人工分配率=28500/43416=0.656440022112 制造费用分配率=95000/43416=2.18813340704 借生产成本-甲9000*(1-3%)=8730 -乙5334*(1-3%)=5173.98 -丁15000*(1-3%)=14550 -戊10000*(1-3%)=9700 材料成本差异39334*3%=1180.02 贷原材料39334 借生产成本-甲0.65644400*6000=3938.66 -乙0.65644400*4666=3062.97 -丙0.65644400*6750=4431 -丁0.65644400*20000=13128.88 -戊28500-3938.66-3062.97-4431-13128.88=3938.49 贷应付职工薪酬28500 借生产成本-甲2.18813341*6000=13128.80 -乙2.18813341*4666=10209.83 -丙2.18813341*6750=14769.90 -丁2.18813341*20000=43762.67 -戊95000-13128.8-10209.83-14769.9-43762.67=13128.8 贷制造费用95000