The cost accounting of single product batch production is relatively simple, and it is also the basis for understanding the cost accounting method of multiple varieties.

According to the value of various materials consumed by this batch of castings, such as consumed aluminum ingots, returned materials, alloy materials, etc., the direct material cost is calculated.

Among them, the return fee is the return fee at the end minus the return fee at the beginning. If there is a negative value, it means that the return charge is not consumed, but generated.

Direct material cost = consumption of aluminum ingot * unit price+various alloys * unit price+returned expense of consumption * estimated unit price.