【答案】C。
解析：
Step 1：determine output and losses
| Equivalent units | ||||||
| Input | Output | Total | Materials | Labour and overhead | ||
| Units | Units | Units | % | Units | % | |
| Finished units(balance) | 1,250 | 1,250 | 100 | 1,250 | 100 | |
| 1,500 | Closing inventory | 250 | 250 | 100 | 225 | 90 |
| 1,500 | 1,500 | 1,500 | 1,475 | |||
Step 2: calculate the cost per equivalent unit
| Input | Cost | Equivalent production in units | Cost per unit |
| $ | $ | ||
| Materials | 105,000 | 1,500 | 70 |
| Labour and overhead | 44,250 | 1,475 | 30 |
| 100 |
Step 3: calculate total cost of output
Cost of completed units = $100×1,250 units = $125,000
知识点：Valuing closing WIP (Chapter 11 Process costing)
【答案】B。
解析：Step 1：determine output and losses
| Equivalent units | ||||||
| Input | Output | Total | Materials | Labour and overhead | ||
| Units | Units | Units | % | Units | % | |
| Finished units(balance) | 1,250 | 1,250 | 100 | 1,250 | 100 | |
| 1,500 | Closing inventory | 250 | 250 | 100 | 225 | 90 |
| 1,500 | 1,500 | 1,500 | 1,475 | |||
Step 2: calculate the cost per equivalent unit
| Input | Cost | Equivalent production in units | Cost per unit |
| $ | $ | ||
| Materials | 105,000 | 1,500 | 70 |
| Labour and overhead | 44,250 | 1,475 | 30 |
| 100 |
Step 3: calculate total cost of output
Cost of completed units = $100×1,250 units = $125,000
Working in progress:
| Cost element | No. of equivalent units | Cost per equivalent units | Total |
| $ | $ | ||
| Materials | 250 | 70 | 17,500 |
| Labour & overhead | 225 | 30 | 6,750 |
| 24,250 |
知识点：Valuing closing WIP (Chapter 11 Process costing)
