Una asked in 教育與參考考試 · 1 decade ago

成本管理會計work in process的題目



KC company had a fire fire that distroied some work in process in the store room.

After physical count the inventory the good inventory that had not been fired as follows:

Materials $150,000; Finished goods $300,000 and Indirect materials 25.000.

After check the accounts and found that the beginning balance had the follwoing amount:

Materials $75,000; Work in process 250,000; Finished goods 350,000 and indirect materials $10,000.

The pervious 5 years Sales and Gross profit as follows

Year Sals amount Gross profit

2010 $1,500,000 $431,000

2009 1,600,000 512,000

2008 1,650,000 544,500

2007 1,250,000 312,500

2006 1,400,000 420,000

From the beginning of the year to the date the other information as follows:

Sales $750,000

Materials Purchase 250,000

Freight-in 25,000

Direct labor cost 200,000

Overhead usually as 50% direct labor.


Please calculate the Work in process inventory amount that destoried on fire.

Please show your computation.



為什麼Net Purchase會是($250000+$25000)呢?


1 Answer

  • 1 decade ago
    Favorite Answer

    Direct & Indirect Materials used for the period:

    Begining ($75000+$10000)+Net Purchase ($250000+$25000)-Ending($150000+25000)=$185000

    COGS for the period= $750000*(431000/150000)=$534500

    Finished Good produced for the period=

    Begining $350000+COGS$534500-Ending$300000=$484500

    WIP account balance before the fire=Begining $250000+Materials transfer-in$185000+Direct Labor$200000+OH($200000*50%)-transfer-out$484500=$250500

    WIP destoryed in the fire=$250500

    2010-10-05 19:39:18 補充:

    Freight-In 運費支出是直接與購買原物料相關的費用,在成本會計中,須加計成為原物料之成本。


    Source(s): 自己
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