請教102地特成管會 - 會計
By James
at 2016-03-10T23:15
at 2016-03-10T23:15
Table of Contents
丙公司採用分批成本制,並按預計分攤率將製造費用分攤至各批次之產品。8月份之相
關生產資料如下:
直接原料成本 間接原料成本 直接人工成本 間接人工成本
$130,000 $16,000 $145,000 $15,000
該公司8月份實際製造費用總額為$128,000,已分攤製造費用為$125,000,若期初和期
末皆無在製品存貨,則8月份完工產品之生產成本為何?
答案是$400,000 ,只是怎麼算數字都不對...不知道是哪裡搞錯了~"~
請高手指點迷津!
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會計
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