第章传统成本计算方法练习题参考答案（chapter traditional costing method）

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1、第6章传统成本计算方法练习题参考答案（Chapter6traditionalcostingmethod）Chapter6:traditionalcostingmethod1.Afactoryhasabasicproductionworkshop,whichproducesalargenumberofproducts.Theproductsofthetwoproductsaresinglestepproduction,andaccordingtotheproductioncharacteristicsandmanagementrequirements,theproductcostofth

2、eproductiscalculatedbythevarietymethod.Thecompany's"productioncost"isdividedintothreeitems:"directmaterial","directlabor"and"manufacturingcost"."Manufacturingexpense"accountsfortheindirectexpensesincurredinthebasicproductionworkshop,andthedetailedaccountingoftheprojectissetupbythecostproject.The

3、costcalculationinformationofNovember2005isasfollows:(1)atthebeginningofthemonth.Theproductcostoftheproductsofthetwoproductshasbeencreditedtoeachproductcostseparatelyatthebeginningofthemonth.(2)productionvolumethismonth.Thismonth,500piecesofproductswillbecompleted.Attheendofthismonth,100productsw

4、illbemade,andtheactualproductionhourswillbe100,000hours.Bproductswillbecompleted200piecesthismonth,with40productsattheendofthemonthand50,000hoursinactualproductionhours.Therawmaterialsofbothproductsareputintoproductionatthebeginningoftheproduction,andtheprocessingcostismorebalanced,andattheendof

5、themonth,thecompletiondegreeoftheproductsis50%.(3)productionexpensesincurredthismonth.Pleaseseethefollowingtableforthismonth'ssummaryofmaterials.Issueofmaterialsummaryunit:yuanReceivingdepartmentanduseMaterialtypeCombinedmeterTherawmaterialsPackingmaterialsLowvalueconsumablesBasicproductionshopP

6、roductconsumption80000010000810000Productconsumption6000004000604000Productsofaandbareconsumedtogether2800028000Theworkshopisgenerallyconsumed20001002100ThemanagementdepartmentofthefactoryUSESit12004001600Combinedmeter1431200140005001445700Thematerialsusedfortheproductionofaandbproductsshallbeal

7、locatedaccordingtotheproportionofrawmaterialsconsumeddirectlybythetwoproducts.2)thismonththesummaryofthesummaryofpayrollandemployeebenefits(simplifiedform)isshowninthetablebelow.Salaryandwelfarefeesummarytableunit:yuanCatego