Product 1: Wind Chimes Without Decal

Department 1 - Washing and Drying

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 5000
Direct Materials 5000
Factory Overhead
Cost To Be Accounted For 10000
 Units
Placed and Finished 1000

Product 2: Wind Chimes With Decal

Department 1 - Washing and Drying

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000
 Cost
Direct Labor 5000
Direct Materials 5000
Factory Overhead
Cost To Be Accounted For 10000

Units
Placed and Finished 1000

Product 3: Flat Medicine Bottle Without Decal

Department 1 - Washing and Drying

Placed in Process
Units to be accounted for
 Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1000
Direct Materials 1000
Factory Overhead
Cost To Be Accounted For 2000

Units
Placed and Finished 1000

Product 4: Flat Medicine Bottle With Decal

Department 1 - Washing and Drying

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1000
Direct Materials 1000
Factory Overhead
Cost To Be Accounted For 2000

Units
Placed and Finished 1000
Product 5: Flat Soju Bottle Without Decal
Department 1 - Washing and Drying

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1500
Direct Materials 2000
Factory Overhead
Cost To Be Accounted For 3500

Units
 Placed and Finished 1000

Product 6: Flat Soju Bottle With Decal

Department 1 - Washing and Drying

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1500
Direct Materials 2000
 Factory Overhead
Cost To Be Accounted For 3500

Units
Placed and Finished 1000

Product 5: Flat Wine Bottle Without Decal

Department 1 - Washing and Drying

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000
 Cost
Direct Labor 2000
Direct Materials 6000
Factory Overhead
Cost To Be Accounted For 8000

Units
Placed and Finished 1000

Product 8: Cheeseboard
Department 1 - Washing and Drying

Placed in Process
Units to be accounted for
 Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1500
Direct Materials 2000
Factory Overhead
Cost To Be Accounted For 3500

Units
Placed and Finished 1000
 1000
1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 5
/ 1000 = 5
/ 1000 =
10
Work Done EUP Unit Cost
100% 1000 x 10 =

1000
1000

Work Done EUP

100% 1000
1000
 EUP Unit Cost
/ 1000 = 5
/ 1000 = 5
/ 1000 =
10

Work Done EUP Unit Cost

100% 1000 x 10 =

1000
1000
Work Done EUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 1
/ 1000 = 1
/ 1000 =
2

Work Done EUP Unit Cost

100% 1000 x 2 =

1000
 1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 1
/ 1000 = 1
/ 1000 =
2

Work Done EUP Unit Cost

100% 1000 x 2 =
 1000
1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 1.5
/ 1000 = 2
/ 1000 =
3.5

Work Done EUP Unit Cost

 100% 1000 x 3.5 =

1000
1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 1.5
/ 1000 = 2
 / 1000 =
3.5

Work Done EUP Unit Cost

100% 1000 x 3.5 =

1000
1000

Work Done EUP

100% 1000
1000
 EUP Unit Cost
/ 1000 = 2
/ 1000 = 6
/ 1000 =
8

Work Done EUP Unit Cost

100% 1000 x 8 =

1000
1000
Work Done EUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 1.5
/ 1000 = 2
/ 1000 =
3.5

Work Done EUP Unit Cost

100% 1000 x 3.5 =
Total Cost
10000
Total Cost
10000
Total Cost
2000
Total Cost
2000
Total Cost
3500
Total Cost
3500
Total Cost
8000
Total Cost
3500
Department 2 - Quality Control

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 5000
Factory Overhead
5000
Transferred In 10000
Total Cost To Be Accounted For 15000
 Units
Placed and Finished 1000

Department 2 - Quality Control

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000
 Cost
Direct Labor 3333
Factory Overhead
3333
Transferred In 10000
Total Cost To Be Accounted For 13333

Units
Placed and Finished 1000

Department 2 - Quality Control

Placed in Process
Units to be accounted for
 Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1000
Factory Overhead
1000
Transferred In 2000
Total Cost To Be Accounted For 3000

Units
Placed and Finished 1000

Department 2 - Quality Control

Placed in Process
 Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 667
Factory Overhead
667
Transferred In 2000
Total Cost To Be Accounted For 2667

