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1. Ming’s Company produces CD appliances. The following is the cost information
1. Ming’s Company produces CD appliances. The following is the cost information
游客
2025-06-21
30
管理
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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