题目内容
The following information relates to questions 1) and 2):A company operates a process costing system using the first in first out (FIFO) method of valuation. No losses occur in the process.The following data relate to last month:Units Degree of completion ValueOpening work in progress10060%$680Completed during the month900Closing work in progress15048%The cost per equivalent unit of production for last month was $12.2) What was the total value of the units completed last month?
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A company uses process costing to value its output and all materials are input at the start of the process. The following information relates to the process for one month:Input3,000 unitsOpening stock 400 unitsLosses10% of input is expected to be lostClosing stoc200 unitsHow many good units were output from the process if actual losses were 400 units?
In a process where there are no work-in-progress stocks, two joint products (J and K) are created. Information(in units) relating to last month is as follows:Joint production costs last month were $110,000 and these were apportioned to joint products based on the number of units produced.What were the joint production costs apportioned to product J for last month.
Two products G and H are created from a joint process. G can be sold immediately after split-off. H requires further processing before it is in a saleable condition. There are no opening stocks and no work in progress The following data are available for last period:$Total joint production costs384,000Further processing costs (product H)159,600Using the physical unit method for apportioning joint production costs, what was the cost value of the closing stock of product H for last period?
有以下程序#include main(){int sum, pad, pAd;sum=pad= 5;pAd = ++sum, pAd++, ++pad;print("%d\n", pad );程序的输出结果是( )
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