A.$50,000 B.$90,000 C.$100,000 D.$110,000
A.(1)成本歸集,(2)成本分配,(3)分攤,(4)追溯 B.(1)成本分配,(2)成本歸集,(3)分攤,(4)追溯 C.(1)成本歸集,(2)成本分攤,(3)追溯,(4)分攤 D.(1)成本分配,(2)成本歸集,(3)追溯,(4)分攤
A.主要成本是$150,000;轉換成本是$130,000 B.主要成本是$130,000;轉換成本是$150,000 C.主要成本是$180,000;轉換成本是$150,000 D.主要成本是$150,000;轉換成本是$180,000