Error: INSERT INTO `kin_4_40402` (subject, seo_subject, content, page, description, og_image, time) VALUES ('원가관리회계 문제풀이 질문', '%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84+%EB%AC%B8%EC%A0%9C%ED%92%80%EC%9D%B4+%EC%A7%88%EB%AC%B8', '<div class=\"questionDetail _hashtagHighlightingContents\" data-tag=\"%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84,%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84%EB%AC%B8%EC%A0%9C%ED%92%80%EC%9D%B4,%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84%EB%AC%B8%EC%A0%9C,%EA%B2%B0%ED%95%A9%EC%9B%90%EA%B0%80,%EC%88%9C%EC%8B%A4%ED%98%84%EA%B0%80%EC%B9%98,%EC%A0%9C%EC%A1%B0%EA%B0%84%EC%A0%91%EC%9B%90%EA%B0%80%EB%B0%B0%EB%B6%80%EC%9C%A8\">\n					\n						\n						<p class=\"MsoNormal\" style=\"line-height:normal;background:white;vertical-align: baseline;\">제가 도대체 무슨 자신감으로 원가관리회계를 수강했는지 모르겠어요... </p>\n<p class=\"MsoNormal\" style=\"line-height:normal;background:white;vertical-align: baseline;\">원가관리회계 문제를 풀어야 하는데 아는 게 없어서 혹시나 지나가다 푸실 수 있으신 대단하신 분이 있다면 정말 감사히 부탁드리겠습니다. 감사합니다. 항상 복만 받고 꽃길만 걸으시길 바랍니다. </p>\n<p class=\"MsoNormal\" style=\"line-height:normal;background:white;vertical-align: baseline;\"><br></p>\n<p class=\"MsoNormal\" style=\"line-height:normal;background:white;vertical-align: baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><br></span></p>\n<p class=\"MsoNormal\" style=\"line-height:normal;background:white;vertical-align: baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">1. </span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">㈜경북은 원재료를 결합공정에 투입하여 두 개의 제품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">A</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">와</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">B</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">를 생산하기로 하였다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원재료의 단위당 구 입가격은</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">10</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원이다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">당기 중 결합공정에 원재료가</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">10,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">단위 투입되어 직접노무원가가</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">40,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">,</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제조 간접원가가</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">60,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원 발생했으며</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">,</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">완제품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">A 10,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">단위와 미완성제품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">10,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">단위가 생산되었다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">결합공 정의 기초 및 기말재공품은 없다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">미완성제품은 그 후 추가공정을 거쳐 완제품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">B</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">가 만들어지며</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">,</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">단위당 판매가격은</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">A</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">20</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">, B</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">40</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원이다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">미완성제품을 추가가공하는 과정에서 추가가공원가로</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">100,000</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원이 발생하였다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p>\n<p class=\"MsoNormal\" style=\"line-height:normal;background:white;vertical-align: baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><br></span></p>\n<p class=\"MsoNormal\" style=\"margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">(1)</span> <span style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">결합원가를 순실현가치를 기준으로 배분할 경우</span> <span lang=\"EN-US\" style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">A</span><span style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품과</span> <span lang=\"EN-US\" style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">B</span><span style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품에 배부될 결합원가를 각각 구하시오</span><span lang=\"EN-US\" style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">. </span></p>\n<p class=\"MsoNormal\" style=\"margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;\"><span lang=\"EN-US\" style=\'mso-bidi- mso-fareast-Malgun Gothic\";mso-fareast-theme- mso-bidi-mso-\'> </span></p>\n<p class=\"MsoNormal\" style=\"margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">(2)</span> <span style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">결합원가를 균등이익률법에 따라 배분하는 경우</span> <span lang=\"EN-US\" style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">A</span><span style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품과</span> <span lang=\"EN-US\" style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">B</span><span style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품에 배부될 결합원가를 각각 구하시오</span><span lang=\"EN-US\" style=\" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">. </span></p>\n<p class=\"MsoNormal\" style=\"margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;\"><span lang=\"EN-US\" style=\'mso-bidi- mso-fareast-Malgun Gothic\";mso-fareast-theme- mso-bidi-mso-\'> </span></p>\n<p class=\"MsoNormal\" style=\"margin-top:12.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;line-height:normal;background:white;vertical-align:baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">2. </span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">㈜경남은 두 종류의 주산품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">A, B</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">와 부산품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">X</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">를 생산하며</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">,</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">부산품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">X</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">은 생산기준법하에서의 원가차감법을 사용한다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">당기의 결합원가 발생액은</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">20,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원이며</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">,</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">각 제품에 관한 자료는 다음과 같다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">㈜경남이 순실 현가치를 기준으로 결합원가를</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">배분한다고 할 때 아래 물음에 답하시오<span lang=\"EN-US\">. (</span>단<span lang=\"EN-US\">,</span> 기초재고와 기말재공품은 없는 것으로 가정한다<span lang=\"EN-US\">.)