题干：索思伍德工业使用过程中的成本计算制度，在生产结束时并检查产品。6月30日检查6月份以下信息。完工产品16000，标准损耗（单位）300，异常损耗（单位）100单位成本分别为：材料3.50美元;和转换成本6美元。索思伍德将转移的其产成品库存和这些单位的相关成本
考点：Cost Accumulation Systems-Process Costing
关键词：finished goods
解题思路：
正常损耗是指在生产过程当中，不可避免的损耗，计入产品成本由客户买单
而非正常损耗是指由于认为操作不当或其他非人为原因导致的无法避免的损失，如停电。这部分根据不同的原因分别计入不同的费用中。由企业自己承担
本题目中完工产品为1600. 其成本为自身成本+正常损耗成本
16,300 units is the number of good units plus the number of abnormally spoiled units. Only the good units were transferred to finished goods inventory.
The cost of $152,000 is the total cost of $9.50 per unit multiplied by 16,000 units transferred to finished goods inventory. The cost of the normally spoiled goods is a cost of the good units, as well.
The costs per unit were $3.50 for materials and $6.00 for conversion costs, for a total cost per unit of $9.50. Since normal spoilage is charged to good units, the total cost transferred was for 16,000 good units completed plus the 300 units normally spoiled. So the total cost was $9.50 × 16,300, or $154,850. However, only the good units were actually transferred to finished goods inventory, and that was 16,000 units. Because of the normal spoilage cost included in the good units' cost, the cost per unit transferred was $154,850 ÷ 16,000, or $9.678 per unit. Note that the unit cost of the units transferred to finished goods inventory ($9.678) is higher than the $9.50 cost per unit calculated above. That is because each unit transferred to finished goods inventory bears some of the cost of the normal spoilage.
The cost of $155,800 is the total cost of $9.50 per unit multiplied by 16,400 units, which is all the units worked on including the good units completed and transferred to finished goods inventory, the normally spoiled units, and the abnormally spoiled units. The costs transferred to finished goods inventory do not include the cost of abnormally spoiled units, because that cost is charged to expense as it is incurred.
