Cost 12

1
CHAPTER 12
Answers to Multiple Choice - Theoretical
1.
2.
a
c
3.
4.
a
b
5.
6.
7.
b
a
a
Solutions to Multiple Choice Computational

1.
(b)
Units completed:
From BWIP: (50% x 100)
From started in process (100%)
Work in process, end: (75% x 200)
EUP
2.
3.
50
300
350
150
500
(d)
Unit material cost:
Material cost this month
Divided by EUP
Unit cost
P720,000
500
P 1,400
Ending work in process: (P1,440 x 150)
P216,000
(a)
Equivalent unit of production Labor
Transferred out:
From BWIP: (60% x 1,000)
From transferred in
Ending work in process: (70% x 4,000)
EUP
600
26,000
Unit labor cost:

Labor cost this month
Divided by EUP
Unit labor cost
Transferred out:
From BWIP:
Labor cost last month
Labor cost this month (600 x P8.10)
From transferred in; (26,000 x P8.10)
Overhead cost of units transferred out
26,600
2,800
29,400
P238,140
29,400
P 8.10
P 3,600
4,860
P 8,460
210,600
P219,060
2
4.
(a)
Equivalent units of production Overhead:
Transferred out:
From BWIP (3,300 x 2/3)
From transferred in
Ending work in process (2,000 x )
EUP
5.
P38,025
16,900
P 2.25
Transferred out:
From BWIP:
Overhead cost last month
P 2,332
Overhead cost this month (2,200 x P2.25)
4,950
From transferred in (13,200 x P2.25)
Overhead cost of units transferred out
P 7,282
29,700
P36,982
(b)
12,800
76,000
88,800
9,600
98,400
P468,000
104,000
P 4.50
(b)
Conversion cost incurred this month
Divided by EUP
Unit conversion cost
9.
82,400
21,600
104,000
(b)
Material cost incurred this month
Divided by EUP
Unit material cost
8.
6,400
76,000
(d)
Transferred out:
From BWIP (80% x 16,000)
From SIP
Ending work in process (40% x 24,000)
EUP conversion cost
7.
15,400
1,500
16,900
Unit overhead cost:

Overhead cost incurred this month
Divided by EUP
Unit overhead cost
Transferred out:
From BWIP (40% x 16,000)
From SIP 92,000 16,000)
Ending work in process (90% x 24,000)
EUP materials
6.
2,200
13,200
P574,040
98,400
P 5.83
(a)
Materials (21,600 x P4.50)
Conversion cost (9,600 x P5.83)
Cost of EWIP
P 97,200
55,968
P153,168
3
10.
(a)
Equivalent units of production:
Materials:
Transferred out:
From BWIP (5,000 x 0%)
From SIP (91,400 5,000)
Ending work in process (4,000 x 100%)
EUP
Conversion cost:
Transferred out:
From BWIP (5,000 x 60%)
From SIP
Ending work in process (4,000 x 70%)
EUP
-086,400
3,000
86,400
Unit costs:
Materials: (P433,920 / 90,400)
Conversion cost: (P115,250 / 92,200)
Total unit costs
Transferred out:
From BWIP:
Cost last month
Cost this month:
Conversion cost (3,000 x P1,25)
From SIP (86,400 x P6.05)
Total cost transferred out
11.
89,400
2,800
92,200
P 4.80
1,25
P 6.05
P24,875
3,750
P 28,625
522,720
P551,345
(a)
Material costs: (4,000 x P4.80)
Conversion costs: (2,800 x P1.25)
Cost of ending work in process
12.
86,400
4,000
90,400
P19,200
3,500
P22,700
(a)
Gallons transferred out
Gallons in ending inventory
Total units accounted for
Gallons in beginning inventory
Gallons started in April
242,000
23,500
265,500
(36,000)
229,500
4
13.
(a)
Equivalent Units of Production:
Material:
Transferred out:
From BWIP: (0%)
From SIP: (242,000 36,000)
Ending work in process: (23,500 x 100%)
EUP
- 0 206,000
Labor:
Transferred out:
From BWIP: (36,000 x 65%)
From SIP: (100%)
EUP
23,400
206,000
Overhead:
Transferred out:
From BWIP: (36,000 x 40%)
From SIP
EUP
14,400
206,000
Unit costs:
Material costs: (P1,131,435 / 229,500)
Labor costs: (P451,728 / 235,275)
Overhead costs: (P773,330 / 227,450)
Total unit costs
Completed BWIP
Cost last month
Cost this month:
Materials:
Labor: (23,400 x P1.92)
Overhead: (14,400 x P3.40)
Total costs of completed BWIP
14.
229,400
5,875
235,275
220,400
7,050
227.450
P 4.93
1.92
3.40
P10.25
P276,400
-044,928
48,960
93,888
P370,288
(a)
Units completed:
From BWIP (#13)
From SIP: (206,000 x P10.25)
Total costs of units completed
15.
206,000
23,500
229.500
P 370,288
2,111,500
P2,481,788
(a)
Total costs of units completed (#14)
Divided by total units completed
Average unit cost
P2,481,788
242,000
P
10.26
5
16.
(a)
Materials: (23,500 x P4.93)
Labor: (5,875 x P1.92)
Overhead: (7,050 x P3.40)
Total cost of EWIP
17.
P115,855
11,280
23,970
P151,105
(b)
Equivalent Units of Production Materials
Units completed:
From BWIP: (20 x 0%)
From SIP: (90 20) 100%
Ending work in process: (10 x 100%)
EUP
0
70
Unit material cost:

