1. doctor: manufacturing cost-office cost 200.
Administrative expenses-office expenses 250
Charlie Rose: Cash 450.
2. Doctor: Manufacturing cost-water and electricity 700.
Management fee-utilities 300
Cr: bank deposit 1000
3. Doctor: Manufacturing cost-material XXX 5500
Management fee-material XXX 500
Cr: raw materials-material XXX 6000
4. Doctor: Manufacturing cost-salary 2500.
Management fee-salary 1500
Cr: Payable salary is 4000.
5. Doctor: Manufacturing cost-repair cost is 3,000 yuan.
Management fee-repair fee 1000
Cr: Bank deposit 4000
6.Dr: manufacturing cost-accumulated depreciation of 7000.
Management expenses-accumulated depreciation of 5000
Cr: accumulated depreciation 12000
7. The total manufacturing cost this month is = 200+700+5,500+2,500+3,000+7,000 =18,900 yuan.
Total working time =10000+5000 =15000 hours.
Average hourly distribution of manufacturing expenses =18900/15000 =1.26 yuan.
The manufacturing cost of product A is1.26 *10000 =12600 yuan.
B product distribution manufacturing cost 1.26*5000=6300 yuan.
Carry-over cost:
Dr: main business cost -A product 12600
Main business cost -B product 6300
Cr: manufacturing cost-office cost 200.
Manufacturing Cost-Utilities 700
Manufacturing cost-material XXX 5500
Manufacturing cost-salary 2500
Manufacturing cost-repair cost 3000 yuan
Manufacturing cost-accumulated depreciation of 7000