成本会计的问题6.XYZCompanymanufacturesasingleproductinthreedifferentdepartments.Theproduct'sprimecostsconsistofa.directmaterialanddirectlabour.b.directmaterialandfactoryoverhead.c.directlabourandfactoryove

Question

成本会计的问题
6. XYZ Company manufactures a single product in three different departments.
The product's prime costs consist of
a. direct material and direct labour.
b. direct material and factory overhead.
c. direct labour and factory overhead.
d. direct material, direct labour and factory overhead.
e. direct material, direct labour and variable factory overhead.
f. None of the above
答案是a，为什么？

Answer 1

The prime cost is equal to direct material plus direct labour.