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Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
النسخة 2الرقم المعياري الدولي: 978-1111824402Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
النسخة 2الرقم المعياري الدولي: 978-1111824402 تمرين 44
Cost Definitions and Calculations
For each of the following independent situations, calculate the missing values:
1. The Belen plant purchased $78,300 of direct materials during June. Beginning direct materials inventory was $2,500, and direct materials used in production were $73,500. What is ending direct materials inventory?
2. Forster Company produced 14,000 units at an average cost of $5.90 each. The beginning inventory of finished goods was $3,422. (The average unit cost was $5.90.) Forster sold 14,120 units. How many units remain in ending finished goods inventory?
3. Beginning work in process (WIP) was $116,000, and ending WIP was $117,300. If total manufacturing costs were $349,000, what was the cost of goods manufactured?
4. If the conversion cost is $84 per unit, the prime cost is $55, and the manufacturing cost per unit is $105, what is the direct materials cost per unit?
5. Total manufacturing costs for August were $412,000. Prime cost was $64,000, and beginning WIP was $76,000. The cost of goods manufactured was $434,000. Calculate the cost of overhead for August and the cost of ending WIP.
For each of the following independent situations, calculate the missing values:
1. The Belen plant purchased $78,300 of direct materials during June. Beginning direct materials inventory was $2,500, and direct materials used in production were $73,500. What is ending direct materials inventory?
2. Forster Company produced 14,000 units at an average cost of $5.90 each. The beginning inventory of finished goods was $3,422. (The average unit cost was $5.90.) Forster sold 14,120 units. How many units remain in ending finished goods inventory?
3. Beginning work in process (WIP) was $116,000, and ending WIP was $117,300. If total manufacturing costs were $349,000, what was the cost of goods manufactured?
4. If the conversion cost is $84 per unit, the prime cost is $55, and the manufacturing cost per unit is $105, what is the direct materials cost per unit?
5. Total manufacturing costs for August were $412,000. Prime cost was $64,000, and beginning WIP was $76,000. The cost of goods manufactured was $434,000. Calculate the cost of overhead for August and the cost of ending WIP.
التوضيح
موثّق
موثّق
1.Given below the information of Belen p...
Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
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