</span></span></p>\n<p class=\"MsoNormal\" style=\"margin-top:12.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;line-height:normal;background:white;vertical-align:baseline;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span lang=\"EN-US\"><br></span></span></p>\n<table class=\"MsoTable15Grid1Light\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" style=\"border-collapse:collapse;border:none;mso-border-alt:solid #999999 .5pt; mso-border-thememso-border-themetint:102;mso-yfti-tbllook:1184; mso-padding-alt:0cm 5.4pt 0cm 5.4pt;\"><tbody>\n<tr style=\"mso-yfti-irow:-1;mso-yfti-firstrow:yes;mso-yfti-lastfirstrow:yes; height:13.8pt;\">\n<td width=\"94\" valign=\"top\" style=\"width:70.65pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-bottom:solid #666666 1.5pt; mso-border-bottom-thememso-border-bottom-themetint:153; mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-thememso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height: 13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:5;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.4pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">분리점 이후 추가가공원가</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.45pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">생산량</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.45pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">최종판매가치</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n<tr style=\"mso-yfti-irow:0;height:13.8pt;\">\n<td width=\"94\" valign=\"top\" style=\"width:70.65pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">A</span><span lang=\"EN-US\" style=\'mso-bidi- mso-fareast-Malgun Gothic\";mso-fareast-theme- mso-bidi-mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">10,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">2,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">개</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">70,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n<tr style=\"mso-yfti-irow:1;height:13.8pt;\">\n<td width=\"94\" valign=\"top\" style=\"width:70.65pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">B</span><span lang=\"EN-US\" style=\'mso-bidi- mso-fareast-Malgun Gothic\";mso-fareast-theme- mso-bidi-mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">15,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">1,700</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">개</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">55,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n<tr style=\"mso-yfti-irow:2;mso-yfti-lastrow:yes;height:13.8pt;\">\n<td width=\"94\" valign=\"top\" style=\"width:70.65pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">X</span><span lang=\"EN-US\" style=\'mso-bidi- mso-fareast-Malgun Gothic\";mso-fareast-theme- mso-bidi-mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">2,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">300</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">개</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"199\" valign=\"top\" style=\"width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">6,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n</tbody></table>\n<p class=\"MsoNormal\" style=\"margin-top:12.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;line-height:normal;background:white;vertical-align:baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">(1)</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">부산물</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">X</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">의 순실현가치를 계산하시오</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">. </span></p>\n<p class=\"MsoNormal\" style=\"margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;\"><span lang=\"EN-US\" style=\'mso-bidi- mso-fareast-Malgun Gothic\";mso-fareast-theme- mso-bidi-mso-\'> </span></p>\n<p class=\"MsoNormal\" style=\"margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">(2)</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">주산품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">A,B</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">의 배부되는 결합원가는 얼마인지 각각 구하시오</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">. </span></p>\n<p class=\"MsoNormal\" style=\"margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;\"><span lang=\"EN-US\" style=\'mso-bidi- mso-fareast-Malgun Gothic\";mso-fareast-theme- mso-bidi-mso-\'> </span></p>\n<p class=\"MsoNormal\" style=\"margin-top:12.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;line-height:normal;background:white;vertical-align:baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">3. </span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">㈜환영은 활동기준원가계산을 채택하고 있다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">A</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">와 제품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">B</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">의 연간 생산량은 각각</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">200</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">단위와</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">250</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">단 위이다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">회사는 세 가지 활동을 수행하고 있으며 이에 관한 정보는 다음과 같다</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">.