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Sarfina Corporation, sre maliyetlendirme sisteminde FIFO yntemini kullanr. Dkm Departman'nn Eyll ay faaliyet verileri aadaki gibidir: Birimler Dnme Gre Tamamlanma Yzdesi Sre ii alma envanterinin
Sarfina Corporation, sre maliyetlendirme sisteminde FIFO yntemini kullanr. Dkm Departman'nn Eyll ay faaliyet verileri aadaki gibidir:
Birimler | Dnme Gre Tamamlanma Yzdesi | ||||||
Sre ii alma envanterinin balatlmas | 15.000 | 20 | % | ||||
Eyll aynda nceki departmandan transfer edildi | 89.000 | ||||||
Sre ii alma envanterini sonlandrmak | 24.000 | 90 | % | ||||
irketin kaytlarna gre, balangtaki sre ii envanterdeki dntrme maliyeti Eyll banda 15.660 dolard. Ay boyunca departmanda 526.524 $'lk ek dntrme maliyeti tahakkuk etti.
Eyll ay iin dntrme maliyetleri iin edeer birim bana maliyet ne olur? ( ondalk basamaa yuvarlayn.)
A. 5.916
B. 5.340
C. 5.220
D. 5.213
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