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- 2017-06-17 发布于湖北
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Case of TY
Company TY produced a group of finished wire products. Each of these products has an invoice price of SEK600 per units and they produce a total of about 20,000 units per month. The manufacturing process for each type of finished wire is essentially the same. Total direct labor and direct material cost for the month are SEK 1,500,000. Total indirect costs for the products are SEK 7,000,000.
Under the original cost system used in TY, indirect costs were either manufacturing cost that were allocated to products based on direct labor , or they were SA costs, that were treated as period
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