Units
Placed and Finished 1000
Department 2 - Quality Control

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1500
Factory Overhead
1500
Transferred In 3500
Total Cost To Be Accounted For 5000
 Units
Placed and Finished 1000

Department 2 - Quality Control

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1000
Factory Overhead
 1000
Transferred In 3500
Total Cost To Be Accounted For 4500

Units
Placed and Finished 1000

Department 2 - Quality Control

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000
 Cost
Direct Labor 2500
Factory Overhead
2500
Transferred In 8000
Total Cost To Be Accounted For 10500

Units
Placed and Finished 1000

Department 2 - Quality Control

Placed in Process
Units to be accounted for
 Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1666.67
Factory Overhead
1666.67
Transferred In 3500
Total Cost To Be Accounted For 5166.67

Units
Placed and Finished 1000
 1000
1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 5
/ 1000 = 0
5
/ 1000 = 10
15
Work Done EUP Unit Cost Total Cost
100% 1000 x 15 =

1000
1000

Work Done EUP

100% 1000
1000
 EUP Unit Cost
/ 1000 = 3.333
/ 1000 = 0
3.333
/ 1000 = 10
13.333

Work Done EUP Unit Cost Total Cost

100% 1000 x 13.333 =

1000
1000
Work Done EUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 1
/ 1000 = 0
1
/ 1000 = 2
3

Work Done EUP Unit Cost Total Cost

100% 1000 x 3 =

1000
 1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 0.667
/ 1000 = 0
0.667
/ 1000 = 2
2.667

Work Done EUP Unit Cost Total Cost

100% 1000 x 2.667 =
 1000
1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 1.5
/ 1000 = 0
1.5
/ 1000 = 3.5
5
Work Done EUP Unit Cost Total Cost
100% 1000 x 5 =

1000
1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 1
/ 1000 = 0
 1
/ 1000 = 3.5
4.5

Work Done EUP Unit Cost Total Cost

100% 1000 x 4.5 =

1000
1000

Work Done EUP

100% 1000
1000
 EUP Unit Cost
/ 1000 = 2.5
/ 1000 = 0
2.5
/ 1000 = 8
10.5

Work Done EUP Unit Cost Total Cost

100% 1000 x 10.5 =

1000
1000
Work Done EUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 1.66667
/ 1000 = 0
1.66667
/ 1000 = 3.5
5.16667

Work Done EUP Unit Cost Total Cost

100% 1000 x 5.16667 =
Department 3 - Oven Setting

Placed in Process
Units to be accounted for

Placed and Finished

Total

Direct Labor
Factory Overhead

Transferred In
Total Cost
Total Cost
15000 Placed and Finished

Department 3 - Decal Attachment

Placed in Process
Units to be accounted for

Placed and Finished

Total
 Direct Labor
Direct Materials
Factory Overhead

Transferred In
Total Cost
Total Cost
13333
Placed and Finished

Department 3 - Oven Setting

Placed in Process
Units to be accounted for
 Placed and Finished
Total

Direct Labor
Factory Overhead

Transferred In
Total Cost

Total Cost
3000 Placed and Finished

Department 3 - Decal Attachment

Placed in Process
 Units to be accounted for

Placed and Finished

Total

Direct Labor
Direct Materials
Factory Overhead

Transferred In
Total Cost
Total Cost
2667
Placed and Finished
Department 3 - Oven Setting

Placed in Process
Units to be accounted for

Placed and Finished

Total

Direct Labor
Factory Overhead

Transferred In
Total Cost
Total Cost
5000 Placed and Finished

Department 3 - Decal Attachment

Placed in Process
Units to be accounted for

Placed and Finished

Total

Direct Labor
Direct Materials
 Factory Overhead

Transferred In
Total Cost
Total Cost
4500
Placed and Finished

Department 3 - Oven Setting

Placed in Process
Units to be accounted for

Placed and Finished

Total
 Direct Labor
Factory Overhead

Transferred In
Total Cost

Total Cost
10500 Placed and Finished

Department 3 - Decal Attachment

Placed in Process
Units to be accounted for
 Placed and Finished
Total

Direct Labor
Direct Materials
Factory Overhead

Transferred In
Total Cost
Total Cost
5166.67
Placed and Finished
 1000
1000

Units
Work DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

3300 / 1000 = 3.3
/ 1000 = 0
3300 3.3
15000 / 1000 = 15
18300 18.3
 Units
Work DoneEUP Unit Cost Total C
1000 100% 1000 x 18.3 =