</span> <span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p>\n<table class=\"MsoTable15Grid1Light\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" style=\"border-collapse:collapse;border:none;mso-border-alt:solid #999999 .5pt; mso-border-thememso-border-themetint:102;mso-yfti-tbllook:1184; mso-padding-alt:0cm 5.4pt 0cm 5.4pt;\"><tbody>\n<tr style=\"mso-yfti-irow:-1;mso-yfti-firstrow:yes;mso-yfti-lastfirstrow:yes; height:14.6pt;\">\n<td width=\"230\" valign=\"top\" style=\"width:172.35pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-bottom:solid #666666 1.5pt; mso-border-bottom-thememso-border-bottom-themetint:153; mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-thememso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height: 14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:5;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">활동 집합</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"230\" valign=\"top\" style=\"width:172.4pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제조간접원가</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"230\" valign=\"top\" style=\"width:172.4pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원가동인</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n<tr style=\"mso-yfti-irow:0;height:14.6pt;\">\n<td width=\"230\" valign=\"top\" style=\"width:172.35pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">재료이동</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"230\" valign=\"top\" style=\"width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">20,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"230\" valign=\"top\" style=\"width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">운반횟수</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n<tr style=\"mso-yfti-irow:1;height:14.6pt;\">\n<td width=\"230\" valign=\"top\" style=\"width:172.35pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">조립작업</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"230\" valign=\"top\" style=\"width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">50,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"230\" valign=\"top\" style=\"width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">기계작업시간</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n<tr style=\"mso-yfti-irow:2;mso-yfti-lastrow:yes;height:14.6pt;\">\n<td width=\"230\" valign=\"top\" style=\"width:172.35pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">품질검사</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"230\" valign=\"top\" style=\"width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">100,000</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\";mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"230\" valign=\"top\" style=\"width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">노동시간</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n</tbody></table>\n<p class=\"MsoNormal\" align=\"left\" style=\"margin-bottom: 0cm; line-height: normal; word-break: keep-all;\"></p>\n<p class=\"MsoNormal\" style=\"line-height:normal;\"><span lang=\"EN-US\"> </span></p>\n<table class=\"MsoTable15Grid1Light\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"600\" style=\"width:515.7pt;border-collapse:collapse;border:none; mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-yfti-tbllook:1184;mso-padding-alt:0cm 5.4pt 0cm 5.4pt;\"><tbody>\n<tr style=\"mso-yfti-irow:-1;mso-yfti-firstrow:yes;mso-yfti-lastfirstrow:yes; height:11.95pt;\">\n<td width=\"226\" rowspan=\"2\" style=\"width:169.85pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-bottom:solid #7F7F7F 1.5pt; mso-border-bottom-thememso-border-bottom-themetint:128; mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-bottom-alt:solid #7F7F7F 1.5pt;mso-border-bottom-thememso-border-bottom-themetint:128;padding:0cm 5.4pt 0cm 5.4pt;height: 11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:5;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원가동인<span lang=\"EN-US\"></span></span></p></td>\n<td width=\"461\" colspan=\"2\" valign=\"top\" style=\"width:345.85pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">원가동인의 수<span lang=\"EN-US\"></span></span></p></td>\n</tr>\n<tr style=\"mso-yfti-irow:0;height:11.95pt;\">\n<td width=\"236\" valign=\"top\" style=\"width:177.2pt;border-top:none;border-left: none;border-bottom:solid #7F7F7F 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:128;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-bottom-alt:solid #7F7F7F 1.5pt;mso-border-bottom-thememso-border-bottom-themetint:128;padding:0cm 5.4pt 0cm 5.4pt;height: 11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품 <span lang=\"EN-US\">A</span></span></p></td>\n<td width=\"225\" valign=\"top\" style=\"width:168.65pt;border-top:none;border-left: none;border-bottom:solid #7F7F7F 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:128;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-bottom-alt:solid #7F7F7F 1.5pt;mso-border-bottom-thememso-border-bottom-themetint:128;padding:0cm 5.4pt 0cm 5.4pt;height: 11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품 <span lang=\"EN-US\">B</span></span></p></td>\n</tr>\n<tr style=\"mso-yfti-irow:1;height:11.95pt;\">\n<td width=\"226\" valign=\"top\" style=\"width:169.85pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #7F7F7F 1.5pt;mso-border-top-theme mso-border-top-themetint:128;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;mso-border-top-alt:solid #7F7F7F 1.5pt; mso-border-top-thememso-border-top-themetint:128;padding:0cm 5.4pt 0cm 5.4pt; height:11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">운반횟수</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"236\" valign=\"top\" style=\"width:177.2pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #7F7F7F 1.5pt; mso-border-top-thememso-border-top-themetint:128;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-top-alt:solid #7F7F7F 1.5pt;mso-border-top-theme mso-border-top-themetint:128;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">100</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"225\" valign=\"top\" style=\"width:168.65pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #7F7F7F 1.5pt; mso-border-top-thememso-border-top-themetint:128;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-top-alt:solid #7F7F7F 1.5pt;mso-border-top-theme mso-border-top-themetint:128;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">400</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n<tr style=\"mso-yfti-irow:2;height:11.95pt;\">\n<td width=\"226\" valign=\"top\" style=\"width:169.85pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">기계작업시간</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"236\" valign=\"top\" style=\"width:177.2pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">200</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"225\" valign=\"top\" style=\"width:168.65pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">300</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n<tr