问答题   Darwin purchased some raw materials from a supplier at a price of $3,000. He then converted these raw materials into finished goods through a process that costs $1,500, including $1,000 direct labour and attributable overhead of $500. After the production finished, he sold these finished goods and incurred cost of sell for $800.
    What is the value of the finished goods that should be carried out in Darwin's financial statement?
    $______
 
【正确答案】
【答案解析】[考点] Recording transactions and events-Inventory-Initial measurement [难易度] 易 让存货到达预计可使用状态前发生的支出算作成本。 Value of finished goods=Direct material+Direct labour+Directly attributable overhead 存货完成生产后的销售费用是存货达到预计可使用状态之后的支出,不属于成本。