【答案】2997.5。
解析：Good production =input – normal loss – abnormal loss
=(3,650 - (3,650×15%)-105)kg
=3,650-547.5-105
=2,997.5kg
知识点：Losses in process costing (Chapter 11 Process costing)
【答案】C。
解析：Work in progress = 500 litres input - 400 litres to finished goods=100 litres
| Material | Conversion costs | |||
| % | Equiv. litres | % | Equiv. litres | |
| 50 litres in progress | 100 | 100 | 80 | 80 |
知识点：Valuing closing WIP (Chapter 11 Process costing)