style=\"mso-yfti-irow:3;mso-yfti-lastrow:yes;height:11.95pt;\">\n<td width=\"226\" valign=\"top\" style=\"width:169.85pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;\"><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">노동시간</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"236\" valign=\"top\" style=\"width:177.2pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">800</span> <span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n<td width=\"225\" valign=\"top\" style=\"width:168.65pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;\"><p class=\"MsoNormal\" align=\"center\" style=\"margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">1,200</span><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'></span></p></td>\n</tr>\n</tbody></table>\n<p class=\"MsoNormal\" style=\"margin-top:12.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;line-height:normal;background:white;vertical-align:baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">(1)</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">활동별 제조간접원가 배부율을 계산하시오</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">. </span></p>\n<p class=\"MsoNormal\" style=\"margin-bottom:0cm;text-indent:-16.7pt;line-height: normal;background:white;vertical-align:baseline;\"><span lang=\"EN-US\" style=\'mso-bidi-mso-fareast-Malgun Gothic\"; mso-fareast-theme-mso-bidi- mso-\'> </span></p>\n<p class=\"MsoNormal\" style=\"margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;\"><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">(2)</span> <span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">제품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">A</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">와 제품</span> <span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">B</span><span style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">의 단위당 제조간접원가를 각각 계산하시오</span><span lang=\"EN-US\" style=\" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">. </span></p>\n					\n\n					\n					\n						\n						\n\n						\n						\n\n						\n						\n					\n				</div>', '4_40402_456533143', ' 제가 도대체 무슨 자신감으로 원가관리회계를 수강했는지 모르겠어요...  원가관리회계 문제를 풀어야 하는데 아는 게 없어서 혹시나 지나가다 푸실 수 있으신 대단하신 분이 있다면 정말 감사히 부탁드리겠습니다. 감사합니다. 항상 복만 받고 꽃길만 걸으시길 바랍니다.  1. ㈜경북은 원재료를 결합공정에 투입하여 두 개의 제품 A와 B를 생산하기로 하였다. 원재료의 단위당 구 입가격은 10원이다. 당기 중 결합공정에 원재료가 10,000단위 투입되어 직접노무원가가 40,000원, 제조 간접원가가 60,000원 발생했으며, 완제품 A 10,000단위와 미완성제품 10,000단위가 생산되었다. 결합공 정의 기초 및 기말재공품은 없다. 미완성제품은 그 후 추가공정을 거쳐 완제품 B가 만들어지며, 단위당 판매가격은 A제품 20원, B제품 40원이다. 미완성제품을 추가가공하는 과정에서 추가가공원가로 100,000 원이 발생하였다. (1) 결합원가를 순실현가치를 기준으로 배분할 경우 A제품과 B제품에 배부될 결합원가를 각각 구하시오.    (2) 결합원가를 균등이익률법에 따라 배분하는 경우 A제품과 B제품에 배부될 결합원가를 각각 구하시오.    2. ㈜경남은 두 종류의 주산품 A, B와 부산품 X를 생산하며, 부산품 X은 생산기준법하에서의 원가차감법을 사용한다. 당기의 결합원가 발생액은 20,000원이며, 각 제품에 관한 자료는 다음과 같다. ㈜경남이 순실 현가치를 기준으로 결합원가를 배분한다고 할 때 아래 물음에 답하시오. (단, 기초재고와 기말재공품은 없는 것으로 가정한다.) 제품 분리점 이후 추가가공원가 생산량 최종판매가치 A 10,000원 2,000개 70,000원 B 15,000원 1,700개 55,000원 X 2,000원 300개 6,000원 (1) 부산물 X의 순실현가치를 계산하시오.    (2) 주산품 A,B의 배부되는 결합원가는 얼마인지 각각 구하시오.    3. ㈜환영은 활동기준원가계산을 채택하고 있다. 제품 A와 제품 B의 연간 생산량은 각각 200단위와 250단 위이다. 회사는 세 가지 활동을 수행하고 있으며 이에 관한 정보는 다음과 같다. 활동 집합 제조간접원가 원가동인 재료이동 20,000원 운반횟수 조립작업 50,000원 기계작업시간 품질검사 100,000원 노동시간   원가동인 원가동인의 수 제품 A 제품 B 운반횟수 100 400 기계작업시간 200 300 노동시간 800 1,200 (1) 활동별 제조간접원가 배부율을 계산하시오.    (2) 제품 A와 제품 B의 단위당 제조간접원가를 각각 계산하시오.  ', 'https://cboard.net/sitemap/og_image.php?text=원가관리회계 문제풀이 질문&link=https://cboard.net/k/4_40402_456533143', '2023.10.14')<br>Data too long for column 'content' at row 1<!doctype html>
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<meta name="description" content=" 제가 도대체 무슨 자신감으로 원가관리회계를 수강했는지 모르겠어요...  원가관리회계 문제를 풀어야 하는데 아는 게 없어서 혹시나 지나가다 푸실 수 있으신 대단하신 분이 있다면 정말 감사히 부탁드리겠습니다. 감사합니다. 항상 복만 받고 꽃길만 걸으시길 바랍니다.  1. ㈜경북은 원재료를 결합공정에 투입하여 두 개의 제품 A와 B를 생산하기로 하였다. 원재료의 단위당 구 입가격은 10원이다. 당기 중 결합공정에 원재료가 10,000단위 투입되어 직접노무원가가 40,000원, 제조 간접원가가 60,000원 발생했으며, 완제품 A 10,000단위와 미완성제품 10,000단위가 생산되었다. 결합공 정의 기초 및 기말재공품은 없다. 미완성제품은 그 후 추가공정을 거쳐 완제품 B가 만들어지며, 단위당 판매가격은 A제품 20원, B제품 40원이다. 미완성제품을 추가가공하는 과정에서 추가가공원가로 100,000 원이 발생하였다. (1) 결합원가를 순실현가치를 기준으로 배분할 경우 A제품과 B제품에 배부될 결합원가를 각각 구하시오.    (2) 결합원가를 균등이익률법에 따라 배분하는 경우 A제품과 B제품에 배부될 결합원가를 각각 구하시오.    2. ㈜경남은 두 종류의 주산품 A, B와 부산품 X를 생산하며, 부산품 X은 생산기준법하에서의 원가차감법을 사용한다. 당기의 결합원가 발생액은 20,000원이며, 각 제품에 관한 자료는 다음과 같다. ㈜경남이 순실 현가치를 기준으로 결합원가를 배분한다고 할 때 아래 물음에 답하시오. (단, 기초재고와 기말재공품은 없는 것으로 가정한다.) 제품 분리점 이후 추가가공원가 생산량 최종판매가치 A 10,000원 2,000개 70,000원 B 15,000원 1,700개 55,000원 X 2,000원 300개 6,000원 (1) 부산물 X의 순실현가치를 계산하시오.    (2) 주산품 A,B의 배부되는 결합원가는 얼마인지 각각 구하시오.    3. ㈜환영은 활동기준원가계산을 채택하고 있다. 제품 A와 제품 B의 연간 생산량은 각각 200단위와 250단 위이다. 회사는 세 가지 활동을 수행하고 있으며 이에 관한 정보는 다음과 같다. 활동 집합 제조간접원가 원가동인 재료이동 20,000원 운반횟수 조립작업 50,000원 기계작업시간 품질검사 100,000원 노동시간   원가동인 원가동인의 수 제품 A 제품 B 운반횟수 100 400 기계작업시간 200 300 노동시간 800 1,200 (1) 활동별 제조간접원가 배부율을 계산하시오.    (2) 제품 A와 제품 B의 단위당 제조간접원가를 각각 계산하시오.  ">
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<meta property="og:description" content=" 제가 도대체 무슨 자신감으로 원가관리회계를 수강했는지 모르겠어요...  원가관리회계 문제를 풀어야 하는데 아는 게 없어서 혹시나 지나가다 푸실 수 있으신 대단하신 분이 있다면 정말 감사히 부탁드리겠습니다. 감사합니다. 항상 복만 받고 꽃길만 걸으시길 바랍니다.  1. ㈜경북은 원재료를 결합공정에 투입하여 두 개의 제품 A와 B를 생산하기로 하였다. 원재료의 단위당 구 입가격은 10원이다. 당기 중 결합공정에 원재료가 10,000단위 투입되어 직접노무원가가 40,000원, 제조 간접원가가 60,000원 발생했으며, 완제품 A 10,000단위와 미완성제품 10,000단위가 생산되었다. 결합공 정의 기초 및 기말재공품은 없다. 미완성제품은 그 후 추가공정을 거쳐 완제품 B가 만들어지며, 단위당 판매가격은 A제품 20원, B제품 40원이다. 미완성제품을 추가가공하는 과정에서 추가가공원가로 100,000 원이 발생하였다. (1) 결합원가를 순실현가치를 기준으로 배분할 경우 A제품과 B제품에 배부될 결합원가를 각각 구하시오.    (2) 결합원가를 균등이익률법에 따라 배분하는 경우 A제품과 B제품에 배부될 결합원가를 각각 구하시오.    2. ㈜경남은 두 종류의 주산품 A, B와 부산품 X를 생산하며, 부산품 X은 생산기준법하에서의 원가차감법을 사용한다. 당기의 결합원가 발생액은 20,000원이며, 각 제품에 관한 자료는 다음과 같다. ㈜경남이 순실 현가치를 기준으로 결합원가를 배분한다고 할 때 아래 물음에 답하시오. (단, 기초재고와 기말재공품은 없는 것으로 가정한다.) 제품 분리점 이후 추가가공원가 생산량 최종판매가치 A 10,000원 2,000개 70,000원 B 15,000원 1,700개 55,000원 X 2,000원 300개 6,000원 (1) 부산물 X의 순실현가치를 계산하시오.    (2) 주산품 A,B의 배부되는 결합원가는 얼마인지 각각 구하시오.    3. ㈜환영은 활동기준원가계산을 채택하고 있다. 제품 A와 제품 B의 연간 생산량은 각각 200단위와 250단 위이다. 회사는 세 가지 활동을 수행하고 있으며 이에 관한 정보는 다음과 같다. 활동 집합 제조간접원가 원가동인 재료이동 20,000원 운반횟수 조립작업 50,000원 기계작업시간 품질검사 100,000원 노동시간   원가동인 원가동인의 수 제품 A 제품 B 운반횟수 100 400 기계작업시간 200 300 노동시간 800 1,200 (1) 활동별 제조간접원가 배부율을 계산하시오.    (2) 제품 A와 제품 B의 단위당 제조간접원가를 각각 계산하시오.  ">

