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Lakeland Chemical, Zing adl bir rn retmektedir. Dorudan malzemeler srecin banda eklenir ve dntrme etkinlii,...

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Accounting

Lakeland Chemical, Zing adl bir rn retmektedir. Dorudan malzemeler srecin banda eklenir ve dntrme etkinlii, retim boyunca tek tip olarak gerekleir. Balang srecindeki alma envanteri, dnme gre %60 tamamland; biten sre ii alma envanterinin %20'si tamamland. Aadaki veriler Mays ayna aittir:

Birimler
Devam eden almalar, 1 Mays 15.000
Birimler Mays aynda balad 60.000
Tamamlanan ve devredilen birimler 68.000
Devam eden almalar, 31 Mays 7.000

Toplam Dorudan Malzemeler Dnm maliyetleri
Maliyetler:
Devam eden almalar, 1 Mays $ 41.250 $ 16.500 $ 24.750
Mays aynda yaplan masraflar 234.630 72.000 162.630
Toplamlar $ 275.880 $ 88.500 $ 187.380

Arlkl ortalama sre maliyeti yntemi kullanlarak, Mays aynda tamamlanan ve transfer edilen mallarn maliyeti:

oktan semeli

  • 249.560 dolar.

  • 250.240 dolar.

  • 258.400 dolar.

  • 263.840 dolar.

  • Cevaplarn hibiri doru deil.

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