A company uses process costing to value output. During the last month the following inform
A、$22,650
B、$21,900
C、$21,600
D、$21,150
A、$22,650
B、$21,900
C、$21,600
D、$21,150
听力原文: Once you are hired as a company employee, you will probably have business cards. A business card is printed with your name, title, company, address and phone number. Presenting a business card can provide information to help make a favorable business impression. For example, when you arrive for a business interview, give the secretary your card, pronounce your name clearly, and explain your business purpose. Sit quietly until the person you want to see arrives or you ore told what to do. When you leave, make sure that you thank the secretary for any help she has given you.
Once you are hired as a company【11】, you will probably have business cards. A business card is printed with your name, title, company, address and phone number.【12】a business card can provide information and help to make a favorable business impression. For example, when you arrive for a business【13】, give the secretary your card, pronounce your name clearly, and explain your business purpose. Sit【14】until the person you want to see arrives or you are told what to do. When you leave,【15】that you thank the secretary for any help she has given you.
A、(i) only
B、(ii) only
C、Both of them
D、Neither of them
A、$19,910
B、$20,000
C、$20,510
D、$21,710
A、The number of units worked on during a period including the opening and closing stock units.
B、The number of whole units worked on during a period ignoring the levels on completion of opening and closing stock units.
C、The number of effective whole units worked on during a period allowing for the levels of completion of opening and closing stock units.
D、The total number of whole units started during a period ignoring the opening stock units as these were started in the previous period.
The following information relates to questions 10 and 11: A company operates a process costing system using the FIFO method of valuation. No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the process. The following data relate to last period: Units Degree of completion Opening work in progress 2,000 60% Total number of units completed 14,000 Closing work in progress 3,000 30% $ Costs arising: Materials 51,000 Conversion 193,170 What was the total number of units input during last period?
A、12,000
B、13,000
C、15,000
D、17,000
A、$21,330
B、$21,690
C、$22,530
D、$22,890
The following information relates to questions 12 and 13. A company makes a product in two processes. The following data is available for the latest period,for process 1. Opening work in progress of 200 units was valued as follows. Material $2,400 Labour $1,200 Overhead $400 No losses occur in the process. Units added and costs incurred during the period: Material $6,000 (500 units) Labour $3,350 Overhead $1,490 Closing work in progress of 100 units had reached the following degrees of completion: Material 100% Labour 50% Overhead 30% The company uses the weighted average method of inventory valuation. How many equivalent units are used when calculating the cost per unit in relation to overhead?
A、500
B、600
C、630
D、700
A、$7,200
B、$13,200
C、$14,840
D、$15,400
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