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【简答题】
甲企业为一工业企业,设有一个基本生产车间,大量生产 A、B 两种产品;设有一个供电辅助车间,为全厂提供供电服务。2018 年 5 月甲企业领用原材料资料如下:基本生产车间 A 产品耗用 100 000 元;B 产品耗用 120 000 元;两种产品共同耗用材料 4 400公斤,每公斤 20 元;基本车间领用机物料 3000 元。供电车间领用原材料 1000 元。(两种产品共同耗用的材料在定额消耗量上分配,本月投产 A 产品 200 件,B 产品 250 件,A 产品的消耗定额为 15 公斤,B 产品的消耗定额为 10 公斤)。 请计算A、B 两种产品的直接材料成本。
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