【答案】D。
| $ | |
| Material | 21,000 |
| Conversion costs | 26,250 |
Less scrap value of normal loss (350  $2) |
(700) |
| Cost of process | 46,550 |
Expected output = 7,000 - (5% ×7,000)
= 7,000 - 350 =6,650(units)
Value of output = 6,000 × $7 = $42,000
知识点：Losses with scrap value (Chapter 11 Process costing)
【答案】B。
解析：Abnormal gain = 500 units - 300 units = 200 units
Cost per unit of good production = $60,000/10,000= $6
所以Value of abnormal gain = 200units × $6 = $1,200
The value of the input can be found as the balancing figure in the value columns of the process account
| Polishing process account | |||
| $ | $ | ||
| Input (balancing figure) | 60,300 | Output | 60,000 |
| Abnormal gain | 1,200 | Normal loss(500 $3) |
1,500 |
| 61,500 | 61,500 | ||
知识点：Losses with scrap value (Chapter 11 Process costing)
