一個有關管理會計原文題想請教大家 - 會計

我想請大家幫我解題一題管理會計原文題！！

題目如下︰KC Manufacturing，which began operations on January 1 of the current

year,produces an industrail scraper that sells for $325 per unit.

Information related to the current year’s activities follows.

Number of scrapers produced 20﹐000
Number of scrapers sold 17﹐000
Variable costs per unit︰
Direct materials $25
Direct labor 35
Manufacturing overhead 60
Annual fixed costs︰
Manufacturing overhead $400﹐000
Selling and administrative 140﹐000


KC carries its finished-goods inventory at the average

unit cost of production.There was no work in process at year-end.


Required︰

A.Compute the company’s average unit cost of production.

B.Determine the cost of the December 31 finished-goods inventory.

C.Compute the company’s cost of goods sold.

D.If next year’s production increases to 23﹐000 unit and

general cost behavior patterns do not change ,what is the likely

effect on ︰

1.The direct -labor of $35 per unit?Why?

2.The fixed manufacturing overhead cost of $400,000?Why?


題目有點長,不好意思,請會的人是否可以幫我解題呢??在此感激不盡





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雖然這條路,充滿不確定性,
如今我選擇走這條路,
我一定要努力才行~



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