A company uses process costing to value its output. The following was recorded for the period: Input materials 2,000 units at $4.50 per unit Conversion costs 13,340 Normal loss 5% of input valued at $3 per unit Actual loss 150 units There were no opening or closing inventories.What was the valuation of one unit of output to one decimal place?
A、$11.8
B、$11.6
C、$11.2
D、$11.0
A、$11.8
B、$11.6
C、$11.2
D、$11.0
【参考答案及解析】
nput costs = 2,000 units x $4.50 = $9,000 Conversation costs = $13,340 Normal loss = 5% x 2,000 units x $3 =$300 Expected output = 2,000 units - 100 units =1,900 units Cost per unit of output =Input costs/ Expected output=$9,000 + $13,340 - $300/ 1,900 units=$22,040/1,900 units=$11.6 (to one decimal point)
nput costs = 2,000 units x $4.50 = $9,000 Conversation costs = $13,340 Normal loss = 5% x 2,000 units x $3 =$300 Expected output = 2,000 units - 100 units =1,900 units Cost per unit of output =Input costs/ Expected output=$9,000 + $13,340 - $300/ 1,900 units=$22,040/1,900 units=$11.6 (to one decimal point)