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某企业本月生产A、B两种产品，其中A产品技术工艺过程较为简单，生产批量较大；B产品工艺过程较为复杂，生产批量较小。其他有关资料见下表：

要求：
(1) 采用产量基础成本计算制度计算A、B两种产品应分配的制造费用及单位成本。
(2) 假设经作业分析，该企业根据各项作业的成本动因性质设立了机器调整准备、质量检验、生产订单、材料接收、机器工作等五个作业成本库；各作业成本库的可追溯成本、成本动因、作业量以及作业成本分配率等有关资料见下表：作业成本库(作业中心)
可追溯成本(元) 成本动因作业量

采用作业基础成本计算制度计算A、B两种产品应分配的制造费用及单位成本。
(3) 针对两种成本计算制度计算A、B两种产品应分配的制造费用及单位成本的差异进行原因分析。

A.shangxueba.cn/images/ct_cjzkcwm_cjzkcwcompute_02312(20092)1.jpg'
B.shangxueba.cn/images/ct_cjzkcwm_cjzkcwcompute_02312(20092)2.jpg'

【参考答案】

(1) 产量基础成本计算制度下A、B产品应分配的制造费用及单位成本： A产品单位成本＝10＋15＋35＝60(元) B产......

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