cost accounting a managerial emphasis 14th edition_ch4资料.ppt

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cost accounting a managerial emphasis 14th edition_ch4资料.ppt

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cost accounting a managerial emphasis 14th edition_ch4资料

* * * * * * * * Proration Approach “B” Ending balances of Work in Process, Finished Goods, and Cost of Goods Sold Work in Process $ 40,000 28% Finished Goods 22,500 16% Cost of Goods Sold 81,500 56% Total $144,000 100% * Proration Approach “B” Manufacturing Overhead Finished Goods 65,100 62,000 22,500 3,100 496 0 22,996 Cost of Goods Sold Work in Process 81,500 40,000 1,736 868 83,236 40,868 * Proration Approach “B” For over-allocated, the WIP, finished goods, and cost of goods sold would be decreased (credited). * Immediate Write-off to Cost ofGoods Sold Approach Manufacturing Overhead 65,100 62,000 3,100 Cost of Goods Sold 81,500 3,100 84,600 Under write-off approach, under- or over allocated OH is included in current year’s cost of goods sold. * Choices among approaches (1) Causes for under- or over-allocation Inefficiency: Write-off Incorrect OH rate: Adjusted allocation rate Proration (2) The amount of under- or over-allocation: small amount, Write-off The ending balances in manufacturing OH and manufacturing OH allocated accounts are closed to zer