【答案】D。
| 解析： | Equivalent units | ||||
| Total | Materials | Conversion cost | |||
| Units | Units | units | |||
| Output to finished goods | 22,000 | 22,000 | 22,000 | ||
| Closing inventory | 3,000 | 100% | 3,000 | 30% | 900 |
| 25,000 | 25,000 | 22,900 | |||
知识点：Valuing closing WIP (Chapter 11 Process costing)
【答案】B。
Input costs = 7,200 units × $8= $57,600
Conversation costs = $46,500
Normal loss =8%×7,200 units × $5= $2,880
Expected output=7,200 units - 576 units = 6,624 units
知识点：Losses in process costing (Chapter 11 Process costing)
