管理会计复习提纲.docxVIP

PRACTICE?QUESTIONS?PART?A,?LECTURE?1 QUESTION?3Answer?the?five?questions?below?which?relate?to?the?following?data: A?firm?had?the?following?per?unit?costs?for?a?period?in?which?it?expected?to?produce 1,000?units: DM?$20,?DL?$30,?Variable?OH?$20,?Fixed?OH?$10,?Variable?selling costs?$5?per?unit. Answer?the?following?costs?related?to?the?data: (a)?Calculate?the?prime?costs?per?unit. (b)?Calculate?the?conversion?costs?per?unit. (c)?Calculate?the?product?(inventoriable)?cost?per?unit?under?absorption?costing. (d)?Calculate?the?variable?product?(inventoriable)?cost?per?unit?under?absorption costing