生产费用在完工产品与在产品之间的分配练习2014答案版(国外英文资料).docVIP

生产费用在完工产品与在产品之间的分配练习2014答案版(国外英文资料) Chapter iv cost of production in combination with the product between the finished product and the product Not counting the cost of the product An enterprise produces A product, at the end of each month in the quantity of the product, does not calculate the product cost. The cost of production in May: 7200 yuan for direct materials, 2, 400 yuan for direct fuel and power, and 800 yuan for direct labor, and 800 yuan for manufacturing. This month the finished product 200, at the end of the month in product 2. Requirements: calculate the total cost and unit cost of product A finished product in May. Product cost calculation sheet (excluding product cost method) Product name: product A product 20 times year 5: yuan In this paper, Direct materials Direct labor Direct fuel and Power cost The manufacturing costs A combined Production cost this month 7200 2400 1800 800 12200 The finished product cost this month 7200 2400 1800 800 12200 Unit cost of finished product 3600 1200 900 400 6100 Second, the product is priced at fixed cost at the beginning of the year A certain enterprise produces a product, at the end of the month the quantity of the product is larger, but at the end of each month the quantity change is not very much, in the product at the beginning of the year fixed cost price. At the beginning of the product the fixed cost is: the direct material cost 3600 yuan, the direct fuel and the power cost 2400 yuan, the direct labor 1400 yuan, the manufacturing cost 1200 yuan. May production cost: direct material cost 7,600 yuan, direct fuel and power cost 6,400 yuan, direct labor 3800 yuan, manufacturing cost 2020 yuan. This month the finished product 200, at the end of the month, 100 products. Requirements: calculate the total cost and unit cost of the product completed this month. Product cost calculation sheet (in product at the beginning of the year fixed cost pricing method) Product name: a product 20 times year may: yuan In this p