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2021年acca考试F2科目第十一章练习题与解析(69)进入阅读模式

2021年acca考试F2科目第十一章练习题与解析(69) 进入阅读模式 点我咨询

2020-12-25 08:56:15| 来源:中公财经

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

【单选题】ABC Co produces a certain food item in a manufacturing process. On 1 June, there was no opening inventory of work in process. During June, 1,500 units of material were input to the process, with a cost of $105,000. Direct labour costs in June were $14,750. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 June consisted of 250 units which were 100% complete as to materials and 90% complete as to labour and overhead. There was no loss in process.

What is the full production cost of completed units during June?

A. $100,000

B. $124,375

C. $125,000

D. $149,250

【单选题】ABC Co produces a certain food item in a manufacturing process. On 1 June, there was no opening inventory of work in process. During June, 1,500 units of material were input to the process, with a cost of $105,000. Direct labour costs in June were $14,750. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 June consisted of 250 units which were 100% complete as to materials and 90% complete as to labour and overhead. There was no loss in process.

What is the value of the closing work in progress on 30 June?

A. $19,750

B. $24,250

C. $24,875

D. $149,250

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(责任编辑:张凤娇)
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