成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
【单选题】ABC Co produces a certain food item in a manufacturing process. On 1 June, there was no opening inventory of work in process. During June, 1,500 units of material were input to the process, with a cost of $105,000. Direct labour costs in June were $14,750. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 June consisted of 250 units which were 100% complete as to materials and 90% complete as to labour and overhead. There was no loss in process.
What is the full production cost of completed units during June?
A. $100,000
B. $124,375
C. $125,000
D. $149,250
【单选题】ABC Co produces a certain food item in a manufacturing process. On 1 June, there was no opening inventory of work in process. During June, 1,500 units of material were input to the process, with a cost of $105,000. Direct labour costs in June were $14,750. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 June consisted of 250 units which were 100% complete as to materials and 90% complete as to labour and overhead. There was no loss in process.
What is the value of the closing work in progress on 30 June?
A. $19,750
B. $24,250
C. $24,875
D. $149,250
