# 會計原文題,有誰會,請幫我解答?1~3題(計算過程要寫)

The Morton Company processes unprocessed goat milk up to the splitoff point where two products, condensed goat milk and skim goat milk result .The following information was collected for the month of October:

Direct Materials processed: 65000 gallons (shrinkage was 10%)

Production: condensed goat milk 26100gallons

skim goat milk 32400gallons

Sales: condensed goat milk $3.50per gallon

skim goat milk $2.50per gallon

The costs of purchasing the 65000gallons of unprocessed goat milk and processing it up to the splitoff point to yield a total of58500gallons of salable product was $72240.There were no inventory balances of either product.

Condensed goat milk may be processed further to yield 19500 gallons(the remainder is shrinkage )of a medicinal milk product ,Xyla, for an additional processing cost of$3per usable gallon . Xyla can be sold for$18per gallons.

Skim goat milk can be processed further to yield28100gallons of skim goat ice cream ,for an additional processing cost per usable gallon of$2.50.The product can be sold for $9per gallon.

There are no beginning and ending and ending inventory balances.

1. What is the estimated net realizable value of Xyla at the splitoff point?

2. What is the estimated net realizable value of the skim goat ice cream at the splitoff point?

3. Using estimated net realizable value, what amount of the $72240of joint costs would be allocated Xyla and the skim goat ice cream?

4. Using the sales value at splitoff method, what is the gross-margin percentage for condensed goat milk at the splitoff point?

5. Using the sales value at splitoff method, what is the gross-margin percentage for skim goat milk at the splitoff point?

6.How much (if any)extra income would Morton earn if it produced and sold all of the Xyla from the condensed goat milk ?Allocate joint processing costs bases upon relative value on the splitoff.(Extra income means income in excess of what Morton would have earned from selling condensed goat milk.)

7.How much(if any)extra income would Morton earn if it produced and sold skim milk ice cream from goats rather than goat skim milk ?Allocate joint processing costs based upon the relative sales value at splitoff point.

1~7題

各位大大,會?請幫幫忙?

抱歉因為字數限字,用補充,6.7題,

(1~7請寫計算過程)請各位大大幫忙~

1.$292500

2.$182650

3.$44471 and $ 27769

4.58.1%

5.58.1%

6.$201150

7.$101650

謝謝你的算式,1~3題答案不太正確,能在幫我解一下嗎?@@!!

很謝謝你幫我解答!!

### 3 Answers

- 1 decade agoFavorite Answer
1.第1-3題是有相關：

(1)購買原料的數量是65,000加侖，成本是$72,240。

可作成半成品Condensed goat milk 26,100加侖 & Skim goat milk 32,400加侖，共計58,500加侖(65,000X90%含耗損10%)。

半成品Condensed goat milk26,100加侖可做成Xyla 19,500加侖，加工成本每加侖$3；Skim goat milk 32,400加侖可做成Skim goat ice cream 28,100加侖，加工成本每加侖$2.5。

(2)計算式：

Xyla：[$72,240/(26,100+32,400)]X26,100+19,500X3=$90,730

Skim goat ice cream：[$72,240/(26,100+32,400)]X32,400+28,100X2.5=$110,260

Direct material allocate to Xyla：[$72,240/(26,100+32,400)]X26,100=32,230；Skim goat ice cream：$72,240-32,230=40,010

2.第4-5題：

(1)Sales: Condensed goat milk $3.50per gallon；Skim goat milk $2.50per gallon

(2)計算式：

Condensed goat milk cost：[$72,240/(26,100X3.5+32,400X2.5)]X(26,100X3.5)=38,289；Unit cost=38,289/26,100=1.467；Margin %=(3.5-1.467)/3.5=58%

Skim goat milk cost：$72,240-38,289=33,951；Unit cost=33,951/32,400=1.048；Margin %=(2.5-1.048)/2.5=58%

3.第6-7題：

(1)Xyla can be sold for$18per gallons.The product can be sold for $9per gallon.

(2)計算式：以第1-2題解答中Xyla cost：$90,730 & Skim goat ice cream cost：$110,260

Xyla income：(19,500X18)-90,730=260,270

Condensed goat milk income：(26,100X3.5)-{[$72,240/(26,100+32,400)]X26,100}=91,350-32,230=59,120

Extra income=260,270-59,120=201,150

Skim goat ice cream income：(28,100X9)-110,260=142,640

Skim goat milk income：(32,400X2.5)-{[$72,240/(26,100+32,400)]X32,400}=81,000-40,010=40,990

Extra income=142,640-40,990=101,650

2008-04-17 14:48:17 補充：

之前的計算式是以成本法(Cost method)的方式來做的，現在補充如下：

(1)Estimated net realizable value = Sales price - Processing cost

(2)Xyla can be sold for$18per gallons, for an additional processing cost of$3per usable gallon.

Xyla：19,500X(18-3)=292,500

2008-04-17 14:48:34 補充：

(3)Skim goat milk can be sold for $9per gallon, for an additional processing cost per usable gallon of$2.50.

Skim goat ice cream：28,100X(9-2.5)=182,650

(4)Direct material allocate to Xyla：[72,240/(292,500+182,650)]X292,500=44,471；Skim goat ice cream：72,240-44,471=27,769

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