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Anonymous users2024-02-07You can find this cost accounting textbook, find the section on the collection and distribution of auxiliary production expenses, draw a table according to the example problem, and put the formula into it, and you can calculate it.
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Anonymous users2024-02-06Just take a look at it in the encyclopedia.
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Anonymous users2024-02-051.False, (fixed costs are not directly related to production, or not very relevant) 2Mistake. (If the workshop only produces one product, it can be directly included in the production cost account, not the system expense.) ）
3.Mistake.
4.Mistake.
5.Mistake.
6.Wrong. 7.Wrong.
8.False (do not transfer, transfer out after the product is completed).
9.Yes (new guidelines provide).
10.Wrong.
11.Right.
12.Right.
13.Right.
14.Right.
15.Wrong.
16.False (aka; Planned semi-finished product costing).
17.Right.
18.Wrong.
19.Wrong (product and law).
20.Wrong.
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Anonymous users2024-02-041. The cost of non-repairable products: 200 * 10 + 20 * 3 * 10 + 5 * 10 2650 yuan.
2. Net loss of waste: 2650-200-150 2300 yuan 3, make entries:
Borrow: Scrap loss 2650
Credit: Production Costs - A Product 2650
Borrow: Raw Materials - Auxiliary Materials 200
Other receivables 150
Credit: Scrap loss 350
Borrow: Production cost - A product 2300
Credit: Scrap loss 2300
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Anonymous users2024-02-031. Production cost = raw material fixed cost + fixed working hour wage + manufacturing cost = 200 * 10 + 20 * (3 + 5) * 10 = 3600 yuan 2, net loss of waste = 3600-200-150 = 3250 yuan 3, carry forward the cost of irreparable products.
Borrow: Scrap loss - A product 3600
Credit: Basic Cost of Production - A Product 3600
Scrap storage. Borrow: Raw material 200
Credit: Scrap loss - product A 200
Carry forward the net loss of scrap.
Borrow: Basic cost of production - product A 3250
Credit: Scrap loss 3250
Compensation for the wrongdoer.
Debit: Other receivables 150
Credit: Scrap loss - product A 150
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Anonymous users2024-02-021. Distribute direct materials.
Direct feeding only takes place in the process of a b, and the feeding begins, and the direct material is directly fed for distribution.
A total of 250??00 yuan, 200 pieces of finished products have been completed three processes of material resources input, in the product completion rate of 100, in the direct material of the product, the first step of the completion rate of the direct material is:
16000 (16000 +9000) = 64, so the standard container unit in the product = 20 * 40 + 60 =
Total yield = +200 =
Unit direct material cost = yuan br > direct material cost of finished products = * 200 = 15,984.65 yuan.
The direct material cost of the product = = 9,050.35 yuan.
2. Direct labor and manufacturing cost allocation.
Without speaking, each step of the product and the title of the process is completed to a certain degree, tentatively press 50 regular.
In the first phase of the completion rate, direct labor and manufacturing costs are completed in the time of the allocation of quotas = 4 = 40 = 20
The second step completion rate of the product = (8 +8) 40 = 40
The in-process completion rate of the product = (8 +16 +8) 40 = 80
Product Standard Container Units = 20 * 40 +60 = 4 +16 +48 = 68 Total Production = 200 +68 = 268
Direct Labor Unit Cost = 7,980/268 =
The direct labor cost of the finished product = 200 * = = yuan.
Direct labor costs and product costs = $2,247.78.
Manufacturing cost unit cost = 8512 268 =
The cost of manufacturing the finished product = 200 * = 6,352.24 yuan.
The manufacturing cost is in the product cost = = yuan.
Finished product costFinished product cost = finished product cost of direct material + direct labor completion + manufacturing expense cost.
Yuan. Cost = Total Cost - Finished Product Cost = 16000 9000 7980 + = Yuan.
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Anonymous users2024-02-01Borrow; Production cost - basic production cost - 4500 yuan for product A - 3200 yuan for product B.
The auxiliary production cost is 3630 yuan.
The manufacturing cost is 1210 yuan.
The management fee is 1050 yuan.
Credit: 13,590 yuan for raw materials.
2.Borrow; Production cost - basic production cost - product A element.
B product element. The auxiliary production cost is 1600 yuan.
The manufacturing cost is 1300 yuan.
The management fee is 1500 yuan.
Credit: Employee remuneration payable - salary 7,800 yuan.
3.Borrow: production cost - basic production cost - product A yuan.
B product element. The auxiliary production cost is 224 yuan.
The manufacturing cost is 182 yuan.
The management fee is 210 yuan.
Credit: Employee remuneration payable - employee benefits 1092 yuan.
