Question: 9.- If in a process cost system the unit cost of the finished units is $2.500 What is the cost of units in process if
9.- If in a process cost system the unit cost of the finished units is $2.500 What is the cost of units in process if the progress with respect to the cost elements is 85% ? 10.- The Real CIF is $1.350.000 and the CIF application rate is in relation to the units produced How much would be the CIF application rate if production orders "A" produces 300 Units and production order "B" produces 450 units? 11.- The equivalent production of process "X" is 32.800 Units with respect to direct material and 32.400 units with respect to conversion costs. The costs entered into the process are: Direct Material $17.384.000 Conversion Costs $15.973.200 What is the unit cost of the completed and transferred units? 12.- A jeans factory finds itself with the need to determine the total cost for its production of men's jeans, For this, it has the unit prime cost of $31.000 and the CIF data are as follows: Total related CIF inductor for Inductor Others Activity with the activity Men's Jeans types of Jeans Cut $4.200.000 50 90 armed $4.500.000 40 60 If the factory produces 100 men's jeans, what is the total cost of producing this type of jeans? 13.- For a perfume factory that applies "ABC Costs" to determine the cost of each product it manufactures, it is reported that: The Unit Premium Cost of each type of perfume is $22.000 Total related CIF inductor for inductor for Activity with the activity Men's perfume Women perfume Flavored $6.650.000 45 70 Packing $3.500.000 50 50 And the Factory produces 150 men's perfumes How much is the total cost of producing men's perfumes? 14.- For a jeans factory that applies "ABC Costs" to determine the cost of each product it manufactures, you know that: The unit prime cost of each type of jeans produced is: $25.500 Total related CIF inductor for inductor for inductor for Activity with the activity Men's Jeans Women's Jeans Jeans from Nios Cut $2.800.000 25 45 20 armed $2.625.000 20 30 15 Yes, the factory produces 150 children's jeans, how much is the total cost of producing children's jeans? 15.- For a jeans factory that applies "ABC Costs" to determine the cost of each product it manufactures, you know that: The unit prime cost of each type of jeans you produce is $15.000 Total related CIF inductor for inductor for Activity with the activity Men's Jeans Women's Jeans Cut $1.700.000 30 50 armed $1.350.000 30 40 Yes, the factory produces 120 Men's jeans. How much is the unit production cost for men's jeans? 16.- A perfume factory needs to determine the CIF application rate with respect to the activity receiving materials whose total CIF is $2,000,000, The inducer that activates the allocation of costs is the materials reception guides if there are 25 reception guides for men's perfumes and 15 guides for women's perfume, what will be the application rate regarding this activity?: 17.- RX Limited at the beginning of the production process called "mixing" has 5,000 units of a product "X" and during the process 12,000 additional units were incorporated, if the next process called "sugaring" received 11,500 units and in the process "mixed" an extraordinary 500 units were lost. How many units were left in process in the process called "mixing"? 18.- If the equivalent production for a process "X" is 18,600 units with respect to the direct material and 19,000 units Regarding the conversion costs and the costs entered into the process are: Direct material $8,709,176 and $6,808,334 For conversion costs, what is the unit cost of units in process if the degree of progress of the material direct is 85% and conversion costs 72%?: 19.- For the standard cost system it is known that: Standard production: 100 Units CIF standard cost $95.000 CIF hours used 6 at a cost of $100 each Actual cost of CIF $92.000 actual production 110 Units They took care 680 real hours in all production. What is the variation in CIF capacity? 20.- For the standard cost system it is known that: Standard production 100 units. Standard MD cost $582 per unit, 8 units are needed for a finished product. Actual cost of the MD $600 per unit, 1,000 units were used in production. Actual production 110 units. What is the variation of the MD quantity? 21.- For the standard cost system it is known that: Standard production 100 units. Standard CIF cost $90,000. 6 hours of CIF are used at $100 each. Actual cost of the CIF $86,000. Actual production 110 units. 640 real hours were spent on all production. What is the variation of the CIF efficiency? 22.- For the standard cost system it is known that: Standard production 100 units. MOD standard cost $210 per hour 6 hours completed unit required. Real cost of the MOD $225 per hour, 670 hours were used in all production. Actual production 110 units. What is the variation of the MOD price?
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