The following data relate to a manufacturing company. At the beginning of August there was no inventory. During August 2,000 units of product X were produced, but only 1,750 units were sold. The financial data for product X August were as follows: The value of inventory of X at 31 August using a throughput accounting approach is:
A、$5,000
B、$6,175
C、$6,575
D、$13,725
A、$5,000
B、$6,175
C、$6,575
D、$13,725
【参考答案及解析】
The correct answer is: $5,000. The total cost of producing 2,000 units using a throughput approach is: $ Materials 40,000 The cost per unit is $20 ($40,000 ÷ 2,000). For the remaining inventory of 250 units the cost would be 250 × $20 = $5,000
The correct answer is: $5,000. The total cost of producing 2,000 units using a throughput approach is: $ Materials 40,000 The cost per unit is $20 ($40,000 ÷ 2,000). For the remaining inventory of 250 units the cost would be 250 × $20 = $5,000