求问第一题第二步骤加权平均法的计算中详细过程 以及第二题的计算详细过程

加权平均法 材料分配率(5340%2B42960)/(500%2B100)=80.5，人工分配率(480%2B4920)/(500%2B100*40%)=10，制造费用分配率(1000%2B9800)/(500%2B100*40%)=20，完工产品500*(80.5%2B10%2B20)=55250，在产品100*80.5%2B40*(10%2B20)=9250 半成品分配率(55250%2B1950)/(400%2B120)=110，人工分配率(82%2B3506)/(400%2B120*50%)=7.8，制造费用分配率(184%2B7222)/(400%2B120*50%)=16.1，完工成本400*(110%2B7.8%2B16.1)=53560，半成品成本120*110%2B60*(7.8%2B16.1)=14634 现金先出法 材料分配率(42960)/(380%2B100)=89.5，人工分配率4920/(120*40%%2B380%2B100*40%)=10.51，制造费用分配率9800/(120*40%%2B380%2B100*40%)=20.94，完工成本5340%2B480%2B1000%2B380*(89.5%2B10.51%2B20.94)=52781，在产品成本5340%2B480%2B1000%2B42960%2B4920%2B9800-52781=11719 材料分配率52781/480=109.96，人工分配率3506/(20*30%%2B380%2B120*50%)=7.86，制造费用分配率7222/(20*30%%2B380%2B120*50%)=16.19，完工成本1950%2B82%2B184%2B380*(109.96%2B7.86%2B16.19)=53139.8，在成品成本1950%2B82%2B184%2B52781%2B3506%2B7222-53139.8=12585.2