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Lakeland Chemical, Zing adl bir rn retmektedir. Dorudan malzemeler srecin banda eklenir ve dntrme etkinlii, retim boyunca tek tip olarak gerekleir. Balang srecindeki alma envanteri,

Lakeland Chemical, Zing adl bir rn retmektedir. Dorudan malzemeler srecin banda eklenir ve dntrme etkinlii, retim boyunca tek tip olarak gerekleir. Balang srecindeki alma envanteri, dnme gre %60 tamamland; biten sre ii alma envanterinin %20'si tamamland. Aadaki veriler Mays ayna aittir:

Birimler
Devam eden almalar, 1 Mays 15.000
Birimler Mays aynda balad 60.000
Tamamlanan ve devredilen birimler 68.000
Devam eden almalar, 31 Mays 7.000

Toplam Dorudan Malzemeler Dnm maliyetleri
Maliyetler:
Devam eden almalar, 1 Mays $ 41.250 $ 16.500 $ 24.750
Mays aynda yaplan masraflar 234.630 72.000 162.630
Toplamlar $ 275.880 $ 88.500 $ 187.380

Arlkl ortalama sre maliyeti yntemi kullanlarak, Mays aynda tamamlanan ve transfer edilen mallarn maliyeti:

oktan semeli

  • 249.560 dolar.

  • 250.240 dolar.

  • 258.400 dolar.

  • 263.840 dolar.

  • Cevaplarn hibiri doru deil.

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