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The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:
Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.
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a: Quota consumption of products = 60 * 50 = 3000
B. Product quota consumption = 40 * 50 = 2000
c. Quota consumption of product = 10 * 50 = 500
Material allocation rate = 3000 * 50 (3000 + 2000 + 500) = material cost of product A = 3000*
The material cost of product B = 2000*
C. Material cost of product A = 500*
1.Borrow: Production Costs - A Product 81900
bProduct 55300
cProduct 13650
Credit: Raw Materials - A 150150
B 7002Borrow: Manufacturing cost 1100
Credit: Raw Materials - B 500
C 6003Debit: 300 selling fees
Credit: Raw Materials - A 300
4.Borrow: 400 for administrative fees
Credit: raw materials - D 400
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Finished product: direct labor = 640000 (3000 + 400 * 50%)*3000
Direct material = 1,360,000 3,400 * 3,000 manufacturing cost = 960,000 (3,000 + 400 * 50%) * 3,000 in product: direct labor = 640,000 (3,000 + 400 * 50%)*400 * 50%.
Direct material = 1,360,000 3,400 * 400 manufacturing cost = 960,000 (3,000 + 400 * 50%)*400 * 50%.
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The material cost to be borne by product A = 89600 * (1-3%) * 200 * 5 (200 * 5 + 300 * 6) = 31040
The material cost to be borne by product B = 89600 * (1-3%) * 300 * 6 (200 * 5 + 300 * 6) = 55872
Borrow: Production cost - A31040
Borrow: Production cost - B 55872
Borrow: Material Cost Difference - Raw Materials 2688
Credit: Material Procurement 89600
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The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step: >>>More