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原材料一次性投入 材料分配率=(15000%2B80000)/(1000%2B400)=67.8571428571 完工負擔(dān)材料=67.86*1000=67860 在產(chǎn)品負擔(dān)材料（倒擠）=15000%2B80000-67860=27140 ? 人工和制造費用各工序完工率依次為 40*0.5/100=0.2 (40%2B30*0.5)/100=0.55 (40%2B30%2B30*0.5)/100=0.85 在產(chǎn)品約當量=0.2*100%2B0.55*200%2B0.85*100=215 人工和制造費用分配率=(5000%2B6000%2B25000%2B30000)/(1000%2B215)=54.3209876543 完工負擔(dān)人工及費用=54.32*1000=54320 在產(chǎn)品負擔(dān)人工及費用（倒擠）=5000%2B6000%2B25000%2B30000-54320=11680 ? ? 完工總成本=67860%2B54320=122180 在產(chǎn)品總成本=27140%2B11680=38820

各工序投料程度 60/200=0.3 (60%2B60)/200=0.6 (60%2B60%2B80)/200=1 在產(chǎn)品材料約當量=0.3*100%2B0.6*200%2B1*100=250 材料分配率=(15000%2B80000)/(1000%2B250)=76 完工負擔(dān)材料=76*1000=76000 在產(chǎn)品負擔(dān)材料（倒擠）=76*250=19000 人工和制造費用各工序完工率依次為 40*0.6/100=0.24 (40%2B30*0.6)/100=0.58 (40%2B30%2B30*0.6)/100=0.88 在產(chǎn)品約當量=0.24*100%2B0.58*200%2B0.88*100=228 分配率=(5000%2B6000%2B25000%2B30000)/(1000%2B228)=53.7459283388 完工負擔(dān)=53.75*1000=53750 在產(chǎn)品負擔(dān)（倒擠）=5000%2B6000%2B25000%2B30000-53750=12250 ? 完工總成本=76000%2B53750=129750 在產(chǎn)品總成本=19000%2B12250=31250

1.材料分配率=(16000%2B84000)/(4000*20%2B1000*20)=1 人工和制造費用分配率=(8000%2B4000%2B20000%2B7200)/(4000*1.2%2B800)=7 在產(chǎn)品費用=1*1000*20%2B7*800=25600 完工費用=1*4000*20%2B7*4000*1.2=113600

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