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  3. 1. Ming’s Company produces CD appliances. The following is the cost information for the year ended 31 December 2003. 1. Material

1. Ming’s Company produces CD appliances. The following is the cost information for the year ended 31 December 2003. 1. Material

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问题 1. Ming’s Company produces CD appliances. The following is the cost information for the year ended 31 December 2003.
1. Material put into production was valued at ＄360,000 and ＄80,000 of which was used as supplies.
2. The payroll records showed that total labor cost was ＄350,000, ＄68,000 of which was the costs of foremen and storekeeping men.
3. Factory power and utilities were at a total cost of ＄90,000.
4. Selling and administration expenses totaled ＄100,000.
5. There was no opening and closing work-in-progress. The production records indicated that 20,000 units were completed in the year.
Required:
Calculate the following:
(a)Prime cost
(b)Conversion cost
(c)Cost of goods manufactured
(d)Unit production cost
选项
答案(a)Prime cost =＄(360,000-80,000)+＄(350,000-68,000) =＄562,000 (b)Conversion cost =＄(350,000-68,000)+＄80,000+＄68,000+＄90,000 =＄520,000 (c)Cost of goods manufactured =＄(360,000-80,000)+＄520,000 =＄800,000 (d)Unit production cost = Cost of goods manufactured / completed units = ＄800,000 / 20,000 = ＄40 per unit
解析
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