作者willie1987 (威力是也)
看板Accounting
标题[问题] 关於分批成本制
时间Sat Jan 2 23:29:53 2010
B.Co.uses a job order cost system.The following debits (credits) appeared in
B's work-in-process account for the month of April 2000
April Description Amount
──── ────── ───
1 Balance $ 4,000
30 Direct materials 24,000
30 Direct labor 16,000
30 Factory overhead 12,800
30 To finished goods (48,000)
B. applies overhead to production at a predetermined rate of 80% of direct
labor cost.Job No.5,the only job still in process on April 30,2000,has been
charged with the direct labor of $2,000.What was the amount of direct materials
charged to Job No.5?
(A)$3,000 (B)$5,200 (C)$8,800 (D)$24,000 (E)$12,000
答案:(B)....这题我不会算...有请高手指导了~拜托了感恩!!!
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◆ From: 123.0.215.94
1F：→ wec23:4000+24000+16000+12800-48000=DM+2000+1600 01/03 00:39
2F：→ wec23:画在制品T字帐出来就知道了 01/03 00:40