成會 - 會計

※ 引述《goal56 (宅變型)》之銘言：
: 2. (9%) Ted Corporation has a job order cost system.
The following debits (credits) appeared in “Work in
: Process” for the month of August:
: August 1, balance .............
.................................................................... $ 10,000
: August 31, direct materials...
...................................................................... 30,000
: August 31, direct labor ........
...................................................................... 40,000
: August 31, factory overhead....
...................................................................... 32,000
: August 31, to finished goods ..
.................................................................... (100,000)
: Ted applies overhead to production at a predetermined rate of 80% based o
n the direct labor cost. Job 209, the only job still in process at the
end of August, has been charged with factory overhead of $2,000.
: Required: Determine the amount of direct materials charged to Job 209.

Work in process control
────────┬──────
8/1 10,000 │
8/31 30,000 │
40,000 │
32,000 │8/31 100,000
────────┼──────
8/31 12,000 → Job 209

Suppose the amount of direct materials charged to Job 209 = X

X + 2,500(*) + 2,000 = 12,000 X= 7,500#

*Direct Labor cost: 2,000/0.8=2,500


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