Setting Direct Materials Quantity Standard The standard quantity per unit for Xonic's Weed-O is as follows: WEED-O Item Quantity (Pounds) Required materials $3.50 Allowance for waste 4 Allowance for spoilage 10 Standard direct materials quantity per unit 4.0 海南大学董建华讲授 10-11日
海南大学董建华讲授 10- 11 Setting Direct Materials Quantity Standard Item Quantity (Pounds) Required materials $3.50 Allowance for waste .4 Allowance for spoilage .10 Standard direct materials quantity per unit 4.0 The standard quantity per unit for Xonic’s Weed-O is as follows: WEED-O
Total Direct Materials Cost/Unit The standard direct materials cost per unit is calculated as follows for a gallon of Weed-O: STANDARD STANDARD STANDARD DIRECT DIRECT DIRECT MATERIALS X MATERIALS MATERIALS COST PRICE QUANTITY PER UNIT $3.00 x 4.0 pounds $12.00 海南大学董建华讲授 10-12
海南大学董建华讲授 10- 12 Total Direct Materials Cost/Unit STANDARD DIRECT MATERIALS PRICE x = STANDARD DIRECT MATERIALS QUANTITY STANDARD DIRECT MATERIALS COST PER UNIT The standard direct materials cost per unit is calculated as follows for a gallon of Weed-O: $3.00 x 4.0 pounds = $12.00
直接材料标准成本的制定 直接材料标准成本等于产品的材料耗用量标准和 材料价格标准的乘积之和 ▣其中：直接材料耗用量标准以正常生产条件下生产产 品所需的材料数量确定，它包括形成产品实体的材料 数量与在正常范围内允许发生的损耗及不可避免的废 品所耗费的材料数量 直接材料耗用量标准应以技术分析为基础，按产 品耗用的各种材料分别计算（工程技术部门） 直接材料价格标准是指取得某种材料所应支付的 单位材料价格，包括买价和采购费用，并按各种 材料分别计算（供应部门） 海南大学董建华讲授 1013
海南大学董建华讲授 10- 13 直接材料标准成本的制定 直接材料标准成本等于产品的材料耗用量标准和 材料价格标准的乘积之和 ◼ 其中：直接材料耗用量标准以正常生产条件下生产产 品所需的材料数量确定，它包括形成产品实体的材料 数量与在正常范围内允许发生的损耗及不可避免的废 品所耗费的材料数量 直接材料耗用量标准应以技术分析为基础，按产 品耗用的各种材料分别计算(工程技术部门) 直接材料价格标准是指取得某种材料所应支付的 单位材料价格，包括买价和采购费用，并按各种 材料分别计算 (供应部门)
Direct Labor Price Standard Rate per hour incurred for direct labor. based on current wage rates adjusted for anticipated changes,such as cost of living adjustments includes employer payroll taxes and fringe benefits 海南大学董建华讲授
海南大学董建华讲授 10- 14 Direct Labor Price Standard Rate per hour incurred for direct labor. ◼ based on current wage rates adjusted for anticipated changes, such as cost of living adjustments ◼ includes employer payroll taxes and fringe benefits
Setting Direct Labor Price Standard For Xonic,Inc.,the direct labor price standard is as follows: WEED-O Item Price Hourly wage rate S7.50 Cost of living adjustment .25 Payroll taxes 75 Fringe benefits 1.50 Standard direct labor rate per hour S10.00 海南大学董建华讲授 10-15
海南大学董建华讲授 10- 15 Setting Direct Labor Price Standard Item Price Hourly wage rate $7.50 Cost of living adjustment .25 Payroll taxes .75 Fringe benefits 1.50 Standard direct labor rate per hour $10.00 For Xonic, Inc., the direct labor price standard is as follows: WEED-O