会计学企业决策的基础 答案教学资料Word格式文档下载.docx
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会计学企业决策的基础 答案教学资料Word格式文档下载.docx
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Add:
Purchasesofdirectmaterials
410,000
Costofdirectmaterialsavailableforuse
$432,000
Less:
Materialsinventory,endofyear
26,000
Costofdirectmaterialsused
$406,000
(3)
Paymentsofdirectlaborpayrolls
$189,000
(4)
Directlaborcostassignedtoproduction
$192,000
(5)
Totalmanufacturingcosts:
Directmaterialsused[parta
(2)]
Directlaborcost
192,000
Manufacturingoverhead
393,600
Totalmanufacturingcosts
$991,600
(6)
Costoffinishedgoodsmanufactured:
Workinprocessinventory,beginningofyear
$5,000
Totalmanufacturingcosts[parta(5)]
991,600
Costofallgoodsinprocessduringtheyear
$996,600
Workinprocessinventory,endofyear
9,000
Costoffinishedgoodsmanufactured
$987,600
(7)
Costofgoodssold:
Beginninginventoryoffinishedgoods
$38,000
Costoffinishedgoodsmanufactured[parta(6)]
987,600
Costofgoodsavailableforsale
$1,025,600
Endinginventoryoffinishedgoods
25,000
Costofgoodssold
$1,000,600
(8)
Totalinventory:
Materialsinventory
$26,000
Workinprocessinventory
Finishedgoodsinventory
Totalinventory
$60,000
b.
HILLSDALEMANUFACTURINGCORP.
ScheduleoftheCostofFinishedGoodsManufactured
FortheYearEndedDecember31,20__
Workinprocessinventory,beginningofyear
Add:
Manufacturingcostsassignedtoproduction:
Directlabor
Costofallgoodsinprocessduringtheyear
Less:
Workinprocess,endofyear
Costoffinishedgoodsmanufactured
Chapter16P76116.4B
Purchasesofdirectmaterials
$360,000
b.
Costofdirectmaterialsused:
$18,000
360,000
Costofmaterialsavailableforuse
$378,000
14,000
$364,000
c.
Directlaborpayrollspaidduringtheyear
$225,000
d.
Directlaborcostsassignedtoproduction
$230,000
e.
Overheadcostsduringtheyear
$400,000
Unitsintheactivitybase(directlaborcosts)
230,000
Overheadstatedasapercentageofdirectlaborcosts
($400,000÷
$230,000)
174%
f.
Directmaterialsused(partb)
Manufacturingoverheadappliedtoproduction
400,000
Totalmanufacturingcostschargedtoworkinprocess
$994,000
g.
Costsoffinishedgoodsmanufactured:
$20,000
Totalmanufacturingcosts(partf)
994,000
$1,014,000
Costofworkinprocessinventory,endofyear
$989,000
h.
$98,000
Costoffinishedgoodsmanufactured(partg)
989,000
$1,087,000
110,000
$977,000
i.
Totalinventoryatyear-end:
$14,000
$149,000
Chapter17P80217.3A
DepartmentOneoverheadapplicationratebasedonmachine-hours:
ManufacturingOverhead
=
$420,000
$35permachine-hour
Machine-Hours
12,000
DepartmentTwooverheadapplicationratebasedondirectlaborhours:
$337,500
$22.50perdirectlaborhour
DirectLaborHours
15,00
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