会计学-企业决策的基础答案

会计学-企业决策的基础答案

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1、管理会计作业(chapter16-20)Chapter16P75716.5Aa. (1)Directmaterialspurchased$410,000  (2)Directmaterialsused:     Materialsinventory,beginningofyear$22,000    Add:Purchasesofdirectmaterials410,000    Costofdirectmaterialsavailableforuse$432,000    Less:Materialsinventory,endofyear26,000    Costofdirectmat

2、erialsused$406,000  (3) Paymentsofdirectlaborpayrolls$189,000  (4) Directlaborcostassignedtoproduction$192,000  (5)Totalmanufacturingcosts:     Directmaterialsused[parta(2)]$406,000    Directlaborcost192,000    Manufacturingoverhead393,600    Totalmanufacturingcosts$991,600  (6)Costoffinishedgoods

3、manufactured:     Workinprocessinventory,beginningofyear$5,000    Add:Totalmanufacturingcosts[parta(5)]991,600    Costofallgoodsinprocessduringtheyear$996,600    Less:Workinprocessinventory,endofyear9,000    Costoffinishedgoodsmanufactured$987,600        (7)Costofgoodssold:     Beginninginventoryo

4、ffinishedgoods$38,000    Add:Costoffinishedgoodsmanufactured[parta(6)]987,600    Costofgoodsavailableforsale$1,025,600    Less:Endinginventoryoffinishedgoods25,000    Costofgoodssold$1,000,600  (8)Totalinventory:     Materialsinventory$26,000    Workinprocessinventory9,000    Finishedgoodsinventor

5、y25,000    Totalinventory$60,000b.HILLSDALEMANUFACTURINGCORP. ScheduleoftheCostofFinishedGoodsManufactured FortheYearEndedDecember31,20__Workinprocessinventory,beginningofyear   $5,000Add:Manufacturingcostsassignedtoproduction:     Directmaterialsused[parta(2)]$406,000  Directlabor192,000  Manufac

6、turingoverhead393,600   Totalmanufacturingcosts 991,600Costofallgoodsinprocessduringtheyear   $996,600Less:Workinprocess,endofyear   9,000Costoffinishedgoodsmanufactured   $987,600Chapter16P76116.4Ba. Purchasesofdirectmaterials$360,000b. Costofdirectmaterialsused:    Materialsinventory,beginningof

7、year$18,000   Add:Purchasesofdirectmaterials360,000   Costofmaterialsavailableforuse$378,000   Less:Materialsinventory,endofyear14,000   Costofdirectmaterialsused$364,000c. Directlaborpayrollspaidduringtheyear$22

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