ProGrads 卷別
成本與管理會計學
計算國立政治大學 2025 · 考試 · 第 3 題
考科成本與管理會計學
For the quarter ending June 30, TD manufacturing Company reported the following account balances (unless specified otherwise):
| Account | Amount |
|---|---|
| Sales revenue | $2,500,000 |
| Work-in-process inventory (April 1) | 140,400 |
| Work-in-process inventory (June 30) | 171,000 |
| Finished goods inventory (April 1) | 540,000 |
| Finished goods inventory (June 30) | 510,000 |
| Direct materials used | 420,000 |
| Indirect materials used | 84,000 |
| Direct manufacturing labor | 480,000 |
| Indirect manufacturing labor | 186,000 |
| Property taxes on manufacturing plant building | 28,800 |
| Salespersons' company vehicle costs | 12,000 |
| Depreciation of manufacturing equipment | 264,000 |
| Depreciation of office equipment | 123,600 |
| Miscellaneous plant overhead | 135,000 |
| Plant utilities | 92,400 |
| General office expenses | 305,400 |
| Marketing distribution costs | 30,000 |
Required:
- What's the cost of goods manufactured for the quarter? (4%)
- What's the operating income for the quarter? (4%)