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<span class="sound_only">작성일</span><i class="fa fa-clock-o" aria-hidden="true"></i> 2023.10.14<span class="sound_only">댓글</span><strong><i class="fa fa-commenting" aria-hidden="true"></i> 1건</strong>
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<h2><div class="questionDetail _hashtagHighlightingContents" data-tag="%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84,%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84%EB%AC%B8%EC%A0%9C%ED%92%80%EC%9D%B4,%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84%EB%AC%B8%EC%A0%9C,%EA%B2%B0%ED%95%A9%EC%9B%90%EA%B0%80,%EC%88%9C%EC%8B%A4%ED%98%84%EA%B0%80%EC%B9%98,%EC%A0%9C%EC%A1%B0%EA%B0%84%EC%A0%91%EC%9B%90%EA%B0%80%EB%B0%B0%EB%B6%80%EC%9C%A8">
					
						
						<p class="MsoNormal" style="line-height:normal;background:white;vertical-align: baseline;">제가 도대체 무슨 자신감으로 원가관리회계를 수강했는지 모르겠어요... </p>
<p class="MsoNormal" style="line-height:normal;background:white;vertical-align: baseline;">원가관리회계 문제를 풀어야 하는데 아는 게 없어서 혹시나 지나가다 푸실 수 있으신 대단하신 분이 있다면 정말 감사히 부탁드리겠습니다. 감사합니다. 항상 복만 받고 꽃길만 걸으시길 바랍니다. </p>
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<p class="MsoNormal" style="line-height:normal;background:white;vertical-align: baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><br></span></p>
<p class="MsoNormal" style="line-height:normal;background:white;vertical-align: baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1. </span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">㈜경북은 원재료를 결합공정에 투입하여 두 개의 제품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">와</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">B</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">를 생산하기로 하였다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원재료의 단위당 구 입가격은</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">10</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원이다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">당기 중 결합공정에 원재료가</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">10,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">단위 투입되어 직접노무원가가</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">40,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">,</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제조 간접원가가</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">60,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원 발생했으며</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">,</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">완제품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A 10,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">단위와 미완성제품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">10,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">단위가 생산되었다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">결합공 정의 기초 및 기말재공품은 없다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">미완성제품은 그 후 추가공정을 거쳐 완제품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">B</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">가 만들어지며</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">,</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">단위당 판매가격은</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">20</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, B</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">40</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원이다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">미완성제품을 추가가공하는 과정에서 추가가공원가로</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">100,000</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원이 발생하였다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p>
<p class="MsoNormal" style="line-height:normal;background:white;vertical-align: baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><br></span></p>
<p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(1)</span> <span style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">결합원가를 순실현가치를 기준으로 배분할 경우</span> <span lang="EN-US" style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A</span><span style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품과</span> <span lang="EN-US" style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">B</span><span style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품에 배부될 결합원가를 각각 구하시오</span><span lang="EN-US" style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. </span></p>
<p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;"><span lang="EN-US" style='mso-bidi- mso-fareast-Malgun Gothic";mso-fareast-theme- mso-bidi-mso-'> </span></p>
<p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2)</span> <span style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">결합원가를 균등이익률법에 따라 배분하는 경우</span> <span lang="EN-US" style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A</span><span style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품과</span> <span lang="EN-US" style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">B</span><span style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품에 배부될 결합원가를 각각 구하시오</span><span lang="EN-US" style=" letter-spacing: -0.7pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. </span></p>
<p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;"><span lang="EN-US" style='mso-bidi- mso-fareast-Malgun Gothic";mso-fareast-theme- mso-bidi-mso-'> </span></p>
<p class="MsoNormal" style="margin-top:12.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;line-height:normal;background:white;vertical-align:baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2. </span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">㈜경남은 두 종류의 주산품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A, B</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">와 부산품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">X</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">를 생산하며</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">,</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">부산품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">X</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">은 생산기준법하에서의 원가차감법을 사용한다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">당기의 결합원가 발생액은</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">20,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원이며</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">,</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">각 제품에 관한 자료는 다음과 같다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">㈜경남이 순실 현가치를 기준으로 결합원가를</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">배분한다고 할 때 아래 물음에 답하시오<span lang="EN-US">. (</span>단<span lang="EN-US">,</span> 기초재고와 기말재공품은 없는 것으로 가정한다<span lang="EN-US">.)</span></span></p>
<p class="MsoNormal" style="margin-top:12.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;line-height:normal;background:white;vertical-align:baseline;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span lang="EN-US"><br></span></span></p>
<table class="MsoTable15Grid1Light" border="1" cellspacing="0" cellpadding="0" style="border-collapse:collapse;border:none;mso-border-alt:solid #999999 .5pt; mso-border-thememso-border-themetint:102;mso-yfti-tbllook:1184; mso-padding-alt:0cm 5.4pt 0cm 5.4pt;"><tbody>
<tr style="mso-yfti-irow:-1;mso-yfti-firstrow:yes;mso-yfti-lastfirstrow:yes; height:13.8pt;">
<td width="94" valign="top" style="width:70.65pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-bottom:solid #666666 1.5pt; mso-border-bottom-thememso-border-bottom-themetint:153; mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-thememso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height: 13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:5;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="199" valign="top" style="width:149.4pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">분리점 이후 추가가공원가</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="199" valign="top" style="width:149.45pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">생산량</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="199" valign="top" style="width:149.45pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">최종판매가치</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
</tr>
<tr style="mso-yfti-irow:0;height:13.8pt;">
<td width="94" valign="top" style="width:70.65pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A</span><span lang="EN-US" style='mso-bidi- mso-fareast-Malgun Gothic";mso-fareast-theme- mso-bidi-mso-'></span></p></td>
<td width="199" valign="top" style="width:149.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">10,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="199" valign="top" style="width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="199" valign="top" style="width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">70,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
</tr>
<tr style="mso-yfti-irow:1;height:13.8pt;">
<td width="94" valign="top" style="width:70.65pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">B</span><span lang="EN-US" style='mso-bidi- mso-fareast-Malgun Gothic";mso-fareast-theme- mso-bidi-mso-'></span></p></td>
<td width="199" valign="top" style="width:149.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">15,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="199" valign="top" style="width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1,700</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="199" valign="top" style="width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">55,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
</tr>
<tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes;height:13.8pt;">
<td width="94" valign="top" style="width:70.65pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">X</span><span lang="EN-US" style='mso-bidi- mso-fareast-Malgun Gothic";mso-fareast-theme- mso-bidi-mso-'></span></p></td>
<td width="199" valign="top" style="width:149.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="199" valign="top" style="width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">300</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="199" valign="top" style="width:149.45pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:13.8pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">6,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
</tr>
</tbody></table>
<p class="MsoNormal" style="margin-top:12.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;line-height:normal;background:white;vertical-align:baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(1)</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">부산물</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">X</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">의 순실현가치를 계산하시오</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. </span></p>
<p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;"><span lang="EN-US" style='mso-bidi- mso-fareast-Malgun Gothic";mso-fareast-theme- mso-bidi-mso-'> </span></p>
<p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2)</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">주산품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A,B</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">의 배부되는 결합원가는 얼마인지 각각 구하시오</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. </span></p>
