生产费用在完工产品与在产品之间的分配练习(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(国外英文资料) Production costs are allocated between finished products and products 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. This month production cost 10,000 yuan, among them, raw material 5000 yuan, labor cost 3000 yuan, make cost 2000 yuan. The finished product is 100 pieces this month, the end of the month in product 1. Requirements: calculate the total cost and unit cost of the finished product. The calculation results in the following table In this paper, Direct materials Direct labor The manufacturing costs A combined The cost of production is aggregated this month 5000 3000 2000 10000 The finished product cost this month 5000 3000 2000 10000 Unit cost of finished product 500 300 200 1000 Second, the product is priced at fixed cost at the beginning of the year An enterprise produces b products, which is priced at fixed cost at the beginning of the year. Fixed cost: raw materials 8000 yuan, labor cost 6000 yuan, manufacturing cost 2000 yuan. This month expenses: raw materials 68000 yuan, labor cost 25,000 yuan, manufacturing cost 7000 yuan. Requirements: calculate the total cost of product finished product this month. The calculation results in the following table In this paper, Direct materials Direct labor The manufacturing costs A combined At the beginning of the month at the cost of the product 8000 6000 2000 16000 Production cost this month 68000 25000 7000 100000 Accumulated cost of production 76000 31000 9000 116000 The finished product cost this month 68000 25000 7000 100000 At the end of the month, product costs 8000 6000 2000 16000 Third, the cost of raw materials for raw materials At the beginning of production, the raw material is put into production at the beginning of production. At the beginning of the month, the cost of the product is 7,200 yuan, and this month the cost of production is: the direct material