題目
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

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點(diǎn)擊獲取答案
考點(diǎn)：Chapter12Processcosting,jointproductsandby-products

Total production inventory

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

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

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

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

?????????????????????????????????????????????????????????????????????????? 23,000

Less closing inventory??????????????????????????????????????? 3,000

Total production cost?????????????????????????????????????????20,000

????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ??? Apportioned

??????????????????? Production??????????????????????????? Sale value???????? ?????????????????????????????????????????? cost

? ???????????????????Units??????????????????????????????????????? $?????????????????????????????????????????????????????????????? $?

? P????????????????4.000???????????(x $5)??????????????? 20,000?????????????????($20,000x20/80)??????????? 5,000

? R??????????????? 6,000?????????? (x $10)???????????? 60,000????????????????? ($20,000X60/80)????????? 15,000

?????????????????????????????????????????????????????????????????80,000?????????????????????????????????????????????????????? 20,000?

Product R cost per unit = $15,000/6,000 = $2.50 per unit.

多做幾道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏

Cabrinda Co manufactures bulbs. The following figures are available:

??500 kg of direct materials were actually purchased

??The standard cost per kg is $2.25, leading to a standard cost of actual purchases of $1,125

??The direct materials price variance is $125 favourable

??The direct materials usage variance is $45 adverse

30

【簡(jiǎn)答題】

From the information provided calculate

(i)?The actual price paid per kg for the direct material?

(ii)?The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

?higher quality direct material has been purchased

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