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Accounting版 - 月底考BEC, 请教两道BEC的题目
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话题: department话题: bec话题: conversion话题: product话题: process
进入Accounting版参与讨论
1 (共1页)
J****u
发帖数: 802
1
我用的是wiley的CD题库,有两道BEC的题目怎么也想不明白,请大家帮忙看看,多谢了!
A manufacturing company employs a process cost system. The company’s
product passes through both Department 1 and Department 2 in order to be
completed. Conversion costs are incurred uniformly throughout the process in
department 2. The direct material is added in Department 2 when conversion
is 80% complete. This direct material is a preservative that does not change
the volume. Spoiled units are discovered at the final inspection and are
recognized
J****u
发帖数: 802
2
Lane Co. produces main products Kul and Wu. The process also yields by-
product Zef. Net realizable value of by-product Zef is subtracted from
joint production cost of Kul and Wu. The following information pertains to
production in July 2008 at a joint cost of $54,000:
Product Units produced Market value Additional cost after split-off
Kul 1,000 1,000 $0
Wu 1,500 1,500 0
Zef 500 500 3,000
If Lane uses the net realizable value method for alloca
1 (共1页)
进入Accounting版参与讨论
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话题: department话题: bec话题: conversion话题: product话题: process