Divided by EUP
Unit material cost
18.
Unit conversion cost:

Conversion costs incurred this month
Divided by EUP
Unit conversion cost
78
7
85
P3,740,000
85
P 44,000
P2,280,000
352,000
P2,632,000
(a)
Transferred out:
From BWIP #(19)
From SIP; (70 x P144,000)
Total cost of units completed
Divided by total units completed
Average unit cost
21.
8
70
(a)
Cost incurred last month
Cost incurred this month:
Conversion costs: (8 x P44,000)
20.
P8,000,000
80
P 100,000
(a)
Equivalent Units of Production Conversion Cost:
Units completed:
From SIP
EUP
19.
70
10
80
(a) , See #20 above.
P 2,632,000
10,080,000
P12,712,000
90
P 144,244
6
22.
(a)
Materials: (10 x P100,000)
Conversion cost: (7 x P44,000)
Cost of EWIP inventory
23.
P1,000,000
308,000
P1,208,000
(a)
Equivalent Units of Production - Materials
Units completed:
From BWIP: (10,000 x 0%)
From SIP: (34,000 10,000) 100%
EUP Materials
0
24,000
Unit material cost: (P280,000 / 40,000)

24.
P 7.00
(a)
Equivalent Units of Production Conversion Costs:
Units completed:
From BWIP: (10,000 x 30%)
From SIP
EUP Conversion costs
3,000
24,000
Unit conversion costs: (P371,000 / 35,000)

25.
P10.60
P60,000
P -031,800
31,800
P91,800
(b)
Units Transferred out:
From BWIP (#25)
From SIP: (24,000 x P17.60)
Total costs of units transferred out
Divided by units transferred out
Average unit cost of units transferred out
27.
27,000
8,000
35,000
(d)
Cost last month
Cost added this month:
Material cost
Total cost of competed BWIP
26.
24,000
16,000
40,000
P 91,800
422,400
P514,200
34,000
P 15.12
(a)
Material cost: (16,000 x P7)
Total costs of EWIP inventory
P112,000
84,800
P196,800
7
28.
(a)
Transferred in costs this month
Divided by units transferred in this month
Unit transferred in cost
29.
P85,600
80
P 1,070
(a)
Materials:
Competed and transferred out:
From transferred in: (90 40) 100%
EUP
Conversion costs::
Completed and transferred out:
From transferred in
EUP
40
50
10
50
Unit costs:
Materials: (P36,000 / 90)
Conversion costs: (49,725 / 75)
30.
60
15
75
P400
P663
(a)
Units completed and transferred out:
From BWIP:
Cost last month
Materials: (40 x P400)
CC: (10 x P663)
From transferred in: (P1.070 + P400 + P663) x 50
Total costs of units completed and transferred out
P57.200
16,000
6,630
Ending work in process:

