成本與管理會計學國立政治大學 2025 第 1 題

Memory Company is a manufacturer of picture frames. Every picture frame passes through two departments: assembly and finishing. Each department has one direct-cost category (direct materials) and one indirect-cost category (conversion costs). As work in assembly is completed, each unit is transferred to the finishing department. As each unit is completed in the finishing department, it is transferred to finished goods. This problem focuses on the finishing department. For the finishing department, direct materials are added when the process is 90% complete, and conversion costs are added evenly during the process. Spoiled units are detected upon inspection at the 80% stage of production and are disposed of with a net disposal value of zero. Normal spoilage is 5% of the good units that pass inspection. Data for the finishing department for October 2024 are as follows:

	Physical units	Transferred-in costs	Direct materials	Conversion costs
Work-in-process inventory, October 1 (a)	10,000	$195,800	$0	$111,600
Transferred-in during October	24,000
Good units completed and transferred out during October	26,000
Work-in-process inventory, October 31 (b)	6,000
Total costs added during October		$637,200	$143,000	$329,400

(a) Degree of completion: conversion costs, 50%. (b) Degree of completion: conversion costs, 30%.

Required:

Using the FIFO method of process costing, what is the cost of goods completed and transferred to finished goods during October? (5%)
Using the weighted-average method of process costing, calculate the cost per good unit completed and transferred to finished goods during October. (5%)
Use your previous calculations to comment on the cost performance of the finishing department. (4%)
Assuming all spoilage is detected at the 20% of the process rather than the 80% of the process, calculate the physical units of abnormal spoilage incurred in October. (4%)

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