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A、company makes a product in two processes. The following data is available for the latest period, for process 1. Opening work in progress of 200 units was valued as follows. Material $2,400 Labour $1,200 Overhead $400 No losses occur in the process. Units added and costs incurred during the period： Material $6,000 (500 units) Labour $3,350 Overhead $1,490 Closing work in progress of 100 units had reached the following degrees of completion: Material 100% Labour 50% Overhead 30% The company uses the weighted average method of inventory valuation. 62 【单项选择题】 How many equivalent units are used when calculating the cost per unit in relation to overhead?
A、500
B、600
C、630
D、700
A、company makes a product in two processes. The following data is available for the latest period, for process 1. Opening work in progress of 200 units was valued as follows. Material $2,400 Labour $1,200 Overhead $400 No losses occur in the process. Units added and costs incurred during the period： Material $6,000 (500 units) Labour $3,350 Overhead $1,490 Closing work in progress of 100 units had reached the following degrees of completion: Material 100% Labour 50% Overhead 30% The company uses the weighted average method of inventory valuation. 62 【单项选择题】 How many equivalent units are used when calculating the cost per unit in relation to overhead?
A、500
B、600
C、630
D、700
【参考答案及解析】
Work in progress： Materials 100 18 1,800 Labour & overhead 80 24 1,920 3,720 STATEMENT OF EQUIVALENT UNITS Equivalent units Total Units Materials Labour Overheads Output to process 2 600 600 600 600 Closing wIp 100 (100%) 100 (50%) 50 (30%) 30 700 700 650 630 *500 units input + opening WIP 200 units - closing WIP 100 units.
Work in progress： Materials 100 18 1,800 Labour & overhead 80 24 1,920 3,720 STATEMENT OF EQUIVALENT UNITS Equivalent units Total Units Materials Labour Overheads Output to process 2 600 600 600 600 Closing wIp 100 (100%) 100 (50%) 50 (30%) 30 700 700 650 630 *500 units input + opening WIP 200 units - closing WIP 100 units.