection @ end of Process) 3,000 T – In 3,000 X 100% 0 T- In 5,000 X 0% I am the complement to this 17,000 3,500 10,500 (5,000) 15,500 T- In 19,100 19,000 Total Equivalent Production 3,500 3,500 Spoiled Units 3,500 X 100 All 2,100 C.C. 3,000 X 70% 0 Material 3,000 X 0% b. Ending WIP: 3,000 C.C 5,000 X 60 % I am the complement to this 5,000 Material 5,000 X 100% I am the complement to this Amount required to complete Beginning WIP: 10,500 10,500 Units completed from New production (5,000) ( 5,000) (-) Beginning WIP (100% T-In, 0% M, 40% C.C ) 15,500 15,500 a. Units completed C.C Material * $4.01 17,000 $68,228 T – In $9.21 $201,038 Total Cost To Account For 1.3 19,100 $24,830 F.O.H. cost 2.0 19,100 $38,200 Labor cost 1.9 19,000 $36,100 Material cost --------- $33,680 Beginning Balance cost Average Cost / Unit Equivalent Production Total Cost (3) Cost To Account For - Process (2) - FIFO + Spoilage - (Inspection @ End of Process) * Total Cost of Abnormal Spoiled units (2,000 units) $18,420 2,000 X $9.21 = $13,815 1,500 X $9.21 = Total Cost of Normal Spoiled units (1,500 units) * $ 0 T – In 0 X $4.01 a. Beginning WIP: $163,600 ---------- Total Cost of units completed in the period $13,815 + Allocated cost of normal Spoilage $96,705 b. Cost of units completed from new production = 10,500 X $9.21 $53,080 --------- Total cost of