成本3(外国英语资料).docVIP

成本3 1, the allocation of direct material costs Data: a company produces two kinds of products, including 10000 kg of raw material and 12 yuan per kilogram. Production volume this month is: a product 1000 pieces, B products 2000 pieces, each product consumption quota is a, product 6 kilograms, B products 5 kg. Requirements: according to the proportion of quota consumption, calculate the cost of raw materials for each of the two products. Reference answer: The allocation rate is =10 000*12/ (1, 000*6+2, 000*5) =120, 000/16, 000=7.5 (yuan / kg) The material cost of a product is =7.5*6 000=45 000