Transferred in costs: (30 x P1,070)
Costs added this department:
Conversion cost: (15 x P663)
Total costs of EWIP
31.
90
0
90
P 79,830
106,650
P186,480
P 32,100
9,945
P 42,045
(d)
Equivalent Units of Production Materials:
Units completed:
From BWIP (150 x 100%)
From Transferred In: (525 150)
Ending work in process (75 x 0%)
EUP Materials
150
375
525
0
525
8
No. 31 (continued)
Equivalent Units of production Conversion Costs:
Units completed:
From Transferred In
Ending work in process (75 x 60%)
EUP CC
32.
45
375
(a)
Divided by EUP
Unit material cost
33.
P971,250
525
P 1,850
(a)
Conversion costs incurred this month
Divided by EUP
Unit conversion costs
34.
P395,250
465
P 850
(a)
Cost last month
Cost this month:
Materials: (150 x 1,850)
Conversion costs: (45 x P850)
35.
420
45
465
P327,965
P277.500
38,250
315,750
P643,715
(a)
Transferred out to finished goods:
From BWIP ( #34)
From Transferred In: (P1,770* + P1,850 + P850) x 375
Total cost of units transferred out to finished goods
P 643,715
1,676,250
P2,319,965
* Unit transferred in cost: (P796,500 / 450) = P1,770
36.
(a)
Transferred in costs from prior department: (75 x P1,770)
Cost added in this department:
Total costs of ending work in process
P 132,750
38,250
P 171,000
37.
Equivalent Units of Production

Cost added in current month
Divided by cost per EUP
EUP
Transferred
In Costs
P234,000
P 26
9,000
Direct
Materials
P228,000
P12
19,000
Conversion
Costs
P228,800
20.80
11,000
9
Number 37 (continued):
Transferred In costs:
Total EUP
Started and completed (19,000 - 15,000)
EUP Transferred in
Direct materials:
Total EUP
Transferred out
From BWIP (15,000 x 100%)
From started and completed
EUP EWIP
Conversion Costs:
Total EUP
Transferred out:
From BWIP (15,000 x 40%)
From started and completed
EUP EWIP
Percentage of Completion:
Transferred in costs: (5,000 / 5,000)
Direct materials: ( 0 / 5,000)
Conversion costs: (1,000 / 5,000)
38.
9,000
(4,000)
5,000
19,000
15,000
4,000
(19,000)
-0-
11,000
6,000
4,000
(10,000)
1,000
100%
0%
20%
(a)
Transferred out:
From BWIP:
Cost last month
Materials (15,000 x P12)
CC: (6,000 x P20.80)
Total costs of BWIP
From started and completed (4,000 x P58.80)
Total costs of units transferred out
Ending Work In Process:
Transferred in costs from prior department (5,000 x P26)
Cost added this department:
Total costs of EWIP
P 540,000
180,000
124,800
844,000
235,200
P1,080,000
P 130,000
20,800
P 150,800
10
Solutions to Problems
Problem 12-1
1.

