Beruflich Dokumente
Kultur Dokumente
Exericse 21.
Total units to account for are 70,000.
Completed units for the period were 50,000 (10,000 from beginning inventory, 40,000 from current pe
Ending WIP was 20,000 units
DM cost per EU =
$
4.00
Conv. Cost per EU =
$
6.40
Total cost per EU =
$
10.40
548,000
112,000
660,000
100,000
240,000
320,000
660,000
Problem 6.34
Physical Units
Beginning Inv.
Started
Total to account for
90,000
135,000
225,000
Beg. Inv.
Current
Total to account for
om Beg. Inv:
om Current Per:
unted for
90,000
90,000
45,000
225,000
nsferred out:
tory Costs
2.90
216,720
156,600
261,000
634,320
104,400
738,720
216,720
522,000
738,720