<p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;"><span lang="EN-US" style='mso-bidi- mso-fareast-Malgun Gothic";mso-fareast-theme- mso-bidi-mso-'> </span></p>
<p class="MsoNormal" style="margin-top:12.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;line-height:normal;background:white;vertical-align:baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">3. </span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">㈜환영은 활동기준원가계산을 채택하고 있다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">와 제품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">B</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">의 연간 생산량은 각각</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">200</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">단위와</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">250</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">단 위이다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">회사는 세 가지 활동을 수행하고 있으며 이에 관한 정보는 다음과 같다</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.</span> <span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p>
<table class="MsoTable15Grid1Light" border="1" cellspacing="0" cellpadding="0" style="border-collapse:collapse;border:none;mso-border-alt:solid #999999 .5pt; mso-border-thememso-border-themetint:102;mso-yfti-tbllook:1184; mso-padding-alt:0cm 5.4pt 0cm 5.4pt;"><tbody>
<tr style="mso-yfti-irow:-1;mso-yfti-firstrow:yes;mso-yfti-lastfirstrow:yes; height:14.6pt;">
<td width="230" valign="top" style="width:172.35pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-bottom:solid #666666 1.5pt; mso-border-bottom-thememso-border-bottom-themetint:153; mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-thememso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height: 14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:5;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">활동 집합</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="230" valign="top" style="width:172.4pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제조간접원가</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="230" valign="top" style="width:172.4pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원가동인</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
</tr>
<tr style="mso-yfti-irow:0;height:14.6pt;">
<td width="230" valign="top" style="width:172.35pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">재료이동</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="230" valign="top" style="width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">20,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="230" valign="top" style="width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">운반횟수</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
</tr>
<tr style="mso-yfti-irow:1;height:14.6pt;">
<td width="230" valign="top" style="width:172.35pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">조립작업</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="230" valign="top" style="width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">50,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="230" valign="top" style="width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">기계작업시간</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
</tr>
<tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes;height:14.6pt;">
<td width="230" valign="top" style="width:172.35pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">품질검사</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="230" valign="top" style="width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">100,000</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic";mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="230" valign="top" style="width:172.4pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:14.6pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">노동시간</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
</tr>
</tbody></table>
<p class="MsoNormal" align="left" style="margin-bottom: 0cm; line-height: normal; word-break: keep-all;"></p>
<p class="MsoNormal" style="line-height:normal;"><span lang="EN-US"> </span></p>
<table class="MsoTable15Grid1Light" border="1" cellspacing="0" cellpadding="0" width="600" style="width:515.7pt;border-collapse:collapse;border:none; mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-yfti-tbllook:1184;mso-padding-alt:0cm 5.4pt 0cm 5.4pt;"><tbody>
<tr style="mso-yfti-irow:-1;mso-yfti-firstrow:yes;mso-yfti-lastfirstrow:yes; height:11.95pt;">
<td width="226" rowspan="2" style="width:169.85pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-bottom:solid #7F7F7F 1.5pt; mso-border-bottom-thememso-border-bottom-themetint:128; mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-bottom-alt:solid #7F7F7F 1.5pt;mso-border-bottom-thememso-border-bottom-themetint:128;padding:0cm 5.4pt 0cm 5.4pt;height: 11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:5;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원가동인<span lang="EN-US"></span></span></p></td>
<td width="461" colspan="2" valign="top" style="width:345.85pt;border-top:solid #999999 1.0pt; mso-border-top-thememso-border-top-themetint:102;border-left: none;border-bottom:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-left-alt:solid #999999 .5pt; mso-border-left-thememso-border-left-themetint:102;mso-border-alt: solid #999999 .5pt;mso-border-thememso-border-themetint:102; mso-border-bottom-alt:solid #666666 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:153;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:1;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">원가동인의 수<span lang="EN-US"></span></span></p></td>
</tr>
<tr style="mso-yfti-irow:0;height:11.95pt;">
<td width="236" valign="top" style="width:177.2pt;border-top:none;border-left: none;border-bottom:solid #7F7F7F 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:128;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-bottom-alt:solid #7F7F7F 1.5pt;mso-border-bottom-thememso-border-bottom-themetint:128;padding:0cm 5.4pt 0cm 5.4pt;height: 11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품 <span lang="EN-US">A</span></span></p></td>
<td width="225" valign="top" style="width:168.65pt;border-top:none;border-left: none;border-bottom:solid #7F7F7F 1.5pt;mso-border-bottom-theme mso-border-bottom-themetint:128;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-bottom-alt:solid #7F7F7F 1.5pt;mso-border-bottom-thememso-border-bottom-themetint:128;padding:0cm 5.4pt 0cm 5.4pt;height: 11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품 <span lang="EN-US">B</span></span></p></td>
</tr>
<tr style="mso-yfti-irow:1;height:11.95pt;">
<td width="226" valign="top" style="width:169.85pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #7F7F7F 1.5pt;mso-border-top-theme mso-border-top-themetint:128;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;mso-border-top-alt:solid #7F7F7F 1.5pt; mso-border-top-thememso-border-top-themetint:128;padding:0cm 5.4pt 0cm 5.4pt; height:11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">운반횟수</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="236" valign="top" style="width:177.2pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #7F7F7F 1.5pt; mso-border-top-thememso-border-top-themetint:128;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-top-alt:solid #7F7F7F 1.5pt;mso-border-top-theme mso-border-top-themetint:128;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">100</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="225" valign="top" style="width:168.65pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #7F7F7F 1.5pt; mso-border-top-thememso-border-top-themetint:128;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;mso-border-top-alt:solid #7F7F7F 1.5pt;mso-border-top-theme mso-border-top-themetint:128;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">400</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
</tr>
<tr style="mso-yfti-irow:2;height:11.95pt;">
<td width="226" valign="top" style="width:169.85pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">기계작업시간</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="236" valign="top" style="width:177.2pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">200</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="225" valign="top" style="width:168.65pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">300</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
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<td width="226" valign="top" style="width:169.85pt;border:solid #999999 1.0pt; mso-border-thememso-border-themetint:102;border-top:none; mso-border-top-alt:solid #999999 .5pt;mso-border-top-theme mso-border-top-themetint:102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint:102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all; mso-yfti-cnfc:4;"><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">노동시간</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="236" valign="top" style="width:177.2pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">800</span> <span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
<td width="225" valign="top" style="width:168.65pt;border-top:none;border-left: none;border-bottom:solid #999999 1.0pt;mso-border-bottom-theme mso-border-bottom-themetint:102;border-right:solid #999999 1.0pt;mso-border-right-thememso-border-right-themetint:102;mso-border-top-alt:solid #999999 .5pt; mso-border-top-thememso-border-top-themetint:102;mso-border-left-alt: solid #999999 .5pt;mso-border-left-thememso-border-left-themetint: 102;mso-border-alt:solid #999999 .5pt;mso-border-thememso-border-themetint: 102;padding:0cm 5.4pt 0cm 5.4pt;height:11.95pt;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;text-align:center; line-height:normal;background:white;vertical-align:baseline;word-break:keep-all;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1,200</span><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'></span></p></td>
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<p class="MsoNormal" style="margin-top:12.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;line-height:normal;background:white;vertical-align:baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(1)</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">활동별 제조간접원가 배부율을 계산하시오</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. </span></p>
<p class="MsoNormal" style="margin-bottom:0cm;text-indent:-16.7pt;line-height: normal;background:white;vertical-align:baseline;"><span lang="EN-US" style='mso-bidi-mso-fareast-Malgun Gothic"; mso-fareast-theme-mso-bidi- mso-'> </span></p>
<p class="MsoNormal" style="margin-bottom:0cm;line-height:normal;background:white; vertical-align:baseline;"><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2)</span> <span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">와 제품</span> <span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">B</span><span style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">의 단위당 제조간접원가를 각각 계산하시오</span><span lang="EN-US" style=" background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. </span></p>
					

