使用分离点的NRV法分摊给产品C的单位联成本是将分摊到的联成本除以生产的50,000个产品。
产品A在分离点的NRV = (产品A的市场价值) – (分离后成本) = (20,000个)($5/个) –(20,000)($0.70/个)= $100,000 - $14,000 = $86,000
产品B在分离点的NRV = (产品B的市场价值) – (分离后成本)= (30,000个)($6/个) – (30,000个)($3.00/个) = $180,000 - $90,000 = $90,000
产品C在分离点的NRV = (产品C的市场价值) – (分离后成本)= (50,000个)($7/个) – (50,000个)($1.72/个)= $350,000 - $86,000 = $264,000
3个产品的NRV = $86,000 + $90,000 + $264,000 = $440,000。
产品C分摊的成本= ($264,000 / $440,000)($315,000) = $189,000
使用分离点的NRV法分摊给产品C的单位联成本 = $189,000/50,000= $3.78
