[問題] 關於分批成本制

[willie1987 (威力是也)]

B.Co.uses a job order cost system.The following debits (credits) appeared in
B's work-in-process account for the month of April 2000
     April         Description            Amount
   ────       ──────            ───
       1          Balance                $ 4,000
      30          Direct materials        24,000
      30          Direct labor            16,000
      30          Factory overhead        12,800
      30          To finished goods      (48,000)
B. applies overhead to production at a predetermined rate of 80% of direct
 labor cost.Job No.5,the only job still in process on April 30,2000,has been
charged with the direct labor of $2,000.What was the amount of direct materials
charged to Job No.5?

(A)$3,000   (B)$5,200  (C)$8,800  (D)$24,000  (E)$12,000

答案:(B)....這題我不會算...有請高手指導了~拜託了感恩!!!

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→ wec23:4000+24000+16000+12800-48000=DM+2000+1600
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