UC知道两道会计题
来源：百度知道 编辑：UC知道 时间：2024/05/22 11:59:39
2.Meridian Company must determine a target selling price for one of its products. Cost data relating to the product are as follows:
--------------------------------Per unit-------------Total
Direct materials------------------$6-----------------/
Direct labor----------------------10 ----------------/
Variable manufacturing overhead----3 ----------------/
Fixed manufacturing overhead-------5 -------------450,000
Variable selling, general,
and administrative expenses-------1----------------/
Fixed selling , general,
and administrative expense---------4-------------360,000
The costs above are based on an anticipated volume of 90,000 units produced and sold each period. The company uses cost-plus pricing, and it has a policy of obtaining target selling prices by adding a markup of 50% of unit manufacturing cost or by adding a markup of 80% of variable costs.
这是一道
--------------------------------Per unit-------------Total
Direct materials------------------$6-----------------/
Direct labor----------------------10 ----------------/
Variable manufacturing overhead----3 ----------------/
Fixed manufacturing overhead-------5 -------------450,000
Variable selling, general,
and administrative expenses-------1----------------/
Fixed selling , general,
and administrative expense---------4-------------360,000
The costs above are based on an anticipated volume of 90,000 units produced and sold each period. The company uses cost-plus pricing, and it has a policy of obtaining target selling prices by adding a markup of 50% of unit manufacturing cost or by adding a markup of 80% of variable costs.
这是一道
单位变动成本:
6+10+3+1=20
单位制造成本:
6+10+3+5=24
目标售价为单位变动成本加成80%或单位制造成本加成50%:
目标售价=20*(1+80%)=36
或者=24*(1+50%)=36
因此,目标售价为$36.
target selling prices = (6+10+5+3)*(1+50%)=36
target selling prices = (6+10+3+1)*(1+80%)=36