What is the value of the units transferred to process 2?
A、$7,200
B、$13,200
C、$14,840
D、$15,400
A、$7,200
B、$13,200
C、$14,840
D、$15,400
【参考答案及解析】
STATEMENT OF COSTS PER EQUIVALENT UNIT Materials$ Labour$ Overheads$ Total Opening stock 2,400 1,200 400 Added during period 6,000 3,350 1,490 Total cost 8,400 4,550 1,890 Equivalent units 700 650 630 Cost per equivalent unit $12 $7 $3 $22 Value of units transferred to process 2 = 600 units x $22 = $13,200
STATEMENT OF COSTS PER EQUIVALENT UNIT Materials$ Labour$ Overheads$ Total Opening stock 2,400 1,200 400 Added during period 6,000 3,350 1,490 Total cost 8,400 4,550 1,890 Equivalent units 700 650 630 Cost per equivalent unit $12 $7 $3 $22 Value of units transferred to process 2 = 600 units x $22 = $13,200