篩選結(jié)果 共找出65題

?If there had been a normal process loss of 10% of input during the month what would the value of this loss have been?

A

Nil

B

$450

C

$600

D

$1,050

材料全屏

A company produces a certain food item in a manufacturing process. On 1 November, there was no opening inventory of work in process. During November, 500 units of material were input to the process, with a cost of $9,000. Direct labour costs in November were $3,840. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 November consisted of 100 units which were 100% complete as to materials and 80% complete as to labour and overhead. There was no loss in process.

60

【單項(xiàng)選擇題】

What is the full production cost of completed units during November?

A

$10,400

B

$16,416

C

$16,800

D

$20,520

What is the value of the closing work in progress on 30 November?

A

$2,440

B

$3,720

C

$4,104

D

$20,520

材料全屏

A company makes a product in two processes. The following data is available for the latest period, for process 1.

Opening work in progress of 200 units was valued as follows.

Material?????????????? ?$2,400

Labour????????????????? $1,200

Overhead??????????? ?$400

No losses occur in the process.

Units added and costs incurred during the period：

Material????????????? $6,000?(500 units)

Labour?????????????? ?$3,350

Overhead???????????$1,490

Closing work in progress of 100 units had reached the following?degrees of completion:

Material?????????????? ?100%

Labour???????????????? 50%

Overhead??????????? 30%

The company uses the weighted average method of inventory valuation.

62

【單項(xiàng)選擇題】

How many equivalent units are used when calculating the cost per unit in relation to overhead?

A

500

B

600

C

630

D

700

What is the value of the units transferred to process 2?

A

$7,200

B

$13,200

C

$14,840

D

$15,400

材料全屏

A company manufactures two joint products, P and R, in a common process. Data for June are as follows.

??????????????????????????????????????????????????????? ?$

Opening inventory??????????????????????? 1,000

Direct materials added???????????????? 10,000

Conversion costs????????????????????????? 12,000

Closing inventory????????????????????????? ?3,000

????????????????????????????????????????? Production??????????????????????????? Sales??????????????????????? Sales price?

?????????????????????????????????????????????? Units??????????????????????????????? Units????????????????????????? $ per unit

???????? P?????????????????????????????????? 4,000?????? ???????????????????????? 5,000???????????????????????????? 5

???????? R?????????????????????????????????? 6,000?????????????????????????????? ?5,000??????????????????????????? 10

64

【單項(xiàng)選擇題】

?If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June?

A

$1.25

B

$2.22

C

$2.50

D

$2.75

If costs are apportioned between joint products on a physical unit basis, what was the total cost of product P production in June?

A

$8,000

B

$8,800

C

$10,000

D

$12,000

A company uses process costing to establish the cost per unit of its output. The following information was available for the last month:

Input units???????????????????????????? 10,000

Output units?????????????????????????? 9,850

Opening inventory???????????????? 300 units, 100% complete for materials

????????????????????????????????????????????? and 70% complete for conversion costs

Closing inventory?????????????????? 450 units, 100% complete for materials

????????????????????????????????????????????? and 30% complete for conversion costs

Thecompany uses the weighted average method of valuing inventory.What were the equivalent units for conversion costs?

A

9,505 units

B

9,715 units

C

9,775 units

D

9,985 units

A company operates a continuous process into which 3,000 units of material costing $9,000 was input in a period. Conversion costs for this period were $11,970 and losses, which have a scrap value of $1.50, are expected at a rate of 10% of input. There were no opening or closing inventories and output for the period was 2,900 units.What was the output valuation?

A

$20,271

B

$20,520

C

$20,970

D

$22,040

The following information relates to a company's polishing process for the previous period.

Output to finished goods???????????????? ?5,408 units valued at $29,744

Normal loss????????????????????????????????????? ?276 units

Actual loss????????????????????????????????????? ?112 units

All losses have a scrap value of $2.50 per unit and there was no opening or closing work in progress. What was the value of the input during the period?

A

$28,842

B

$29,532

C

$29,744

D

$30,434