【文章內容簡介】
單位 standard material cost $19 standard conversion cost $12 使用兩種存貨帳 Type of Account Name Combined raw materials and WIP Inventory : raw amp。WIP Finished goods Finished goods Step 1 記錄進貨原料 Inventory : raw amp。WIP $1,950,000 Accounts payable $1,950,000 Step 2 記錄 conversion costs Conversion costs $1,200,000 Account