分步成本制下損壞品與損耗之處理 - 會計

R.Co.'s unit data for its JL Process included:transferred in 600,normal
spoilage 20,abnormal spoilage 10, beginning work in process 100 (60%
completed), ending work in process 170(40% completed).
Spoilage occurs at the end of the process.Compute the total conversion
costs transferred out to the next process if the conversion cost per
equivalent unit is $10 and the weightd-average method is used
(A)$5300 (B)$5200 (C)$5100 (D)$5000

答案:(B)...這題我算不出來...有請各位高手教教小弟吧!!!拜託了感恩!!!

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