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题目
单项选择题
Garden State Manufacturing Company uses a job-order costing system and started the month of June with one job in process (Job #850). This job had $500 of cost assigned to it at this time. During June, Garden State assigned production costs as follows to the jobs worked on during the month: Job #850 Job #851 Job# 852 Total cost assigned to jobs during June $6,000 $8,100 $2,400 During June, Garden State completed and sold Job #850. Job #851 was also completed but was not sold by the month-end. Job #852 was not completed by the end of June. What is Garden State's cost of goods manufactured for June?
选项
A.$14,100
B.$14,600
C.$16,500
D.$6,500
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标准答案
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思路分析
Question restatement: Garden State Manufacturing uses a job-order costing system. It starts June with one job in process (Job #850) with 500 cost. During June, costs assigned to jobs were: Job 850 = 6,000, Job 851 = 8,100, Job 852 = 2,400. Job 850 was completed and sold; Job 851 was completed but not sold by month-end; Job 852 was not completed by month-end. Ask: What is the cost of goods manufactured (COGM) for June?
Option A: $14,100
This would imply a COGM calculation that either ignores the b......Login to view full explanation登录即可查看完整答案
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