题干：彼得森的种植园，以下为来年的预算金额：

期初库存成品价值10000美元

商品销售成本400000

用于生产的直接材料100000

期末库存产成品25000

起初和期末在产品都是0

期间费用是直接劳动成本金额的2倍

那么来年应该预算的直接人工为

考点：Budget Methodologies and Budget Preparation-Operating Budget Calculations -- Others

关键词： two times

解题思路：COGS=起初产成品+本月生产-期末产成品

本月生产=起初在产品+DM+DL+VOH-期末在产品

DM=起初库存+本月采购-期末库存

按照上面的公式一步一步去推导即可。

对于本题目：400=10+100+DL+2DL-25

DL=105

Answer (D) is correct . Peterson’s cost of goods manufactured can be calculated as follows: ? Cost of goods sold $400,000 Add:? ending finished goods inventory 25,000 Goods available for sale $425,000 Less:? begain finished goods inventory (10,000) Cost of goods manufactured $415,000 The $415,000 is composed of materials ($100,000), direct labor, and overhead. Therefore, labor plus overhead equals $315,000. Since overhead is two times labor, the calculation would be DL + 2DL = $315,000, or DL = $105,000.