题目

What is the value of the units transferred to process 2?

A

$7,200

B

$13,200

C

$14,840

D

$15,400

考点:Chapter11Processcosting

STATEMENT OF COSTS PER EQUIVALENT UNIT 

                                                  Materials$                  Labour$                Overheads$               Total

Opening stock                               2,400                       1,200                         400 

Added during period                     6,000                       3,350                        1,490

Total cost                                     8,400                         4,550                       1,890 

Equivalent units                              700                          650                           630

Cost per equivalent unit                   $12                          $7                             $3                           $22

Value of units transferred to process 2 = 600 units x $22 = $13,200

多做几道

材料全屏
60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏
62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

该科目易错题

该题目相似题