题目内容
中国书法作为汉字书写的艺术,具有非常悠久的历史。它是中国艺术的最高形式之一,既能传达思想,又能展示线条抽象的美感。人们还普遍认为,练习书法能够使人保持身体健康。中国历史上的书法家多有长寿之辈,也证实了这一说法。人们在练习书法时全神贯注,被书法作品的魅力深深吸引,从而对令人不快的事情视而不见,听而不闻,取而代之的是一种平静和轻松,以及一种舒适怡然的心理状态,这对身心大有裨益。题干
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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?
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?
Information relating to two processes (F and G) was as follows:ProcessNormal loss (as% of input)Input (litres)Output (litres)F865,00058,900G537,50035,700For each process, was there an abnormal loss or an abnormal gain?Process FProcess G
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$193,1701）what was the total number of units input during last period?
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