請問這題要怎麼計算 ？

以下請補上遺失的資訊。該公司預算和實際製造費用 是以直接人工小時來計算。(指名不利差異或有利差 異。) 項目 1. 標準變動製造費用分攤率 2.標準固定製造費用分攤率 每小時$7.50 3. 總標準製造費用分攤率 4.彈性預算之變動製造費用 5.彈性預算之固定製造費用 6.實際變動製造費用 7. 實際固定製造費用 8. 變動製造費用支出差異 9. 變動製造費用效率差異 10.固定製造費用預算差異 11.固定製造費用數量差異 12. 少(多)分攤變動製造費用 13. 少(多)分攤固定製造費用 14.預計生產量(單位) 15.每單位標準直接人工小時 16.實際生產量(單位) 17. 在給定的實際生產量所允許的 標準直接人工小時 18.實際直接人工小時 19.分攤的變動製造費用 20. 分攤的固定製造費用 每小時? 每小時? $270,000 $630,000 ? $621,000 $16,650不利 ? ? ? $24,150 少分攤 ? 5,000單位 每單位6小時 ? 36,000小時 37,000小時 ? ?

詢問成本與管理會計 第18題的題目是什麼意思 並且是怎麼算出來的

D. Materials, 40%; labor, 40%; overhead cost, 60%. E. Materials, 40%; labor, 40%; overhead cost, 100%. (18) Agora Company uses a process-cost system for its single product. Material A is added at the beginning of the process; in contrast, material B is added when the units are 75% complete. The firm's ending work-in-process inventory consists of 6,000 units that are 80% complete. Which of the following correctly expresses the equivalent units of production with respect to materials A and B in the ending work-in-process inventory? A. A, 4,800; B, 0. B. A, 4,800; B, 4,800. C. A, 6,000; B, 0. D. A, 6,000; B, 4,800. E. A, 6,000; B, 6,000. 19. Willingham uses a process-costing system for its single product, which is manufactured from Material X and Material Y. X and Y are introduced to the product as follows: Material X: Added at the beginning of manufacturing Material Y: Added at the 75% stage of completion

詢問成本與管理會計 第18題的題目是什麼意思 並且是怎麼算出來的

詢問成本與管理會計 第18題的題目是什麼意思 並且是怎麼算出來的

D. Materials, 40%; labor, 40%; overhead cost, 60%. E. Materials, 40%; labor, 40%; overhead cost, 100%. 18) Agora Company uses a process-cost system for its single product. Material A is added at the beginning of the process; in contrast, material B is added when the units are 75% complete. The firm's ending work-in-process inventory consists of 6,000 units that are 80% complete. Which of the following correctly expresses the equivalent units of production with respect to materials A and B in the ending work-in-process inventory? A. A, 4,800; B, 0. B. A, 4,800; B, 4,800. C. A, 6,000; B, 0. D. A, 6,000; B, 4,800. E. A, 6,000; B, 6,000. 19. Willingham uses a process-costing system for its single product, which is manufactured from Material X and Material Y. X and Y are introduced to the product as follows: Material X: Added at the beginning of manufacturing Material Y: Added at the 75% stage of completion

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