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). Dnemin banda, dntrme maliyetleri asndan %40 ve dorudan malzeme maliyetleri asndan %100 tamamlanm olan srete 1.000 birim vard. Dnem ierisinde 8.000 adet devreye alnm

). Dnemin banda, dntrme maliyetleri asndan %40 ve dorudan malzeme maliyetleri asndan %100 tamamlanm olan srete 1.000 birim vard. Dnem ierisinde 8.000 adet devreye alnm ve tamamlanmtr. Kapan envanteri, dntrme maliyetleri asndan %20 ve malzeme maliyetleri asndan %100 tamamlanm 500 birim ieriyordu. irket, FIFO ilem maliyeti yntemini kullanr.

Srasyla malzemeler ve dntrme maliyetleri iin edeer retim birimleri unlard:

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