101普考-成管會 申論題第二題 - 會計
By Todd Johnson
at 2013-01-13T23:09
at 2013-01-13T23:09
Table of Contents
不太了解在製品約當量1,000 總製造費用約當量 8,000 和 DM約當量 10,000是如何得出?
※ 引述《amyccaatt (小P姐)》之銘言:
丙公司於x3年開始生產一項新產品,並採用標準成本會計制度;新產品每單位依材料、人
工與製造費用2:1:1的標準成本設置。x3年各項目餘額如下:
借 方 貸 方
材料(占x3年採購成本的 20%) $ 6,500
在製品(材料100%投入,加工完工1/3) 10,400
製成品 15,600
銷貨成本(4,000單位) 20,800
材料價格差異(購料產生) 1,800
材料數量差異 480
工資率差異 3,000
人工效率差異 $ 1,800
製造費用可控制差異 400
製造費用數量差異 1,200
試求:
(一)期末在製品、製成品存貨單位數
(二)期末材料存貨實際成本
(三)期末在製品存貨中實際材料與製造費用
(四)期末製成品存貨中實際材料與製造費用
(五)銷貨成本中實際材料與製造費用
我想請問第三小題
參考志光解答:期末在製品存貨中實際材料=3,000*$2.792=$8,376
期末在製品存貨中實際製造費用=3,000x1/3x$1.2=$1,200
請問實際材料的$2.792及實際製造費用的$1.2如何算得?
麻煩請高手指點,感激不盡!
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