阐述建立成本会计制度的观念.pptVIP

正常成本法 Normal costing A manufacturing company will sell a batch of 25 special machines (Job 650). The direct costs are:direct materials are $50,000 and Direct manufacturing labor are $19,000. Assume that the manufacturing company budgets $60,000 for total manufacturing overhead costs and 2,400 machine-hours. What is the budgeted indirect-cost rate? $60,000 ÷ 2,400 = $25 per hour 第三十一页，共七十五页。 正常成本法 Normal costing How much indirect cost was allocated to Job 650? 500 machine-hours × $25 = $12,500 What is the cost of Job 650 under normal costing? Direct materials $50,000 Direct labor