問(wèn)題已解決
用一般分批發(fā)怎么計(jì)算
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您好,看看題目給你解答
2024 05/23 09:25
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2024 05/23 09:28
好的老師
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2024 05/23 09:38
9219全部完工,成本=11980+3950=15930
9220產(chǎn)品:材料約當(dāng)產(chǎn)量=6+4=10? ?人工、制造費(fèi)用約當(dāng)產(chǎn)量=6+4*60%=8.4
材料分配率=12860/10=1286(完工產(chǎn)品6*1286=7716? ?月末在產(chǎn)品=4*1286=5144)
人工分配率=(5870+6120)/8.4=1427.38(完工產(chǎn)品6*1427.38=8564.28? ?月末在產(chǎn)品=5870+6120-8564.28=3425.72)
制造費(fèi)用分配率=(3890+2730)/8.4=788.10(完工產(chǎn)品6*788.1=4728.6? ?月末在產(chǎn)品=3890+2730-4728.6=1891.4)
9231產(chǎn)品成本=(1160+612+328)*2=4200
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