Materials:
From SIP: (2,000 300) 100%
EUP
Conversion Costs:
From SIP
EUP
-01,700
180
1,700
Unit Costs:
Materials: (P699,600 / 2,200)
Conversion costs: (P425,060 / 2005)
Total unit costs
Total costs Forming Department:
BWIP
Cost added during April:
Materials
Conversion costs
Total costs
Assignment of Costs:
From BWIP:
Cost last month
CC: (180 x P212)
From SIP: (1,700 x P5.30)
Total costs completed and transferred out
1,880
125
2,005
P318
212
P530
P
P699,600
425,060
96,250
1,124,660
P1,035,410
P96,250
38,160

Total costs of EWIP
2.
1,700
500
2,200
P 124,410
901,000
P1,035,410
P 159,000
26,500
P 185,500
Work in process Forming Department

1,124,660
Account payable (materials)
Various accounts (conversion costs)
To record direct materials and conversion costs incurred
And used in production during April.
699,600
425,060
Work in process Finishing Department

1,035,410
To record costs of units transferred to Finishing Department.
1,035,410
11
Problem 12 -2
2.

Materials:
From BWIP: (500 x 100%)
From SIP: (2,100 500) 100%
EUP
Conversion costs:
From SIP
EUP
500
1,600
200
1,600
Unit Costs:
Transferred in costs: (P1,035,410 / 2,000)
Materials costs: (P231,000 / 2,100)
Conversion costs: (P384,000 / 1,920)
Total unit costs
Total Costs Finishing Department:
Work in process, April 1
Transferred In costs this month
Materials
Conversion costs
Total costs
Assignment of costs:
From BWIP:
Cost last month
CC: (200 x 200)
From SIP: (1,600 x P827.705)
Total costs of units completed and transferred out
1,800
120
1,920
P517.705
110.00
200.00
P827.705
P 247,700
1,035,410
P231,000
384,000
615,000
P1,898,110
P247,700
55,000
40,000
Ending Work in Process:

Transferred In costs: (400 x P517.705)
Cost added: Conversion costs: (120 x P200)
Total costs of EWIP
2.
2,100
-0
2,100
P 342,700
1,324,328
P1,667,028
P 207,082
24,000
P 231,082

1,035,410
To record transferred in costs from Forming Department.
1,035,410
Finished goods
1,667,028
To record cost units transferred out to finished goods.
1,667,028
12
Problem 12-3
1.
2.

Materials:
From BWIP: (4,000 x 0%)
From SIP: (50,000 4,000) 100%
EUP
-046,000
Conversion Costs:
From BWIP: (4,000 x 40%)
From SIP
EUP
1,600
46,000
46,000
6,000
52,000
47,600
4,500
52,100
Cooking Department
Cost of Production Report
Month of July 2010
Quantity Schedule
Beginning work in process
Started in process
Units to account for
Units
4,000
52,000
56,000

From BWIP
4,000
From SIP
46,000
Ending work in process
Total accounted for
50,000
6,000
56,000
Cost Schedule
BWIP
Materials
Conversion costs
Total costs to account for
Completed and transferred Out:
From BWIP:
Cost last month
Conversion costs
Total BWIP
From SIP
Total costs transferred out
Materials
Conversion costs
Total EWIP
Total costs accounted for
Total Cost
P 84,448
595,920
860,692
P1,541,060
EUP
Unit Costs
52,000 = P11.46
52,100 = 16.52
P27.98
84,448
26,000
110,880
1,287,080
P1,297,960
1,600 x
P16.52
4,600 x
27.98
=
=
6,000 x
4,500 x
11.46
16.52
68,760
74,340
143,100
P1,541,060
13
Problem 12-4
1.
2.

