【答案】C。
解析：statement of equivalent units
| Equivalent units | ||||||||
| Total units | materials | labour | overheads | |||||
| Output to process 2* | 5,000 | 5,000 | 5,000 | 5,000 | ||||
| Closing WIP | 300 | 100% | 300 | 60% | 180 | 20% | 60 | |
| 5,300 | 5,300 | 5,180 | 5,060 | |||||
*3800 units input +opening WIP 1500 units-closing WIP100 units.
知识点：Valuing closing WIP (Chapter 11 Process costing)
【答案】B。
| 解析： | Materials | Labour | Overheads | Total |
| $ | $ | $ | ||
| Opening stock | 18,000 | 9,000 | 3,000 | |
| Added during period | 45,600 | 22,080 | 12,180 | |
| Total cost | 63,600 | 31,080 | 15,180 | |
| Equivalent units | 5,300 | 5,180 | 5,060 | |
| Cost per equivalent unit | $12 | $6 | $3 | $21 |
Value of units transferred to process 2 = 5,000 units×$21 = $105,000
知识点：Valuing closing WIP (Chapter 11 Process costing)
