题目内容
A company operates a job costing system. Job 812 requires $60 of direct materials, $40 of direct labour and $20 of direct expenses. Direct labour is paid $8 per hour. Production overheads are absorbed at a rate of $16 Per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.What is the total cost of Job 812?
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A company uses process costing to value its output. The following was recorded for the period:Input materials2,000 units at $4.50 per unitConversion costs$13,340Normal loss5% of input valued at $3 per unitActual loss150 unitsThere were no opening or closing stocks.What was the valuation of one unit of output to one decimal place?
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A company operates a process costing system using the first-in-first-out (FIFO) method of valuation. No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the process. The following data relate to last period:Units Degree of completionOpening work in progress2,00060%Total number of units completed14,000Closing work in progress3,000 30%Costs arising:Materials$51,000Conversion$193,1702) What was the value of the closing work in progress for last period?
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