Materials:
Transferred out:
From BWIP: (8,000 x 20%)
From SIP: (44,000 8,000)
EUP
1,600
36,000
Labor:
Transferred out:
From BWIP: (8,000 c 60%)
From SIP
EUP
4,800
36,000
Overhead:
Transferred out:
From BWIP: (8,000 x 70%)
From SIP
EUP
5,600
36,000
Curing Department
Month of May 2010
Quantity Schedule
Transferred In from prior department
Units to account for
Transferred out:
From BWIP
From Transferred In
Total accounted for
Units
8,000
40,000
48,000
8,000
36,000
44,000
4,000
48,000
37,600
2,800
40,400
40,800
2,000
42,800
41,600
1,600
43,200
14
Problem 12-4 (continued)
Cost Schedule
Transferred In cost - current month
Materials
Labor
Overhead
Total costs to account for
Costs accounted for as follows:
Transferred out:
From BWIP:
Cost last month
Materials
Labor
Overhead
Total BWIP
From Transferred In
Ending Work in process:
Transferred in costs
Cost added:
Materials
Labor
Overhead
Total EWIP
Total Costs
P 202,520
640,000
Unit Costs
40,000
= P16.00
40,400
42,800
43,200
=
=
=
12,800
19,200
11,200
245,720
1,080,000
1,325,720
=
=
=
1,600
4,800
5,600
x
x
x
P 8.00
4.00
2.00
= 36,000
30.00
64,000
4,000
16.00
22,400
8,000
3,200
97,600
P1,423,320
=
=
=
2,800
2,000
1,600
x
x
x
8.00
4.00
2.00
323,200
171,200
86,400
P1,423,320
8.00
4.00
2.00
P30.00
P 202,520
Problem 12-5
1.
EUP
15
2.
Materials:
From BWIP: (1,000 x 10%)
From SIP: (2,800 1,000) 100%
EUP
100
1,800
Conversion costs:
From BWIP: (1,000 x 20%)
From SIP
EUP
200
1,800
2,000
480
2,480
Assembly Department:
Month of November 2010
Quantity Schedule
Started in process
Total to be accounted for
Units
1,000
3,000
4,000

From BWIP
From SIP
Total accounted for
1,000
1,800
Cost Schedule
Costs from prior department
Costs added this department:
Materials
Conversion costs
Total to accounted for
From BWIP:
Cost last month
Current costs:
Materials
CC
Total BWIP
From SIP
Cost from prior department
Materials
Conversion cost
Total BWIP
Total accounted for
Total Costs
P 397,000
292,500
133,750
262,880
P1,086,130
2,800
1,200
4,000
EUP
Unit Costs
3,000 = P 97.50
2,500 =
2,480 =
53.50
106.00
P257.00
P 397,000
5,350
21,200
423,550
462,600
P 886,150
=
=
100
200
x
x
53.50
106.00
1,800
257.00
117,000
1,200
97.50
32,100
50,880
199,980
P1,086,130
=
=
600
480
x
x
53.50
106.00
Problem 12-6
1.
1,900
600
2,500
16
Materials:
Transferred out:
From BWIP:
From SIP
EUP
Conversion costs:
Transferred out:
From BWIP
From WIP
EUP
2.
Department 1
Department 2
-040,000
10,000 (100%)
50,000
-036,000
9,000 (100%)
45,000
1,750 (35%)
40,000
7,500 (75%)
49,250
4,200 (60%)
36,000
4,500 (50%)
44,700
Department 1
For the Month of May 2010
Quantity Schedule
Started in process
Total to account for
Units
5,000
50,000
55,000
Transferred out to Department 2:

From BWIP
From SIP
Total accounted for
5,000
40,000
10,000
55,000
Cost Schedule
Direct materials
Conversion costs
Costs accounted for as follows:
Transferred out to Department2:
From BWIP:
Cost last month
Cost added:
CC
Total BWIP
From SIP
Materials
Conversion costs
Total costs of BWIP
Total accounted for
Department 2
Total Costs
P 32,475
65,000
142,825
P240,300
EUP
Unit Costs
50,000 =
49,250 =
P1.30
2.90
P4.20
5,075
37,550
168,000
205,550
1,750 x
P2.90
40,000 x
4.20
13,000
21,750
34,750
P240,300
=
=
10,000 x
7,500 x
1.30
2.90
P 32,475
17
Month of May 2010
Quantity Schedule
From BWIP
From TI
Total accounted for
Cost Schedule
Cost from prior department
Direct materials
Conversion costs
Units
7,000
45,000
52,000
7,000
36,000
Total costs
P 65,560
205,550
EUP
Unit Costs
45,000 = P4.56778
45,000 =
44,700 =
4,200
36,000 x
8.02778
P 41,110
9,000 x
4.56778
9,000
11,070
61,180
P426,072
=
=
9,000 x
4,500 x
1.00
2.46
45,000
109,962
P426,072
Cost accounted for:

