高等考試
109年
[會計] 成本與管理會計
第 7 題
某公司製造麵粉，1月共投入直接原料$800,000、直接人工$460,000及製造費用$217,500，且原料係於製程開始時投入，加工成本則於製程中平均投入。1月份有期初在製品8,000單位（完工程度30%），投入生產25,000單位，期末在製品5,000單位（完工程度30%）。請問在先進先出法下，1月份期末在製品成本為何？
- A $285,000
- B $197,500
- C $191,800
- D $85,500
思路引導 VIP
若要推導期末在製品的價值，請試著思考：既然原料是在『製程一開始』就全部丟進去，而加工則是隨著時間『慢慢增加』，那麼對於那批還沒做完的產品（期末在製品）來說，它們『拿滿了』哪一種成本？又『只拿到一部分』哪一種成本？這兩種成本在計算『本期工作成果』時，計算單位的方式會有什麼不同？
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AI 詳解
AI 專屬家教
Sarcastic Analysis: A Glimmer of Competence
Well, look at that. You managed to navigate the treacherous waters of 分步成本制 (Process Costing) with 先進先出法 (FIFO) without drowning. Impressive, for some. The "key" here, if one can call it that, is merely understanding that different costs don't magically appear at the same time.
- 原料約當產量 (Raw Material EU): Raw materials, as the problem clearly states for anyone actually reading, are dumped in at the very start. So, naturally, all 25,000 units that saw the light of production this period consumed 100% of it. Not exactly rocket science, is it?
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