作者tina1022 (温暖充满人心)
看板Accounting
标题[问题] 一个有关管理会计原文题想请教大家
时间Tue Oct 13 16:26:44 2009
我想请大家帮我解题一题管理会计原文题!!
题目如下︰KC Manufacturing,which began operations on January 1 of the current
year,produces an industrail scraper that sells for $325 per unit.
Information related to the current year’s activities follows.
Number of scrapers produced 20﹐000
Number of scrapers sold 17﹐000
Variable costs per unit︰
Direct materials $25
Direct labor 35
Manufacturing overhead 60
Annual fixed costs︰
Manufacturing overhead $400﹐000
Selling and administrative 140﹐000
KC carries its finished-goods inventory at the average
unit cost of production.There was no work in process at year-end.
Required︰
A.Compute the company’s average unit cost of production.
B.Determine the cost of the December 31 finished-goods inventory.
C.Compute the company’s cost of goods sold.
D.If next year’s production increases to 23﹐000 unit and
general cost behavior patterns do not change ,what is the likely
effect on ︰
1.The direct -labor of $35 per unit?Why?
2.The fixed manufacturing overhead cost of $400,000?Why?
题目有点长,不好意思,请会的人是否可以帮我解题呢??在此感激不尽
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虽然这条路,充满不确定性,
如今我选择走这条路,
我一定要努力才行~
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