4.Borrow: manufacturing cost 2740 yuan.
Production cost - auxiliary production cost 1530 yuan.
The management fee is 2160 yuan.
Credit: Accumulated depreciation of 6,430 yuan.
5.Borrow: 2,600 yuan for manufacturing costs.
Production cost - auxiliary production cost 1400 yuan.
The management fee is 1900 yuan.
Credit: Bank deposit 5900 yuan.
6.Allocation of ancillary production costs:
Borrow: production cost - basic production cost - product A yuan.
B product element. The management fee is 3140 yuan.
Credit: production cost - auxiliary production cost 8484 yuan.
7.Allocate manufacturing expenses:
Borrow: production cost - basic production cost - product A yuan.
B product element. Credit: 8,032 yuan for manufacturing costs.
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Anonymous users2024-01-31What is the 3355 data used in the later stage**?
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Anonymous users2024-01-301. The distribution rate of electricity consumption of a product = (33000-3000) * borrow: manufacturing cost 1200 (3000*
Administrative fee 2800
Production cost – product A 7200
bProduct 4800
Credit: Other payables 16000
2. 1. The completion rate of process 1 man-hours = 8 * 50% 40 = 10% the completion rate of process 2 man-hours = (8 + 16 * 50%) 40 = 40% The completion rate of process 3 man-hours = (8 + 16 + 16 * 50%) 40 = 80% 2, the distribution of labor and manufacturing costs is about the equivalent output = 20 * 10% + 40 * 40% + 60 * 80% = 66
3. Raw material cost distribution rate = 16000 (200 + 20 + 40 + 60) = 50 production workers salary distribution rate = 7980 (200 + 66) = 30 manufacturing cost distribution rate = 8512 (200 + 66) = 324, finished product cost = 200 * (50 + 30 + 32) = 22400 at the end of the month in product cost = 120 * 50 + 66 * (30 + 32) = 100925, borrow: inventory goods 22400
Credit: Production cost 22400
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Anonymous users2024-01-29Product A direct labor (49200+6888)8000 (8000+4400+4000) 27360 yuan.
301 B product direct labor (49200 + 6888) 4400 (8000 + 4400 + 4000) 15048 yuan.
302 C products direct labor (stupid shed 49200 + 6888) 4000 (8000 + 4400 + 4000) 13680 yuan.
Borrow: production costs.
301 A product with royal rules - direct labor 27360 yuan.
Production cost - 301 B product - direct labor 15048 yuan.
Production cost - 302 C products - direct labor 13,680 yuan.
Credit: Employee Compensation Payable.
Salary 49200
Employee Compensation Payable - Benefits 6888
2. Borrow: production cost - 301 B product 396000
Credit: Raw materials 396000
A product manufacturing costs.
44280) 8000 (8000+4400+4000) 21600 yuan.
301 B product manufacturing cost (44280) 4400 (8000 + 4400 + 4000) 11880 yuan.
302 manufacturing cost of C products (44280) 4000 (8000 + 4400 + 4000) 10800 yuan.
Borrow: production cost - 301 A product - manufacturing cost 21,600 yuan.
Production cost - 301 B product - manufacturing cost 11880 yuan.
Production cost - 302 C products - manufacturing cost 10,800 yuan.
Credit: Manufacturing expenses 44280
The direct material of product A is 84,000 yuan, the direct labor is 12,000 + 27,360 39,360 yuan, the manufacturing cost is 8,000 + 21,600 and 29,600 yuan, and the total cost is 84,000 + 39,360 + 29,600 and 152,960 yuan.
Borrow: finished products - 301 A products 152,960 yuan.
Credit: Production cost - 301 A product - direct material 84000
Production cost - 301 A product - direct labor 39360
Production cost - 301 A product - manufacturing cost 29600
301 B products into the warehouse 12 pieces, at a fixed cost to carry forward the cost of the transferred products to the warehouse direct material 3300 * 12 39600, direct labor 825 * 12 9900, manufacturing cost 700 * 12 8400 yuan, the total cost of 39600 + 9900 + 8400 57900
Borrow: Finished product 57900
Credit: Production Cost - 301 B Product - Direct Material 39600
Production cost - 301 B product - direct labor 9900
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Anonymous users2024-01-28The completion rate of the second process = (10+20*50%) 30=66% The answer is b
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Anonymous users2024-01-27The fixed manufacturing expense allocation after the increase is 30000 200000 per unit = selling expense allocation per unit = 20000 200000 = therefore, the total cost per unit increase =
Increased revenue per unit = RMB.
The increased revenue is less than the increased cost, so no further processing should be done.
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