一、B Inc, produces video cameras. The direct labor cost of one camera is $400,and the total manufacturing cost is $1,300 The overhead cost of one camera is one-thirds
as large as its conversion cost,Required
1.Compute the conversion cost per unit.
2.Determine the direct materials cost per unit.
二、C Company manufacturers file cabinets made to consumer specifications.
The following information was available of March:
Materials :Beginning$12,000 ,Ending$13,000
Work in Process:Beginning$4,000, Ending$6,000
Finished Goods :Beginning$2,000,Ending$2,000
During March, materials costing $26,000 were purchased, direct labor cost
totaled $19,000, and factory overhead was $12,000 (including $2,000 of indirect materials). Required:
1Calculate direct materials used for the year
2Calculate the cost of goods manufactured for the year
3Calculate the cost of goods sold for the year.
三、E Co. purchases materials, $34,000; depreciation of manufacturing assets, $20,000; expired insurance on manufacturing assets, $8,000; cost of goods sold, $160,000; cost of goods available for sale, $190,000: and total factory labor,
Materials ;June 1$15,000,June 30$18,000
Work in Process June 1;$38,000June 30$30,000
Finished GoodsJune 1?,June 30?
General factory overhead of $14,000 was incurred in June; this figure includes all factory overhead except indirect labor, indirect materials, depreciation and
insurance. Direct labor cost for the month was six times larger than indirect labor cost. The cost of indirect materials used was $1,000. The company uses a
single materials account for direct and indirect materials. Calculate:
1Direct material used in production
2Direct labor cost incurred in production
3The total manufacturing overhead cost
4The cost of goods manufactured in the period
5Finished goods in June 1
- Ocean 知識貧民 5級Lv 57 年前最佳解答