Exercises for process costing分步成本法练习题

Exercises for process costing分步成本法练习题

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1、精品文档就在这里-------------各类专业好文档,值得你下载,教育,管理,论文,制度,方案手册,应有尽有----------------------------------------------------------------------------------------------------------------------------------------------------------Exercisesforprocesscosting:Usethefollowinginformati

2、onforquestions1–10.TopThatmanufacturesbaseball-stylehats.MaterialisintroducedatthebeginningoftheprocessintheCuttingDepartment.Conversioncostsareincurred(andallocated)uniformlythroughouttheprocess.Asthecuttingofmaterialiscompleted,thepiecesareimmediatelytransfer

3、redtotheSewingDepartment.DatafortheCuttingDepartmentforthemonthofFebruary2009follow:Workinprocess,January31—50,000units100%completefordirectmaterials;40%completedforconversioncostsactualcostsofdirectmaterials,$70,500;actualcostsofconversion,$34,050Unitsstartedd

4、uringFebruary,225,000UnitscompletedduringFebruary200,000Workinprocess,February2875,000units100%completefordirectmaterials;20%completedforconversioncostsDirectmaterialsaddedduringFebruary[actualcosts]$342,000ConversioncostsaddedduringFebruary[actualcosts]$352,95

5、01.AssumingTopThatusestheweighted-averagemethodtoaccountforinventories,theequivalentunitsofworkforthemonthofFebruaryareDirectMaterialsConversionCostsa.225,000225,000b.200,000200,000c.275,000215,000d.225,000200,0002.AssumingTopThatusedtheweighted-averagemethodto

6、accountforinventories,thecostperequivalentwholeunitproducedduringFebruaryisa.$3.30.b.$3.55.c.$3.77.d.$4.00.3.AssumingTopThatusestheweighted-averagemethodtoaccountforinventories,theassignmentofcoststoworkinprocessattheendofFebruaryisa.$300,000.b.$266,250.-------

7、--------------------------------------------------精品文档---------------------------------------------------------------------精品文档就在这里-------------各类专业好文档,值得你下载,教育,管理,论文,制度,方案手册,应有尽有----------------------------------------------------------------------------------

8、------------------------------------------------------------------------c$166,525.d.$139,500.1.IfTopThatusesthefirst-in,first-out(FIFO)methodtoaccountforinventories,theequiv

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