關於分批成本制 - 會計

B.Co.uses a job order cost system.The following debits (credits) appeared in
B's work-in-process account for the month of April 2000
April Description Amount
──── ────── ───
1 Balance $ 4,000
30 Direct materials 24,000
30 Direct labor 16,000
30 Factory overhead 12,800
30 To finished goods (48,000)
B. applies overhead to production at a predetermined rate of 80% of direct
labor cost.Job No.5,the only job still in process on April 30,2000,has been
charged with the direct labor of $2,000.What was the amount of direct materials
charged to Job No.5?

(A)$3,000 (B)$5,200 (C)$8,800 (D)$24,000 (E)$12,000

答案:(B)....這題我不會算...有請高手指導了~拜託了感恩!!!

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