问答题

已知甲产品由两个车间加工完成。若： (1)第一车间按先进先出法结转完工成本； (2)第二车间在第一车间先进先出结转完工成本基础上采用后进先出法结转完工产品成本；
(3)废品成本全由完工产品负担。则：甲产品本月完工产品的总成本和单位成本为多少元?(计算过程中金额均精确至元)

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听力原文： There is nothing quite so depressing as a house which has been shut up for a period of time. Even if it has been kept dusted and clean, there is still a musty smell and a feeling of airlessness about the rooms. No warmth seems to come out from the electric fire one has just switched on, no light through the window from which one has just down to the curtains. The chairs in the sitting-room look as if they has never been sat on, even if they are far from new. They are arranged in neat patterns round the coffee table. Not until you drop your coat or the newspapers on them do they begin to look as anything normal. As far as the kitchen, that is the least attractive place of all. Although it hasn't been used for months, it still seems to smell vaguely of some old food. The kitchen table is clean, the cupboards are bare. You cannot remember where the gas and the water turn on, the cups all seem to have lost their handles, the plates seem to be cracked, and it is impossible to find a teaspoon anywhere.
(30)
A．A house which has been shut up for some period of time.
B．An empty house that is usually kept clean.
C．A comfortable house.
D．A new house with fresh and clean smell.

A.
(30)
A．A
B.
B．An
C.
C．A
D.
D．A
E.

某厂通过混合和烘制两个部门生产一种产品。2001年11月混合部门的有关资料如表8-25所示。
要求： (1)用平均成本法计算产成品单位成本； (2)用先进先出法计算月初在产品加工完毕产成品的单位成本和本月投产加工完毕产成品的单位成本； (3)比较上述两种方法计算的结果，说明每种方法的特点和适用的场合。

A.shangxueba.cn/files/2016070801/2011q3/ct_XK12001008j_compute_0171(115).jpg'