成本会计题目：约当产量法计算完工产品成本和月末在产品成本
推荐回答（2个）
在题目没有给出各工序完工程度时，在计算各工序内在产品完工程度时，按平均完工50%计算
第一道工序完工程度=60*50%/100*100%=30%
第二道工序完工程度=(60+40*50%)/100*100%=80%
在产品约当产量=200*30%+300*80%=300
项目 成本项目
直接材料 直接人工 制造费用 合计
期初在产品 20000 5000 9000 34000
本月生产费用 69000 19000 39000 127000
合计 89000 24000 48000 161000
费用分配率 111.25 30 60 201.25
产成品 500 55625 15000 30000 100625
在产品 300 33375 9000 18000 60375
直接材料费用分配率= 89000/(500+300)=111.25
直接人工费用分配率= 24000/(500+300)=30
制造费用分配率= 48000/(500+300)=60
借 库存商品 100625
贷 生产成本-直接材料 55625
生产成本-直接人工 15000
生产成本-制造费用 30000
答案中：直接原材料分配率应该是（20000+69000）/(500+500)=89
因为原材料是第一道工序开始时一次投入的
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