achment

1000
1000

Units
Work DoneEUP
1000 100% 1000
1000 1000
Cost EUP Unit Cost
/ 1000 = 0
5000 / 1000 = 5
/ 1000 = 0
5000 5
13333 / 1000 = 13.333
18333 18.333

Units
Work DoneEUP Unit Cost Total C
1000 100% 1000 x 18.333 =

1000
1000
 Units
Work DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

660 / 1000 = 0.66
/ 1000 = 0
660 0.66
3000 / 1000 = 3
3660 3.66

Units
Work DoneEUP Unit Cost Total C
1000 100% 1000 x 3.66 =

achment

1000
 1000

Units
Work DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

/ 1000 = 0
5000 / 1000 = 5
/ 1000 = 0
5000 5
2667 / 1000 = 2.667
7667 7.667

Units
Work DoneEUP Unit Cost Total C
1000 100% 1000 x 7.667 =
 1000
1000

Units
Work DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

1340 / 1000 = 1.34
/ 1000 = 0
1340 1.34
5000 / 1000 = 5
6340 6.34
 Units
Work DoneEUP Unit Cost Total C
1000 100% 1000 x 6.34 =

achment

1000
1000

Units
Work DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

/ 1000 = 0
10000 / 1000 = 10
 / 1000 = 0
10000 10
4500 / 1000 = 4.5
14500 14.5

Units
Work DoneEUP Unit Cost Total C
1000 100% 1000 x 14.5 =

1000
1000

Units
Work DoneEUP
1000 100% 1000
1000 1000
 Cost EUP Unit Cost
1490 / 1000 = 1.49
/ 1000 = 0
1490 1.49
10500 / 1000 = 10.5
11990 11.99

Units
Work DoneEUP Unit Cost Total C
1000 100% 1000 x 11.99 =

achment

1000
1000
Units
Work DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

/ 1000 = 0
1500 / 1000 = 1.5
/ 1000 = 0
1500 1.5
5167 / 1000 = 5.16667
6667 6.66667

Units
Work DoneEUP Unit Cost Total C
1000 100% 1000 x 6.66667 =
 Department 4 - Firing

Placed in Process
Units to be accounted for

Placed and Finished

Total

Direct Labor
Direct Materials
Factory Overhead

Transferred In
 Total Cost
Total Cost
18300
Placed and Finished

Department 4 - Quality Control

Placed in Process
Units to be accounted for

Placed and Finished

Total
 Direct Labor
Factory Overhead

Transferred In
Total Cost

Total Cost Placed and Finished

18333

Department 4 - Firing

Placed in Process
Units to be accounted for
 Placed and Finished
Total

Direct Labor
Direct Materials
Factory Overhead

Transferred In
Total Cost
Total Cost
3660
Placed and Finished

Department 4 - Quality Control

Placed in Process
 Units to be accounted for

Placed and Finished

Total

Direct Labor
Factory Overhead

Transferred In
Total Cost To Be Accounted For

Total Cost Placed and Finished

7667
 Department 4 - Firing

Placed in Process
Units to be accounted for

Placed and Finished

Total

Direct Labor
Direct Materials
Factory Overhead

Transferred In
Total Cost
Total Cost
6340
Placed and Finished

Department 4 - Quality Control

Placed in Process
Units to be accounted for

Placed and Finished

Total

Direct Labor
Factory Overhead
 Transferred In
Total Cost To Be Accounted For

Total Cost Placed and Finished

14500

Department 4 - Firing

Placed in Process
Units to be accounted for

Placed and Finished

Total
 Direct Labor
Direct Materials
Factory Overhead

Transferred In
Total Cost
Total Cost
11990
Placed and Finished

Department 4 - Quality Control

Placed in Process
Units to be accounted for
 Placed and Finished
Total

Direct Labor
Factory Overhead

Transferred In
Total Cost To Be Accounted For

Total Cost Placed and Finished

6667
 1000
1000

UnitsWork DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

/ 1000 = 0
14550 / 1000 = 14.55
/ 1000 = 0
14550 14.55
18300 / 1000 = 18.3
 32850 32.85

