使用在分离点的相对销售价值法，每加仑Big的成本计算方法是Big分摊的那部分联成本除以生产的800加仑。Big在分离点的销售价值 = (800加仑)($9) = $7,200。Sales value of Mini在分离点的销售价值= (200加仑)($4) = $800。(Big + Mini)在分离点的总销售价值= $7,200 + $800 = $8,000。Big分摊到的联成本= ($7,200/$8,000)($5,000) = $4,500。Big的每加仑成本= $4,500 / 800加仑= $5.63 |
