[問題] 成會 製造成本問題

看板Accounting作者 (dear)時間15年前 (2010/10/16 21:58), 編輯推噓6(6推 0噓 21→)
留言27則, 3人參與, 最新討論串1/1
Davison Company is to submit a bid on the production of 11,250 ceramic plates. It is estimates the the cost of materials will be $13,000 and the cost of direct labor will be $15,000.Factory overhead is applied at $2.70 per direct labor hour in the Molding Department and at 35% of the direct labor cost in the Decorating Department. It is estimated that 1,000 direct labor hours, at a cost of $9,000,will be required in Molding. Require: Determine the cost to produce. Ans:$32,800 Materials $13,000 Direct labor 15,000 Factory overhead: Molding(1,000 direct labor hour*$2.70) 2,700 Decorating($6000*35%) 2,100 ^^^^請問這個$6000是怎麼來的呢? -------- Estimated cost to production $32,800 謝謝:)) -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 218.167.99.75
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10/16 22:37, , 1F
我也兜不起來 Molding的2,700與題目最後一段也挺怪的
10/16 22:37, 1F
推
10/16 23:07, , 2F
15,000-9000=6000 (所有人工-M部門=D部門人工)
10/16 23:07, 2F
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10/16 23:08, , 3F
再*上分攤率=製造費用
10/16 23:08, 3F
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10/16 23:31, , 4F
s大 那為什麼直接人工上面還是掛15,000呢?
10/16 23:31, 4F
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10/16 23:33, , 5F
15,000是直接成本 怎麼要再如此分攤?
10/16 23:33, 5F
推
10/16 23:37, , 6F
他是依直接人工當作製造費用的成本標的。
10/16 23:37, 6F
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10/16 23:37, , 7F
把直接人工費用拆成兩組在各自*上分攤率求出FO
10/16 23:37, 7F
推
10/16 23:50, , 8F
謝謝 了解你的意思了
10/16 23:50, 8F
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10/16 23:52, , 9F
我想題目中的at 35% of direct labor cost 很容易誤導人吧
10/16 23:52, 9F
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10/16 23:53, , 10F
光提這樣無法得知是所有DL的35% 還是D部門發生DL的35%
10/16 23:53, 10F
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10/16 23:56, , 11F
and at 35% of the direct labor cost
10/16 23:56, 11F
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10/16 23:56, , 12F
還好阿= =+....
10/16 23:56, 12F
推
10/17 00:04, , 13F
你眼神閃了一下是代表有什麼訣竅嗎? = =+ 傳授一下 大大
10/17 00:04, 13F
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10/17 00:05, , 14F
定冠詞the的關係嗎? = =+
10/17 00:05, 14F
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10/17 00:08, , 15F
還是說不同部門分攤的話本來就以該部門發生成本作分攤基礎
10/17 00:08, 15F
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10/17 00:08, , 16F
為原則? = =+
10/17 00:08, 16F
推
10/17 00:10, , 17F
@@...沒阿 他就寫說D部門的人工的35啪阿.....斷句吧如果真
10/17 00:10, 17F
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10/17 00:10, , 18F
的有訣竅的話....我眼神有閃一下嗎XD
10/17 00:10, 18F
推
10/17 00:12, , 19F
他那句子 be applied at *** in M and at *** in D
10/17 00:12, 19F
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10/17 00:13, , 20F
我以為是and前後一致表示m部門的部分是***和d部門部分是**
10/17 00:13, 20F
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10/17 00:14, , 21F
所以我沒把in D與前面的the direct labor cost聯想在一起
10/17 00:14, 21F
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10/17 00:14, , 22F
@@..多寫寫自然會比較順囉...~~~
10/17 00:14, 22F
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10/17 00:15, , 23F
= =+ <-不就是眼神閃了一下嗎?
10/17 00:15, 23F
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10/17 00:19, , 24F
= =11
10/17 00:19, 24F
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10/17 00:19, , 25F
謝囉 有碰到相同問題再研究看看
10/17 00:19, 25F
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10/17 00:19, , 26F
= =+
10/17 00:19, 26F
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10/17 12:38, , 27F
謝謝!!!!!!!!:)
10/17 12:38, 27F
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