UnitsWork DoneEUP Unit Cost Total Co

1000 100% 1000 x 32.85 =

Control

1000
1000

UnitsWork DoneEUP
1000 100% 1000
1000 1000
 Cost EUP Unit Cost
3333.00 / 1000 = 3.333
/ 1000 = 0
3333 3.333
18333 / 1000 = 18.333
21666 21.666

UnitsWork DoneEUP Unit Cost Total Co

1000 100% 1000 x 21.666 =

1000
1000
 UnitsWork DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

/ 1000 = 0
2910 / 1000 = 2.91
/ 1000 = 0
2910 2.91
3660 / 1000 = 3.66
6570 6.57

UnitsWork DoneEUP Unit Cost Total Co

1000 100% 1000 x 6.57 =

Control

1000
 1000

UnitsWork DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

667 / 1000 = 0.667
/ 1000 = 0
667 0.667
7667 / 1000 = 7.667
8334 8.334

UnitsWork DoneEUP Unit Cost Total Co

1000 100% 1000 x 8.334 =
 1000
1000

UnitsWork DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

/ 1000 = 0
8630 / 1000 = 8.63
/ 1000 = 0
8630 8.63
6340 / 1000 = 6.34
14970 14.97
 UnitsWork DoneEUP Unit Cost Total Co
1000 100% 1000 x 14.97 =

Control

1000
1000

UnitsWork DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

1000 / 1000 = 1
/ 1000 = 0
 1000 1
14500 / 1000 = 14.5
15500 15.5

UnitsWork DoneEUP Unit Cost Total Co

1000 100% 1000 x 15.5 =

1000
1000

UnitsWork DoneEUP
1000 100% 1000
1000 1000
 Cost EUP Unit Cost
/ 1000 = 0
11510 / 1000 = 11.51
/ 1000 = 0
11510 11.51
11990 / 1000 = 11.99
23500 23.5

UnitsWork DoneEUP Unit Cost Total Co

1000 100% 1000 x 23.5 =

Control

1000
1000
 UnitsWork DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

1666.67 / 1000 = 1.6667
/ 1000 = 0
1666.67 1.6667
6666.67 / 1000 = 6.6667
8333.34 8.3333

UnitsWork DoneEUP Unit Cost Total Co

1000 100% 1000 x 8.3333 =
Department 5 - Assembly

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 8000
Direct Materials 3100
Factory Overhead
11100
Transferred In 32850
 Total Cost 43950

Total Cost Units

32850 Placed and Finished 1000

Department 5 - Oven Setting

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
 Direct Labor 3300
Factory Overhead
3300
Transferred In 21666
Total Cost 24966

Units
Total Cost Placed and Finished 1000
21666

Department 5 - Assembly

Placed in Process
Units to be accounted for
 Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor
Direct Materials 1500
Factory Overhead
1500
Transferred In 6570
Total Cost 8070

Total Cost Units

6570 Placed and Finished 1000

Department 5 - Oven Setting

Placed in Process
 Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 660
Factory Overhead
660
Transferred In 8334
Total Cost 8994

Total Cost Units

8334 Placed and Finished 1000
Department 5 - Assembly

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor
Direct Materials 1500
Factory Overhead
1500
Transferred In 14970
Total Cost 16470
Total Cost Units
14970 Placed and Finished 1000

Department 5 - Oven Setting

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1340
Factory Overhead
 1340
Transferred In 15500
Total Cost 16840

Total Cost Units

15500 Placed and Finished 1000

Department 5 - Assembly

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000
 Cost
Direct Labor
Direct Materials 1500
Factory Overhead
1500
Transferred In 23500
Total Cost 25000

