Virksomhedsøkonomi (VØ el. EØ)
Managerial Accounting - Beregn hvad ending inventory kommer til at være ud fra de givne oplysninger
Hey jeg har store problemer med denne opgave, og kan ikke helt se hvad jeg skal gøre,da jeg føler der mangler oplysninger:
Fine DisplaysFine Displays designs and manufactures displays used in mobile devices. Serious flooding throughout the region affected Fine DisplaysFine Displays ' facilities. Inventory was completely ruined, and the company's computer system, including all accounting records, was destroyed
Start by determining the ending inventory of raw materials by calculating the direct materials used.
Jeg får de her oplysninger:
Before the disaster recovery specialists clean the buildings,MarissaMarissa CalvertCalvert ,
the company controller, is anxious to salvage whatever records she can to support an insurance claim for the destroyed inventory. She is standing in what is left of the Accounting Department wtih
TonyTony MyersMyers , the cost accountant. "I didn't know mud could smell so bad,"
TonyTony says. "What should I be looking for?" "Don't worry about beginning inventory numbers," responds MarissaMarissa. "We'll get them from last year's annual report. We need first-quarter cost data." "I was working on the first-quarter results just before the storm hit,"
TonyTony says. "Look, my report's still in my desk drawer. But all I can make out is that for the first quarter, material purchases were $541,000
and that direct labor, manufacturing overhead (other than indirect materials), and total manufacturing costs to account for were$510,000 ; $229,000 ;
and $1,508,000 ,
respectively. Wait, and cost of goods available for sale was 1,615,000 ."
"Great," says MarissaMarissa. "I remember that sales for the period were approximately
1.6 million. Given our gross profit of 25 %, that's all you should need."
TonyTony is not sure about that, but decides to see what he can do with this information.
og det her:
Raw materials,$82,000
Work in process, $210,000
Finished goods, $218,000
He remembers several schedules he learned in college that may help him get started.
Ud fra det skal jeg beregne hvad Direct material used bliver, for at kunne beregne ending inventory.
Håber der er nogen som kan hjælpe
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