From BWIP:
Cost last month
P 65,560
CC
10,332
Total BWIP
75,892
From transferred in
289,000
Total costs transferred to FG
P364,892
Transferred In
Cost added:
Materials
Conversion costs
Total EWIP
Total accounted for
43,000
9,000
52,000
Problem 12-7
1.00
2.46
P8.02778
x P2.46
18
1.
2.

Cutting Department
Beginning WIP
Started in process
Units
1,300
4,800
6,100
Materials
Conversion
Transferred Out:
From BWIP
From SIP
Ending WIP
EUP
1,200
3,700
1,100
6,100
260
3,700
440
4,400
325
3,700
220
4,245
Coating Department
Beginning WIP
Started in process
Units
900
5,000
5,900
Transferred out:
From BWIP
From SIP
Ending WIP
EUP
900
3,600
1,400
5,900
Conversion
900
3,600
-04,500
360
3,600
560
4,520
Material
P35,200
4,400
P
8
Conversion
P25,470
4,245
P
5
Cost per equivalent unit:

Cutting Department
Current costs
Divided by EUP
Unit costs
3.
Materials
Cost transferred out and EWIP inventory of Cutting Department:

Cost of BWIP
Cost to complete BWIP:
Material: (260 x P8)
Conversion: (325 x P5)
Started and completed : (3,700 x P13)
Ending WIP:
Total costs
P16,065
P 2,080
1,625
48,100
P3,520
1,100
51,805
P67,870
4,620
P72,490

4.
Coating Department
Transferred In
Material
Conversion
19
Current costs
Divided by EUP
Unit cost
P67,870
5,000
P13.574
P4,950
4,500
P 1.10
P11,300
4,520
P 2.50
Cost Assignment:
Transferred out:
From BWIP:
Cost last month
Material: (900 x P1.10)
Conversion: (360 x P2.50)
From SIP: (3,600 x P17.17)
Ending WIP:
Transferred in: (1,400 x P13.574)
Conversion cost: (560 x P2.50)
5.
P13,514
990
900
P19,004
1,400
20,404
P97,620
Since there was no beginning or ending FG inventory, cost of goods sold is equal to
cost of goods manufactured (transferred out to FG) for the period. Thus COGS =
P77,216
Problem 12-8
1.
P15,404
61,812
P77,216
Equivalent Units of Production Molding Department:
20
2.
Materials:
Transferred out:
From SIP:
Ending WIP: (500 x 100%)
EUP
-03,400
Labor:
Transferred out:
From SIP
EUP
315
3,400
Overhead:
Transferred out:
From SIP:
EUP
210
3,400
3,715
300
4,015
3,610
375
3,985
Equivalent Units of Production Finishing Department:

Materials:
Transferred Out:
From SIP
EUP
210
3,720
Labor:
Transferred Out:
From SIP
EUP
252
3,720
Overhead:
Transferred Out:
From SIP
EUP
252
3,720

