# 成本會計問題(英文)

as large as its conversion cost,Required

1.Compute the conversion cost per unit.

2.Determine the direct materials cost per unit.

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.

\$49,000.

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

4The cost of goods manufactured in the period

5Finished goods in June 1

### 1 個解答

• 最佳解答

一、

由題知：直接人工成本=400。製造成本=1,300。製造費用=加工成本*(1/3)。

製造費用=加工成本*(1/3)=(直接人工400+製造費用)*(1/3)

=>製造費用*3=(直接人工400+製造費用)

=>2*製造費用=400

=>製造費用=200

製造成本1,300=材料+人工400+製造費用200

=>材料=700

所以：

1.加工成本=人工400+製造費用200=600

2.材料成本=700

二、

1.期初材料12,000+進料26,000=(耗用直材+耗用間材2,000)+期末材料13,000

=>耗用直材=23,000

2.期初再製品4,000+製造成本(直材23,000+直人19,000+製造費用12,000)=期末在製品6,000+製成品成本

=>製成品成本=52,000

3.期初製成品2,000+製成品成本52,000=期末製成品2,000+銷貨成本

=>銷貨成本=52,000

三、

1.期初材料15,000+進料34,000=期末材料18,000+耗用直材+耗用間材1,000

=>耗用直材=30,000

2.

人工成本49,000=直人(6*間人)+間人=7*間人

=>間人=7,000

=>直人=6*間人=42,000

3.製造費用=其他製造費用14,000+間材1,000+間人7,000+折舊20,000+保險8,000=50,000

4.製造成本=直材30,000+直人42,000+製造費用50,000=122,000

5.

期初在製品38,000+製造成本122,000=期末在製品30,000+製成品

=>製成品=130,000

可供銷售商品成本190,000=期初製成品+製成品130,000

=>期初製成品=60,000。

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