costmanagementaccountingandcontrol第六章解答手册

costmanagementaccountingandcontrol第六章解答手册内容摘要：

............................... 6,000 Total units accounted for ........................................... 38,000 6–8 A B C D Completed ......................... 18,000a 22,000c 40,000d 50,000f Units in ending WIP ........... 800b 0 2,000e 1,000g Equivalent units ................ 18,800 22,000 42,000 51,000 a(3,000 + 19,000 – 4,000). e(8,000  ). b(4,000  ). f(35,000 + 25,000 – 10,000). c(2,000 + 20,000 – 0). g(10,000  ). d(48,000 – 8,000). 106 6–9 A B C D Started and pleteda......................... 15,000 20,000 40,000 25,000 Beginning work in processb .................. 2,100 500 0 10,000 Ending work in processc ....................... 800 0 2,000 1,000 Equivalent units .................................... 17,900 20,500 42,000 36,000 aA = 19,000 – 4,000。 B = 20,000 – 0。 C = 48,000 – 8,000。 D = 35,000 – 10,000 An underlying assumption is that units in BWIP are finished first before starting new units. bA = 3,000 。 B = 2,000 。 C = 0。 D = 25,000  cA = 4,000 。 B = 0。 C = 8,000 。 D = 10,000  6–10 1. Unit cost = Unit direct materials cost + Unit conversion costs = ($30,000 + $25,000)/11,000 + ($5,000 + $65,000)/8,000 = $ + $ = $ per equivalent unit 2. Cost of ending work in process: Direct materials ($  6,000) ........... $30,000 Conversion costs ($  3,000) ........ 26,250 Total.................................................... $ 56,250 Cost of goods transferred out = $  5,000 = $68,750 6–11 1. Physical flow schedule: Units to account for: Units, beginning work in process ........ 10,000 Units started ....................................... 60,000 Total units to account for ................... 70,000 Units accounted for: Started and pleted ........................ 40,000 Units, beginning work in process ........ 10,000 Units, ending work in process............. 20,000 107 Total units accounted for .................... 70,000 6–11 Concluded 2. Unit cost = Unit direct material costs + Unit conversion costs = $240,000/60,000 + $320,000/50,000 = $ + $ = $ per equivalent unit 3. Cost of ending work in process: Direct materials (20,000  $) ................... $ 80,000 Conversion costs (5,000  $) .................. 32,000 ...................................................... Total cost $ 112,000 Cost of goods transferred out: Units started and pleted (40,000  $) $ 416,000 Units in beginning work in process: ........................................................................Priorperiod costs 100,000 ........................................................................ Current cost to finish units (5,000  $).................................................... 32,000 ...................................................... Total cost $ 548,000 4. Work in Process—Sewing ........................ 548,000 ...................Work in Process—Cutting 548,000 6–12 1. Equivalent units calculation: Direct Conversion Transferred Materials Costs In Units pleted .................. 16,000 16,000 16,000 Ending WIP: 8,000  50% ................... 4,000 4,000 8,000  100%.................. 8,000 Total equivalent units ......... 20,000 20,000 24,000 2. Costs charged to the department: Direct Conversion Transferred Materials Costs In Total 108 Costs in BWIP ..................... $ 5,000 $ 6,000 $ 8,000 $ 19,000 Costs added by department 32,000 50,000 40,000 122,000 Total costs .......................... $37,000 $56,000 $48,000 $141,000 Unit cost = Unit direct materials cost + Unit conversion costs + Unit transferredin cost = $37,000/20,000 + $56,000/20,000 + $48,000/24,000 = $ + $ + $ = $ 6–13 Equivalent units calculation: Direct Conversion Transferred Materials Costs In Units started and pleted 12,000 12,000 12,000 Units to plete in BWIP: 4,000  60% 2,400 2,400 Units in EWIP: 8,000  100% 8,000 8,000  50% 4,000 4,000 Total equivalent units 18,400 18,400 20,000 Unit cost = Unit direct materials cost + Unit conversion costs + Unit transferredin cost = $32,000/18,400 + $50,000/18,400 + $40,000/20,000 = $* + $* + $ = $ *Rounded. 109 6–14 1. Journal entries: a. Work in Process—Assembly ............. 24,000 Materials Inventory ................... 24,000 b. Work in Process—Assembly ............. 4,600 Work in Process—Finishing .......... 3,200 Wages Payable.......................... 7,800 c. Work in Process—Assembly ............. 5,000 Work in Process—Finishing .......... 4,000 Overhead Control...................... 9,000 d. Work in Process—Finishing .............. 32,500 Work in Process—Assembly .... 32,500 e. Finished Goods ................................. 20,500 Work in Process—Finishing ..... 20,500 f. Overhead Control .............................. 10,000 Miscellaneous Accounts ........... 10,000 g. (optional entry) Cost of Goods Sold........................ 1,000 Overhead Control...................... 1,000 2. Work in Process—Assembly: $24,000 4,600 5,000 (32,500) $ 1,100 ending inventory Work in Process—Finishing: $ 3,200 4,000 32,500 (20,500) $ 19,200 ending inventory 110 6–15 1. For operation costing to be appropriately applied, products must be produced in batches where there are significant differences in direct materials costs but similar demands on conversion resources. This pany produces in batches, and it seems reasonable that the products would make similar demands on the conversion resources for the operations used. Thus, f。