Total Cost Units

23500 Placed and Finished 1000

Department 5 - Oven Setting

Placed in Process
Units to be accounted for
 Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1490
Factory Overhead
1490
Transferred In 8333
Total Cost 9823

Total Cost Units

8333 Placed and Finished 1000
 1000
1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 8
/ 1000 = 3.1
/ 1000 = 0
11.1
/ 1000 = 32.85
 43.95

Work Done EUP Unit Cost Total Cos

100% 1000 x 43.95 =

1000
1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

 / 1000 = 3.3
/ 1000 = 0
3.3
/ 1000 = 21.666
24.966

Work Done EUP Unit Cost Total Cos

100% 1000 x 24.966 =

1000
1000
Work Done EUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 0
/ 1000 = 1.5
/ 1000 = 0
1.5
/ 1000 = 6.57
8.07

Work Done EUP Unit Cost Total Cos

100% 1000 x 8.07 =

1000
 1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 0.66
/ 1000 = 0
0.66
/ 1000 = 8.334
8.994

Work Done EUP Unit Cost Total Cos

100% 1000 x 8.994 =
 1000
1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 0
/ 1000 = 1.5
/ 1000 = 0
1.5
/ 1000 = 14.97
16.47
Work Done EUP Unit Cost Total Cos
100% 1000 x 16.47 =

1000
1000

Work Done EUP

100% 1000
1000

EUP Unit Cost

/ 1000 = 1.34
/ 1000 = 0
 1.34
/ 1000 = 15.5
16.84

Work Done EUP Unit Cost Total Cos

100% 1000 x 16.84 =

1000
1000

Work Done EUP

100% 1000
1000
 EUP Unit Cost
/ 1000 = 0
/ 1000 = 1.5
/ 1000 = 0
1.5
/ 1000 = 23.5
25

Work Done EUP Unit Cost Total Cos

100% 1000 x 25 =

1000
1000
Work Done EUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 1.49
/ 1000 = 0
1.49
/ 1000 = 8.33334
9.82334

Work Done EUP Unit Cost Total Cos

100% 1000 x 9.82334 =
Department 6 - Cleaning and Quality Control

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 5000
Factory Overhead
5000
Transferred In 43950
Total Cost 48950
 Units
Total Cost Placed and Finished 1000
43950

Department 6 - Firing

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
 Direct Labor
Direct Materials 14560
Factory Overhead
14560
Transferred In 24966
Total Cost 39526
Total Cost
24966 Units
Placed and Finished 1000

Department 6 - Cleaning and Quality Control

Placed in Process
Units to be accounted for
 Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1000
Factory Overhead
1000
Transferred In 8070
Total Cost 9070

Units
Total Cost Placed and Finished 1000
8070

Department 6 - Firing

Placed in Process
 Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor
Direct Materials 2910
Factory Overhead
2910
Transferred In 8994
Total Cost 11904
Total Cost
8994 Units
Placed and Finished 1000
Department 6 - Cleaning and Quality Control

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor 1500
Factory Overhead
1500
Transferred In 16470
Total Cost 17970
 Units
Total Cost Placed and Finished 1000
16470

Department 6 - Firing

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor
Direct Materials 8630
 Factory Overhead
8630
Transferred In 16840
Total Cost 25470
Total Cost
16840 Units
Placed and Finished 1000

Department 6 - Cleaning and Quality Control

Placed in Process
Units to be accounted for

Units
Placed and Finished 1000
Total 1000
 Cost
Direct Labor 2500
Factory Overhead
2500
Transferred In 25000
Total Cost 27500

Units
Total Cost Placed and Finished 1000
25000

Department 6 - Firing

Placed in Process
Units to be accounted for
 Units
Placed and Finished 1000
Total 1000

Cost
Direct Labor
Direct Materials 11510
Factory Overhead
11510
Transferred In 9823
Total Cost 21333
Total Cost
9823 Units
Placed and Finished 1000
Control

1000
1000

Work DoneEUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 5
/ 1000 = 0
5
/ 1000 = 43.95
48.95
Work DoneEUP Unit Cost Total Cost
100% 1000 x 48.95 =

