If costs are apportioned between joint products on a physical unit basis, what w-新东方在线职业题库

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If costs are apportioned between joint products on a physical unit basis, what was the total cost of product P production in June?

A

$8,000

B

$8,800

C

$10,000

D

$12,000

考点：Chapter12Processcosting,jointproductsandby-products

From the previous answer, total production cost to be apportioned = $20,000.

Production Apportioned cost

Units $

P 4.000 ($20,000X4/10) 8,000

R 6.000 ($20,000 x 6/10) 12,000

10,000 20,000

多做几道

材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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