Furniture factory cost accounting, the reward score is not high, please forgive me for having taken

The distribution of direct labor can be done by timing or by piecework, and the distribution standard is based on the number of pieces produced by the individual.

If you want to pass the labor hours, you can only ask the workshop personnel about the approximate number of fixed working hours for each product.

As for the manufacturing costs, they must not be evenly distributed, because the costs are different. Even if the cost of the product is not very different, the manufacturing cost of each product is not necessarily similar. In fact, the manufacturing cost can also be used as a standard according to the wages of production workers.

Manufacturing cost allocation rate = total manufacturing cost Total wages of production workers in the workshop manufacturing cost of a certain product should be allocated = wages of workers in the production of a certain product * manufacturing cost distribution rate Industrial enterprises do not count the time spent on labor It is indeed a bit troublesome, and the distribution is not so accurate.

Generally, each product has a standard consumption table, ask the production management department in charge of your quotation.

They will have a "standard material consumption" for each product

Standard material consumption * standard material unit price (according to the most recent) = standard unit product material cost.

Then, the material cost of the standard unit product * the current production quantity = the material cost of the standard product is based on the material cost of the standard product, and the material cost is allocated.