2.
3,400
500
3,900
Molding Department:
3,930
95
4,025
3,972
95
4,067
3,972
95
4,067
21
Month of June 2010
Quantity Schedule
Beginning WIP
Started in process
Transferred out:
From BWIP
From SIP
Ending WIP
Total accounted for
Units
700
3,900
4,600
700
3,400
Cost Schedule
Beginning WIP
Costs added in current month:
Materials
Labor
Overhead
Total cost to account for
Transferred out:
From BWIP:
Cost in BWIP
Cost added in current month:
Labor
Overhead
Total BWIP
From SIP
Ending WIP
Materials
Labor
Overhead
Total Ending WIP
Total accounted for
4.
Finishing Department
4,100
500
4,600
Total Costs
P11,918.20
36,660.00
24,090.00
26,221.30
P98,889.50
EUP
Unit Costs
3,900
4,015
3,985
=
=
=
P 9.40
6.00
6.58
P21.98
1,890.00
1,381.80
15,190.00
74,732.00
P89,922.00
=
=
315
210
x
x
P 6.00
6.58
3,400
21.98
4,700.00
1,800.00
2,467.50
8,967.50
P98,889.50
=
=
=
500
300
375
x
x
x
9.40
6.00
6.58
P11,918.20
22
Month of June 2010
Quantity Schedule
Beginning WIP
Transferred Out:
From BWIP
From TI
Ending WIP
Total accounted for
Cost Schedule
Beginning WIP
Transferred In costs this month
Material
Labor
Overhead
Transferred Out:
From BWIP:
Cost of BWIP
Cost added in current month:
Material
Labor
Overhead
Total cost of BWIP
From Transferred In
Total costs transferred to FG
Ending WIP:
Transferred In
Cost added:
Material
Labor
Overhead
Total cost of EWIP
Total accounted for
*P5 difference due to rounding off
Units
420
4,100
4,520
420
3,720
Total Costs
P 10,232.04
89,922.00
4,025.00
16,186.66
8,050.00
P128,415.70
4,140
380
4,520
EUP
Unit Costs
4,100 = P21.93220
4,025 =
4,067 =
4,067 =
1.00
3.98
1.97935
P28.89155
P 10,232.04
210.00
1,002.96
498.80
11,943.80
107,476.57
P119,420.32*
=
=
=
210 x P 1.00
252 x
3.98
252 x
1.97935
3,720 x
28.89155
P 8,334.24
380 x
21.93220
95.00
378.10
188.04
8,995.38
P 128,415.70
=
=
=
95 x
95 x
95 x
1.00
3.98
1.97935
23
5.

Work in process Molding Department
To record cost of units transferred out from
Molding Department to Finishing Department.
89,922.00
Finished Goods Inventory

To record cost of finished goods.
119,420.22
89,922.00
119,420.22

Cost 12

Hochgeladen von

Dokumentinformationen

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

Cost 12

Hochgeladen von

Copyright:

Verfügbare Formate

1

Solutions to Multiple Choice Computational

Ending work in process: (P1,440 x 150)

Unit labor cost:

Unit overhead cost:

Unit material cost:

Unit conversion cost:

(a) , See #20 above.

Unit material cost: (P280,000 / 40,000)

Unit conversion costs: (P371,000 / 35,000)

Ending work in process:

* Unit transferred in cost: (P796,500 / 450) = P1,770

Equivalent Units of Production

Equivalent Units of Production:

Ending work in process:

Work in process Forming Department

Work in process Finishing Department

Equivalent Units of Production:

Ending Work in Process:

Work in process Finishing Department

Equivalent Units of Production:

Completed and transferred out:

Equivalent Units of Production:

Equivalent Units of Production:

Transferred out to finished goods:

Equivalent Units of Production:

Transferred out to Department 2:

Cost accounted for:

Equivalent Units of Production:

Cost per equivalent unit:

Cost transferred out and EWIP inventory of Cutting Department:

Problem 12-7 (continued)

Equivalent Units of Production Molding Department:

Equivalent Units of Production Finishing Department:

Problem 12-8 (continued)

Problem 12-8 (continued)

Work in process Finishing Department

Finished Goods Inventory

Das könnte Ihnen auch gefallen