130 Chuong 2 Tech Solution tinh toan ef I¢ phan bé chi phi chung dinh truéc hang nim theo oo si phan b6 li s6 git lao dong uve tiép. Vao dau nim, uéc tinh edn 80.000 git lao dong trgc titp dé dap ting mite dich vy khich hing wéc tinh trong ‘ky. Cong ty cding wc tinh $680,000 chi phi sin xudt chung 06 dinh cho ky téi va chi phi sin xuat chung bién 46i la $0,50 mdi gid lao dng ervc tip. Chi phi sin xuft chung thuic t€ ciia cong ty trong nam la $692,000 va téng s6 git lao dong tryc tiép thyc té la 83.000 gic. Yeu cau: 1. Hay tinh ty I¢ phan b6 chi phi sin xut chung dinh rude? 2. Trong nim, Tech Solutions da bit du vi hoan thanh vige ky hop déng véi Cong ty Xavier, Céc ch6ng tin lign quan dén don hang nay nhu sau: Vatligu trv tgp... insennennee $38,000 Chi philao dong tr tgp. $21,000 $6 gid lao dong trv tép.. 200 Hay tinh tng chi phi cia dom hang da ky voi Cong ry Xana Bai tap 2-7. Chi phi theo don hang; Thytc hanh lal (LO2-1, LO2-2, LO2-3) Cong ty Hahn sit dung he théng hach toan chi phi theo don hang. Ty I¢ phan bé chi phi chung dinh tniée roan nha méy o6 co si phan bé 1a s6 gid lao dong tric tip. Cong ty tra cho ngudi lao dng true tip $15 mdi gid. Tiong nam, cng ty bit ‘dau va hoan thanh hai don hang - Don hang Alpha, sit dung 54.500 gid lao dong nic tip va Don hang Omega. Bing chi phi don hang cho hai don hang nay nui sau ‘Don hang Alpha Vatligu try tip. Lao dgng truc tie. (Chi phi sin xust chung phn b6.. “Tong chi phi don hang. ‘Don hing Omega Vat ligu try tip. $235.00, Lao dong truc tgp... 345.000 CChi phi sin xuat chung phan b6, 1184.00 ‘Tong chi phi don hang... sa $764,000Chi phi theo don hang: Tinh chi phi don vi san phdm 134 Yeu cu: 1. Hay tinh ey Ie phan b6 chi phi chung dinh trvée toan nha may? 2. Hoan thinh Phiéu tinh gié thanh theo don hing cho Don hing Alpha? Bai t§p 2-8. Phan bé chi phi san xuat chung; Tinh ton chi phi don vi sin pham (LO2-2, LO2-3) (Cong ty Newhard phan bé chi phi sin xusfe chung cho céc dan hang theo co sis phan b6 18 125% chi phi nhan cong urge tip. Phiéu tinh gia thanh theo dan hang cho Dan hang 313 bao g6m $10.000 chi phi vat liu trgc tip va $12,000 chi phi lao dong ere tip. Téng cong 6 1.000 don vj sin phém duge sin xuft trong Don hing 313. Yeu cau: Hay tinh t6ng chi phi sin xuat cia Don hing 313? Hay tinh chi phi don vi sin ph4m cho Don hang 313? 102-3) (Céng ty Taveras hign dang hoat dong mite 50% cong sudt sin xudtt hign c6. Cong ty sit dung hé théng hach toan chi phi theo don hang véi m6t tf Ié phan bé chi phi chung dinh wéc toan nha may theo co sé phan bé la s6 gid may. Vao dau nam, cbng ty da thy hin céc uée tinh sau: Bai tap 2-9. Chi phi theo don hang va viéc ra quyét dinh (LO2-1, LO2-2, eG ‘86 gids may cBn thiét dé thyc hign mic san xudt uc tin. 165.000 (Chi phi sin xudt chung o6 din $1.980.000 Chi phi san xust chung bién d6i mdi gid may. $200 Yeu cau: 1, Hay tinh cy Ié phan bé chi phi chung dinh trdc toan nha may? 2. Trong nam, Don hang P90 da duge bat dau, hoin thanh va ban cho khach hang voi gia $2.500. Cac théng tin cia don hang nay nhu sau: Vat ligu tru tiép.. $4.150 Chi phi ao dong tryc tiép.. eee $830 ‘6 git may duigc sit dune. n Hay tinh téng chi phi sin xudt cia Don hang P90? 3. Khiso sinh doanh thu ban hang cia Dan hang P90 véi téng chi phi sin xudt, gidm déc tai chinh cia cong ty néi “Néu cong ty c6 don hang tong ti, toi sé ti chi don hang khi gid ban la $2.500.”