含泪跪求解答~管理会计中的一道关于cost的题

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Hopkins Ltd began operations on 1 January. The company sells a single product for
$100 per unit. During the year, 12,000 units were produced and 9,000 units were sold.
There was no work-in-process inventory at 31 December.

The company uses an actual cost system for product costing, and actual costs for the year were as follows:
                                   Fixed costs                              Variable costs
Direct materials                         0                           $24.00 per unit produced
Direct labor                                 0                           $30.00 per unit produced
Manufacturing overheads        $192,000                           $6.00 per unit produced
Selling and administrativeexpenses          $40,000                           $4.00 per unit sold

Required:
A. Determine the cost per unit using absorption costing.
B. Determine the cost per unit using variable costing.
C. Determine the finished goods inventory cost on 31 December using absorption costing.
D. Determine the finished goods inventory cost on 31 December using variable costing.
E. Determine absorption costing profit.

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关键词：管理会计 Cost cos 求解答 absorption produced 管理会计 company product system

复制过来就没有表格了，我传了张截图，应该能看清楚了


A. Determine the cost per unit using absorption costing.

Cost pre unit
Total of 12000
Direct materials
                 24
          288,000
Labor
                 30
          360,000
Mfg
                   4
             48,000
Total Direct cost:

          696,000
Mfg (fixed part)

          192,000
Selling and administrative expenses

             40,000
Total Fixed cost:

          232,000



Total cost of 12000 products:

          928,000
Cost per unit:

               77.33


B. Determine the cost per unit using variable costing.

Cost pre unit
Total of 12000
Direct materials
                 24
          288,000
Labor
                 30
          360,000
Mfg
                   4
             48,000
Total Direct cost:

          696,000
Cost per unit:

               58.00

C. Determine the finished goods inventory cost on 31 December using absorption costing.
=77.33*（12000-9000）= 232,000
D. Determine the finished goods inventory cost on 31 December using variable costing.
=58*（12000-9000）= 174,000
E. Determine absorption costing profit.
=（100-77.33）*9000=204000

这竟然是会计从业资格考试~~~怎么改成考英语的了~~