UC知道一个管理会计的问题
来源：百度知道 编辑：UC知道 时间：2024/05/12 18:34:57
题目如下：
Brock Company makes candy. During the most recent accounting period Brock paid $3,000 for raw materials, $4,000 for labor, and $2,000 for overhead costs that were incurred to make candy. Brock started and completed 10,000 units of candy of which 8,000 were sold. Based on this information Brock would recognize which of the following amounts of expense on the income statement?
a. $4,000
b. $9,000
c. $7,200
d. None of the above.
请选择并附上说明，谢谢
Brock Company makes candy. During the most recent accounting period Brock paid $3,000 for raw materials, $4,000 for labor, and $2,000 for overhead costs that were incurred to make candy. Brock started and completed 10,000 units of candy of which 8,000 were sold. Based on this information Brock would recognize which of the following amounts of expense on the income statement?
a. $4,000
b. $9,000
c. $7,200
d. None of the above.
请选择并附上说明，谢谢
Response Feedback:
Raw materials + labor + overhead = product cost in inventory account.
3,000 + 4,000 + 2,000 = 9,000
Total product cost (goods available for sale) / units produced = cost per unit.
9,000/10,000 = .90
Units sold * cost per unit = cost of goods sold (an expense)
8,000 * .9 = 7,200
the answer is d
$3,000 for raw materials, $4,000 for labor,is get into the product cost,and the company is produce 10000 units,the units of the product is $0.7 and the total sold is 8000 units,the sold cost is $5600 ,and the overhead cost is $2000,so the amounts of expense on the income statement is $7600.