某企业第三车间生产的甲产品由两道工序制成。原材料系生产开始时一次投入,即材料投料率100%。各生产工序的定额工时为:第1工序工时定额为280小时,月末在产品数量3 200件;第2工序工时定额为220小时,月末在产品数量2 400件。完工产品为8400件,月初在产品和本月发生生产费用合计587 520元,其中:直接材料420 000元,直接人工55 840元,制造费用111 680元。要求：（1）分别计算两道工序按工时定额表示的在产品完工率和在产品的约当产量，填入表21-1。（2）按约当产量比例法分配本月完工产品与在产品成本。填入表21-2。 -题库考试答案搜索网

某企业第三车间生产的甲产品由两道工序制成。原材料系生产开始时一次投入,即材料投料率100%。各生产工序的定额工时为:第1工序工时定额为280小时,月末在产品数量3 200件;第2工序工时定额为220小时,月末在产品数量2 400件。完工产品为8400件,月初在产品和本月发生生产费用合计587 520元,其中:直接材料420 000元,直接人工55 840元,制造费用111 680元。
要求：（1）分别计算两道工序按工时定额表示的在产品完工率和在产品的约当产量，填入表21-1。
（2）按约当产量比例法分配本月完工产品与在产品成本。填入表21-2。

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2022-04-02 21:25

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标签：东北林业大学会计学专升本成本会计平时作业1

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