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业务题 2 1 )业务资料:某企业生产甲、三种产品,本月共同耗用 A 种原材料 4000 kg ,每 kg 实际平均价格为 7.80 元,计 31200 元,三种产品消耗 A 材料的单位产品消耗定额分别为 2 kg 、 4 kg 和 6 kg ;本月三种产品投产量分别为 120 件、 180 件和 240 件。 2 )要求:采用定额费用比例分配甲、乙、丙产品应负担的 A 种原材料费用,并编制分配的会计分录。(分配率保留到小数点后四位,分配的金额取整数。)
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