答案：第一道工序的完工率=70%×50%=35%第二道工序的完工率=70% 30%×50%=85％在产品的约当产量=300×35％ 300×85%=360(件）原材料费用分配率=2900/（140 360）=5.8在产品原材料费用=360×5。8=2088（元)完工产品原材料费用=140×5。8=812（元)加工费用的分配率=1350/（140 360)=2。7在产品加工费用=360×2.7=972（元）完工产品加工费用=140×2。7=378（元)完工产品成本=812 378=1190（元）在产品成本=2088 972=3060（元）结尾处，小编送给大家一段话.米南德曾说过，“学会学习的人,是非常幸福的人"。在每个精彩的人生中，学习都是永恒的主题.作为一名专业文员教职,我更加懂得不断学习的重要性，“人生在勤，不索何获”,只有不断学习才能成就更好的自己。各行各业从业人员只有不断的学习，掌握最新的相关知识,才能跟上企业发展的步伐,才能开拓创新适应市场的需求.本文档也是由我工作室专业人员编辑，文档中可能会有错误，如有错误请您纠正，不胜感激!At the end, Xiao Bian gives you a passage. Minand once said， ”people who learn to learn are very happy people。”。 In every wonderful life， learning is an eternal theme。 As a professional clerical and teaching position， I understand the importance of continuous learning， "life is diligent， nothing can be gained", only continuous learning can achieve better self. Only by constantly learning and mastering the latest relevant knowledge， can employees from all walks of life keep up with the pace of enterprise development and innovate to meet the needs of the market。 This document is also edited by my studio professionals， there may be errors in the document， if there are errors， please correct, thank you！