					
					
						
						

						
						

						
						
					
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<section id="my-custom-style"><div class="related-list-title">연관된 질문 답변 리스트</div><article class="search-result-item"><a href="/k/4_40402_463270930" class="result-title"><h2><b>원가관리회계 문제풀이</b> 요청</h2></a><p class="result-description">안녕하세요. <b>원가관리회계 문제풀이</b> 요청 드립니다. 답은 2번입니다. 특히 1분기 말 재공품의 수량은 40단위(완성도30%) 이 부분 <b>풀이</b> 및 설명 요청 드립니다. 감사합니다. .</p><div class="tag-container"></div></article><article class="search-result-item"><a href="/k/4_40402_456533143" class="result-title"><h2><b>원가관리회계 문제풀이 질문</b></h2></a><p class="result-description">... <b>원가관리회계 문제</b>를 풀어야 하는데 아는 게 없어서 혹시나 지나가다 푸실 수 있으신 대단하신 분이 있다면 정말 감사히 부탁드리겠습니다. 감사합니다. 항상 복만... </p><div class="tag-container"><a href="/qna_search.php?q=%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84&page=1" class="tag-link">원가관리회계</a>, <a href="/qna_search.php?q=%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84%EB%AC%B8%EC%A0%9C%ED%92%80%EC%9D%B4&page=1" class="tag-link">원가관리회계문제풀이</a>, <a href="/qna_search.php?q=%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84%EB%AC%B8%EC%A0%9C&page=1" class="tag-link">원가관리회계문제</a>, <a href="/qna_search.php?q=%EA%B2%B0%ED%95%A9%EC%9B%90%EA%B0%80&page=1" class="tag-link">결합원가</a>, <a href="/qna_search.php?q=%EC%88%9C%EC%8B%A4%ED%98%84%EA%B0%80%EC%B9%98&page=1" class="tag-link">순실현가치</a>, <a href="/qna_search.php?q=%EC%A0%9C%EC%A1%B0%EA%B0%84%EC%A0%91%EC%9B%90%EA%B0%80%EB%B0%B0%EB%B6%80%EC%9C%A8&page=1" class="tag-link">제조간접원가배부율</a></div></article><article class="search-result-item"><a href="/k/4_40402_304286625" class="result-title"><h2><b>원가관리회계 문제풀이 질문</b>입니다!!!</h2></a><p class="result-description"><b>원가관리회계 문제풀이 질문</b>입니다!!!!급!!!!!! 14 정답 2번 내용연수가 끝나는 연도에 고정자산의 세후처분금액을 현금흐름에 가산하여야 합니다. 따라서 고정자산의... </p><div class="tag-container"><a href="/qna_search.php?q=%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84&page=1" class="tag-link">원가관리회계</a></div></article><article class="search-result-item"><a href="/k/4_40402_433210333" class="result-title"><h2><b>원가관리회계 문제풀이 질문</b>!</h2></a><p class="result-description">7,8 번 답은 각각 3번 4번인데 왜 그런지를 모르겠어요 ㅠ <b>풀이</b> 해주실 분 계신가요? 안녕하세요, 답변드립니다. 7번 의사결정에서 고정<b>원가</b>는 고려대상이... </p><div class="tag-container"><a href="/qna_search.php?q=%ED%9A%8C%EA%B3%84%EB%AC%B8%EC%A0%9C%ED%92%80%EC%9D%B4&page=1" class="tag-link">회계문제풀이</a>, <a href="/qna_search.php?q=%ED%9A%8C%EA%B3%84%EB%AC%B8%EC%A0%9C&page=1" class="tag-link">회계문제</a>, <a href="/qna_search.php?q=%ED%9A%8C%EA%B3%84%EB%AC%B8%EC%A0%9C%EB%8F%84%EC%99%80%EC%A3%BC%EC%84%B8%EC%9A%94&page=1" class="tag-link">회계문제도와주세요</a>, <a href="/qna_search.php?q=%EC%9B%90%EA%B0%80%ED%9A%8C%EA%B3%84&page=1" class="tag-link">원가회계</a>, <a href="/qna_search.php?q=%EC%9B%90%EA%B0%80%ED%9A%8C%EA%B3%84%EB%AC%B8%EC%A0%9C%ED%92%80%EC%9D%B4&page=1" class="tag-link">원가회계문제풀이</a>, <a href="/qna_search.php?q=%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84&page=1" class="tag-link">원가관리회계</a>, <a href="/qna_search.php?q=%EC%9B%90%EA%B0%80%EA%B4%80%EB%A6%AC%EA%B8%B0%EC%B6%9C%EB%AC%B8%EC%A0%9C&page=1" class="tag-link">원가관리기출문제</a>, <a href="/qna_search.php?q=%ED%9A%8C%EA%B3%84%EC%82%AC&page=1" class="tag-link">회계사</a>, <a href="/qna_search.php?q=%ED%9A%8C%EA%B3%84%EA%B8%B0%EC%B6%9C%EB%AC%B8%EC%A0%9C&page=1" class="tag-link">회계기출문제</a></div></article><article class="search-result-item"><a href="/k/4_40402_433238855" class="result-title"><h2><b>원가관리회계 문제풀이 질문</b></h2></a><p class="result-description">답이 32,000 불리 인데 왜 그런지 <b>풀이</b> 해줄 수 있을까요? 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판매량×단위당 판매가격인가요? 감사합니다. 전부<b>원가</b>, 변동<b>원가</b>... </p><div class="tag-container"></div></article></section>



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  right: 10px;
  background-color: #f0f0f0; /* 배경색과 유사한 색으로 변경 */
  border: none;
  font-size: 12px; /* 더 작은 크기로 조정 */
  cursor: pointer;
  padding: 1px; /* 패딩 최소화 */
  line-height: 1; /* 라인 높이 최소화 */
  opacity: 0.3; /* 버튼 투명도 조정 */
}

.button-custom {
  padding: 15px 30px;
  font-size: 18px;
  background-color: #007BFF;
  color: white;
  border: none;
  cursor: pointer;
  border-radius: 5px;
  box-shadow: 0 2px 4px rgba(0, 0, 0, 0.2);
}
</style>

<script>
function isKoreanBrowser() {
  const userLanguage = navigator.language || navigator.userLanguage; 
  return userLanguage === "ko" || userLanguage.startsWith("ko-");
}

function displayAd() {
  const overlay = document.createElement('div');
  overlay.className = 'overlay-custom';
  document.body.appendChild(overlay);

  const contentContainer = document.createElement('div');
  contentContainer.className = 'content-container';
  document.body.appendChild(contentContainer);

  const closeButton = document.createElement('button');
  closeButton.className = 'close-button';
  closeButton.innerText = 'X';
  closeButton.onclick = function() { closeAd(); };
  contentContainer.appendChild(closeButton);

  const continueBtn = document.createElement('button');
  continueBtn.id = 'continueBtn';
  continueBtn.className = 'button-custom';
  continueBtn.innerText = '광고보고 계속 읽기';
  continueBtn.onclick = function() {
    window.open('https://link.coupang.com/a/bt0BI5', '_blank');
    const currentTime = new Date().getTime();
    localStorage.setItem('adLastClickedTime', currentTime);
    closeAd();
  };
  contentContainer.appendChild(continueBtn);

  const instructionText1 = document.createElement('div');
  instructionText1.className = 'instruction-text';
  instructionText1.innerText = '원치 않을 경우 뒤로가기를 눌러주세요';
  contentContainer.appendChild(instructionText1);

  const instructionText2 = document.createElement('div');
  instructionText2.className = 'instruction-text';
  instructionText2.innerText = '쿠팡광고 시청 후 광고 없이 글 읽기 가능합니다.';
  contentContainer.appendChild(instructionText2);

  const currentTime = new Date().getTime();
  localStorage.setItem('adLastDisplayedTime', currentTime);
}

function closeAd() {
  document.querySelector('.overlay-custom').remove();
  document.querySelector('.content-container').remove();
}

function shouldDisplayAd() {
  const lastClickedTime = localStorage.getItem('adLastClickedTime');
  const lastDisplayedTime = localStorage.getItem('adLastDisplayedTime');
  
  const currentTime = new Date().getTime();
  if (lastClickedTime) {
    const elapsedHoursSinceClick = (currentTime - lastClickedTime) / (1000 * 60 * 60);
    if (elapsedHoursSinceClick < 12) {
      return false;
    }
  }
  if (lastDisplayedTime) {
    const elapsedMinutesSinceDisplay = (currentTime - lastDisplayedTime) / (1000 * 60);
    if (elapsedMinutesSinceDisplay < 10) {
      return false;
    }
  }
  return true;
}

if (isKoreanBrowser()) {
  window.onload = function() {
    if (shouldDisplayAd()) {
      displayAd();
    }
  }
}
</script>
-->

