The following represent transactions on the material account for a company for the month of March 20X8:
??????????????????????????????????????????????$000s
Issued to production????????????? 144
Returned to stores????????????????? ?5
The material inventory at 1 March 20X8 was $23,000 and at 31 March 20X8 was $15,000. How much material was purchased in March 20X8?
?????????????????????? $?? O
???????????????????????????????? Materials inventory account
???????????????????????????????????? ?$000s? ???????????????????????????????????????????????????????????????????????????? $000s
Opening inventory??????????? 23???????????Issued to production??????????????????????????????????????? 144
Purchases (bal fig)????????? 131?
Returned to stores?????????? ?5???????? ? Closing balance??????????????????????????????????????????????????15
????????????????????????????????????? ?159?????????????????????????????????????????????????????????????????????????????????????159
多做幾道
Explain what is meant by standard costing
Explain what is meant by a standard cost
Describe four types of standard.
Explain what is meant by a standard hour.
Give five possible sources of information from which a standard materials price may be estimated.
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