Accounting. Is this form filled out like this?

The key is how to apportion the three materials *** with the transportation and miscellaneous expenses, according to the question, should be apportioned in accordance with the weight of the three materials, in which case, A, B, C materials were apportioned transportation and miscellaneous expenses (purchase cost) for 1200, 600, 1500;

Then, the A material: the total cost = 32,000 (purchase price) + 1,200 (purchase cost) = 33,200 ; unit cost = 33200/2000=16.6;

Material B: total cost = 8000 (buying price) + 600 (purchasing cost) = 8600; unit cost = 8600/1000=8.6;

Material C: total cost = 50000 (buying price) + 1500 (purchasing cost) = 51500; unit cost = 51500/2500=20.6;