"Financial and Accounting" 2013 Calculation Question:
Financial Management Center--Li Chongpeng
Changjiang Company is a general VAT taxpayer, and the applicable VAT tax rate is 13%; the raw materials are calculated daily by the planned cost method, and Material A is mainly used to produce H products. On April 30, 2020, the unit planned cost of Material A was RMB 120/kg, with a total planned cost of RMB 250,000 (including the planned cost of materials temporarily estimated to be RMB 10,000), and the cost difference of material was RMB 4,800 (debit). The following economic business occurred in May:
(1) On the 2nd, a batch of materials A total of 1,000 kilograms were purchased from other places, and the price indicated by value-added tax special invoice was 120,000 yuan and value-added tax was 15,600 yuan; freight costs were 5,000 yuan and value-added tax were 450 yuan. The above funds were paid in bank deposits, but the materials had not arrived yet;
(2) On the 8th, 600 kilograms of Material A were issued and entrusted Great Wall Company (general VAT taxpayer) to process a batch of taxable consumer goods (non-gold and silver jewelry). Assuming that the material cost difference of the materials issued by the commissioned processing materials is carried forward at the beginning of the month material cost difference rate ;
(3) On the 12th, when I received the material A purchased from other places on the 2nd, the actual amount of the inspection and storage warehouse was 800 kg, and the shortage of 200 kg was. It was found that 180 kilograms were due to the other party's low shipment, and the other party agreed to refund the paid payment; 20 kilograms were reasonable losses during transportation, and the shipping and miscellaneous expenses were all borne by the paid materials;
(4) On the 16th, the production workshop received 1,500 kilograms of A material for the production of H products;
(5) On the 24th, the Great Wall Company's processing fee of 15,000 yuan (excluding value-added tax) and 3,000 yuan of consumption tax collected and paid on behalf of others with bank deposits. The materials collected after commissioning are prepared to continue to be used to produce taxable consumer goods;
(6) On the 31st, all the materials A in stock are used to produce H products that have signed an irrevocable sales contract with Company X. The contract stipulates that Changjiang Company provides 10 H products to Company X, each of which costs 12,000 yuan. The total processing cost of processing material A into 10 H products is still 35,000 yuan. It is estimated that the relevant taxes and fees will still be required to be 1,200 yuan incurred for each H product. At the end of May, the price of Material A on the market was 110 yuan/kg, and the market price of Product H was 11,500 yuan/unit.
According to the above information, answer the following questions:
Plan 1000KG, price 120,000 yuan, freight 5,000 yuan
800KG is entered into the warehouse, reasonable 20KG, and the supplier bears 180KG
(1) The actual cost of Material A, which was inspected and stored on May 12, 2020, is () yuan.
�
A.88440
B.89837
C.91440
D.92837
(3) The cost difference rate of material A in Changjiang Company in May 2020 is ().
�
B.13965.2
C.14416
D.15670.5