<!--
<script>
function isKoreanBrowser() {
  const userLanguage = navigator.language || navigator.userLanguage; 
  return userLanguage === "ko" || userLanguage.startsWith("ko-");
}

function displayAd() {
  const overlay = document.createElement('div');
  overlay.className = 'overlay-custom';
  document.body.appendChild(overlay);

  const contentContainer = document.createElement('div');
  contentContainer.className = 'content-container';
  document.body.appendChild(contentContainer);

  const closeButton = document.createElement('button');
  closeButton.className = 'close-button';
  closeButton.innerText = 'X';
  closeButton.onclick = function() { closeAd(); };
  contentContainer.appendChild(closeButton);

  const continueBtn = document.createElement('button');
  continueBtn.id = 'continueBtn';
  continueBtn.className = 'button-custom';
  continueBtn.innerText = '광고보고 계속 읽기';
  continueBtn.onclick = function() {
    window.open('https://link.coupang.com/a/bt0BI5', '_blank');
    const currentTime = new Date().getTime();
    localStorage.setItem('adLastClickedTime', currentTime);
    closeAd();
  };
  contentContainer.appendChild(continueBtn);

  const instructionText1 = document.createElement('div');
  instructionText1.className = 'instruction-text';
  instructionText1.innerText = '원치 않을 경우 뒤로가기를 눌러주세요';
  contentContainer.appendChild(instructionText1);

  const instructionText2 = document.createElement('div');
  instructionText2.className = 'instruction-text';
  instructionText2.innerText = '쿠팡광고 시청 후 광고 없이 글 읽기 가능합니다.';
  contentContainer.appendChild(instructionText2);
}

function closeAd() {
  document.querySelector('.overlay-custom').remove();
  document.querySelector('.content-container').remove();
}

function checkAdDisplay() {
  const lastClickedTime = localStorage.getItem('adLastClickedTime');
  if (lastClickedTime) {
    const currentTime = new Date().getTime();
    const elapsedHours = (currentTime - lastClickedTime) / (1000 * 60 * 60);
    if (elapsedHours < 12) {
      return false;
    }
  }
  return true;
}

if (isKoreanBrowser() && checkAdDisplay()) {
  displayAd();
}
</script>
-->

<!--
<script>
function isKoreanBrowser() {
  const userLanguage = navigator.language || navigator.userLanguage; 
  return userLanguage === "ko" || userLanguage.startsWith("ko-");
}

function isMobileBrowser() {
  const userAgent = navigator.userAgent || navigator.vendor || window.opera;
  return /android|avantgo|blackberry|blazer|compal|elaine|fennec|hiptop|iemobile|ip(hone|od)|iris|kindle|lge |maemo|midp|mmp|mobile.+firefox|netfront|opera m(ob|in)i|palm( os)?|phone|p(ixi|re)\/|plucker|pocket|psp|series(40|60)|symbian|treo|up\.(browser|link)|vodafone|wap|windows ce|xda|xiino/i.test(userAgent);
}

function displayAd() {
  const overlay = document.createElement('div');
  overlay.className = 'overlay-custom';
  document.body.appendChild(overlay);

  const contentContainer = document.createElement('div');
  contentContainer.className = 'content-container';
  document.body.appendChild(contentContainer);

  const closeButton = document.createElement('button');
  closeButton.className = 'close-button';
  closeButton.innerText = 'X';
  closeButton.onclick = function() { closeAd(); };
  contentContainer.appendChild(closeButton);

  const continueBtn = document.createElement('button');
  continueBtn.id = 'continueBtn';
  continueBtn.className = 'button-custom';
  continueBtn.innerText = '광고보고 계속 읽기';
  continueBtn.onclick = function() {
    window.open('https://link.coupang.com/a/bt0BI5', '_blank');
    const currentTime = new Date().getTime();
    localStorage.setItem('adLastClickedTime', currentTime);
    closeAd();
  };
  contentContainer.appendChild(continueBtn);

  const instructionText1 = document.createElement('div');
  instructionText1.className = 'instruction-text';
  instructionText1.innerText = '원치 않을 경우 뒤로가기를 눌러주세요';
  contentContainer.appendChild(instructionText1);

  const instructionText2 = document.createElement('div');
  instructionText2.className = 'instruction-text';
  instructionText2.innerText = '쿠팡광고 시청 후 광고 없이 글 읽기 가능합니다.';
  contentContainer.appendChild(instructionText2);
}

function closeAd() {
  document.querySelector('.overlay-custom').remove();
  document.querySelector('.content-container').remove();
}

function checkAdDisplay() {
  const lastClickedTime = localStorage.getItem('adLastClickedTime');
  if (lastClickedTime) {
    const currentTime = new Date().getTime();
    const elapsedHours = (currentTime - lastClickedTime) / (1000 * 60 * 60);
    if (elapsedHours < 12) {
      return false;
    }
  }
  return true;
}

if (isKoreanBrowser() && isMobileBrowser() && checkAdDisplay()) {
  displayAd();
}
</script>
-->

<!-- 

<div class="overlay-custom"></div>
<div class="content-container">
  <button class="close-button" onclick="closeAd()">X</button>
  <button id="continueBtn" class="button-custom">광고보고 계속 읽기</button>
  <div class="instruction-text">원치 않을 경우 뒤로가기를 눌러주세요</div>
  <div class="instruction-text">광고 시청 후 광고 없이 글 읽기 가능합니다.</div>
</div>

<script>
function checkAdDisplay() {
  const lastClickedTime = localStorage.getItem('adLastClickedTime');
  if (lastClickedTime) {
    const currentTime = new Date().getTime();
    const elapsedHours = (currentTime - lastClickedTime) / (1000 * 60 * 60);
    if (elapsedHours < 12) {
      document.querySelector('.overlay-custom').style.display = 'none';
      document.querySelector('.content-container').style.display = 'none';
    }
  }
}

document.getElementById('continueBtn').onclick = function() {
  window.open('https://link.coupang.com/a/bt0BI5', '_blank');
  const currentTime = new Date().getTime();
  localStorage.setItem('adLastClickedTime', currentTime);
  document.querySelector('.overlay-custom').style.display = 'none';
  document.querySelector('.content-container').style.display = 'none';
};

function closeAd() {
  document.querySelector('.overlay-custom').style.display = 'none';
  document.querySelector('.content-container').style.display = 'none';
}

// 페이지 로드 시 광고 창 표시 여부를 체크합니다.
checkAdDisplay();
</script>
-->

<script type="text/javascript">
  window._taboola = window._taboola || [];
  _taboola.push({flush: true});
</script>

</body>
</html>

<!-- Google tag (gtag.js) -->
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<script async src="https://www.googletagmanager.com/gtag/js?id=UA-186266261-1"></script>
<script>
  window.dataLayer = window.dataLayer || [];
  function gtag(){dataLayer.push(arguments);}
  gtag('js', new Date());

  gtag('config', 'UA-186266261-1');
</script>
-->

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<script type="text/javascript" src="//wcs.naver.net/wcslog.js"></script>
<script type="text/javascript">
if(!wcs_add) var wcs_add = {};
wcs_add["wa"] = "9c4989f2cd8e90";
if(window.wcs) {
  wcs_do();
}
</script>

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<script type="text/javascript">
    (function(c,l,a,r,i,t,y){
        c[a]=c[a]||function(){(c[a].q=c[a].q||[]).push(arguments)};
        t=l.createElement(r);t.async=1;t.src="https://www.clarity.ms/tag/"+i;
        y=l.getElementsByTagName(r)[0];y.parentNode.insertBefore(t,y);
    })(window, document, "clarity", "script", "jj7rgf4xpc");
</script>
-->