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詳細的解答，請看如下的表格 ?項目??數(shù)量??原材料??人工??間接制造費用??合計???期初費用???? 30,000.00????? 9,200.00?????? 21,000.00???????? 37,000.00???????? 67,200.00?本期投入? ??? 85,100.00?????? 33,000.00???????? 66,500.00?????? 184,600.00?合計? ??? 94,300.00?????? 54,000.00?????? 103,500.00?????? 251,800.00?在產(chǎn)品的約當(dāng)產(chǎn)量? ??? 40,000.00?????? 20,000.00???????? 20,000.00 ?單位成本? ???????????? 0.23??????????????? 0.14????????????????? 0.27 ?本期完工?? 370,000.00??? 85,100.00?????? 51,230.77???????? 98,192.31?????? 234,523.08?期末結(jié)存???? 80,000.00????? 9,200.00???????? 2,769.23?????????? 5,307.69???????? 17,276.92