材料全屏
A、company manufactures two joint products, P and R, in a common process. Data for June are as follows. $ Opening inventory 1,000 Direct materials added 10,000 Conversion costs 12,000 Closing inventory 3,000 Production Sales Sales price Units Units $ per unit P 4,000 5,000 5 R 6,000 5,000 10 64 【单项选择题】 If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June?
A、$1.25
B、$2.22
C、$2.50
D、$2.75
A、company manufactures two joint products, P and R, in a common process. Data for June are as follows. $ Opening inventory 1,000 Direct materials added 10,000 Conversion costs 12,000 Closing inventory 3,000 Production Sales Sales price Units Units $ per unit P 4,000 5,000 5 R 6,000 5,000 10 64 【单项选择题】 If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June?
A、$1.25
B、$2.22
C、$2.50
D、$2.75
【参考答案及解析】
Total production inventory $ Opening inventory 1,000 Direct materials added 10,000 Conversion costs 12,000 23,000 Less closing inventory 3,000 Total production cost 20,000 Apportioned Production Sale value cost Units $ $ P 4.000 (x $5) 20,000 ($20,000x20/80) 5,000 R 6,000 (x $10) 60,000 ($20,000X60/80) 15,000 80,000 20,000 Product R cost per unit = $15,000/6,000 = $2.50 per unit.
Total production inventory $ Opening inventory 1,000 Direct materials added 10,000 Conversion costs 12,000 23,000 Less closing inventory 3,000 Total production cost 20,000 Apportioned Production Sale value cost Units $ $ P 4.000 (x $5) 20,000 ($20,000x20/80) 5,000 R 6,000 (x $10) 60,000 ($20,000X60/80) 15,000 80,000 20,000 Product R cost per unit = $15,000/6,000 = $2.50 per unit.