1. a. Batteries purchased ... 8,000
Batteries drawn from inventory... 7,600
Batteries remaining in inventory ... 400
Cost per battery ... × $10
Cost in Raw Materials Inventory at April 30... $4,000
b. Batteries used in production (7,600 – 100) ... 7,500
Motorcycles completed and transferred to Finished Goods
(90% × 7,500 = 6,750)... 6,750
Motorcycles still in Work in Process at April 30 ... 750
Cost in Work in Process Inventory at April 30... $7,500
c. Motorcycles completed and transferred to Finished Goods
(see above) ... 6,750
Motorcycles sold during the month (70% × 6,750 =
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