问题已解决
這道題怎么算的 看解析沒太看懂
FAILED
FAILED
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你把題材發(fā)全一下,您這里兩圖可見部分題材材料
2020 08/13 21:19
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2020 08/13 21:23
需要看的只有1-3材料啊
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2020 08/13 21:29
投產(chǎn)600件和500件,共用材料 9000*50
分配率9000*50/(600*10+500*6)=50,甲50*600*10=300000,乙500*6*50=150000
人工分配率180000/(9000+6000)=12,甲9000*12=108000,乙6000*12=72000
制造費用分配率60000/15000=4,甲9000*4=36000,乙6000*4=24000
甲生產(chǎn)成本300000+108000+36000=444000,
轉(zhuǎn)庫存商品300000/600*400=200000,108000/(400+200*50%)*400=86400,36000/500*400=28800,200000+86400+28800=315200
生產(chǎn)成本余額444000-315200=128800
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