1000
1000

Work DoneEUP
100% 1000
1000

EUP Unit Cost

 / 1000 = 0
/ 1000 = 14.56
/ 1000 = 0
14.56
/ 1000 = 24.966
39.526

Work DoneEUP Unit Cost Total Cost

100% 1000 x 39.526 =

Control

1000
1000
Work DoneEUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 1
/ 1000 = 0
1
/ 1000 = 8.07
9.07

Work DoneEUP Unit Cost Total Cost

100% 1000 x 9.07 =

1000
 1000

Work DoneEUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 0
/ 1000 = 2.91
/ 1000 = 0
2.91
/ 1000 = 8.994
11.904

Work DoneEUP Unit Cost Total Cost

100% 1000 x 11.904 =
Control

1000
1000

Work DoneEUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 1.5
/ 1000 = 0
1.5
/ 1000 = 16.47
17.97
Work DoneEUP Unit Cost Total Cost
100% 1000 x 17.97 =

1000
1000

Work DoneEUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 0
/ 1000 = 8.63
 / 1000 = 0
8.63
/ 1000 = 16.84
25.47

Work DoneEUP Unit Cost Total Cost

100% 1000 x 25.47 =

Control

1000
1000

Work DoneEUP
100% 1000
1000
 EUP Unit Cost
/ 1000 = 2.5
/ 1000 = 0
2.5
/ 1000 = 25
27.5

Work DoneEUP Unit Cost Total Cost

100% 1000 x 27.5 =

1000
1000
Work DoneEUP
100% 1000
1000

EUP Unit Cost

/ 1000 = 0
/ 1000 = 11.51
/ 1000 = 0
11.51
/ 1000 = 9.82334
21.33334

Work DoneEUP Unit Cost Total Cost

100% 1000 x 21.33334 =
Total Cost
48950

Department 7 - Assembly

Placed in Process
Units to be accounted for

Placed and Finished

Total
 Direct Labor
Direct Materials
Factory Overhead

Transferred In
Total Cost

Total Cost
39526 Placed and Finished
Total Cost
9070

Department 7 - Assembly

Placed in Process
 Units to be accounted for

Placed and Finished

Total

Direct Labor
Direct Materials
Factory Overhead

Transferred In
Total Cost

Total Cost
11904 Placed and Finished
Total Cost
17970

Department 7 - Assembly

Placed in Process
Units to be accounted for

Placed and Finished

Total

Direct Labor
Direct Materials
 Factory Overhead

Transferred In
Total Cost

Total Cost
25470 Placed and Finished
Total Cost
27500

Department 7 - Assembly

Placed in Process
Units to be accounted for
 Placed and Finished
Total

Direct Labor
Direct Materials
Factory Overhead

Transferred In
Total Cost

Total Cost
21333 Placed and Finished
 1000
1000

Units
Work DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

8000 / 1000 = 8
3100 / 1000 = 3.1
/ 1000 = 0
11100 11.1
39526 / 1000 = 39.526
50626 50.626

Units
Work DoneEUP Unit Cost
1000 100% 1000 x 50.626
1000
 1000

Units
Work DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

/ 1000 = 0
1500 / 1000 = 1.5
/ 1000 = 0
1500 1.5
11904 / 1000 = 11.904
13404 13.404

Units
Work DoneEUP Unit Cost
1000 100% 1000 x 13.404
 1000
1000

Units
Work DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

/ 1000 = 0
1500 / 1000 = 1.5
 / 1000 = 0
1500 1.5
25470 / 1000 = 25.47
26970 26.97

Units
Work DoneEUP Unit Cost
1000 100% 1000 x 26.97
1000
1000
Units
Work DoneEUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

/ 1000 = 0
1500 / 1000 = 1.5
/ 1000 = 0
1500 1.5
21333 / 1000 = 21.33334
22833 22.83334

Units
Work DoneEUP Unit Cost
1000 100% 1000 x 22.83334
Department 8 - Cleaning and Quality Contro

Placed in Process
Units to be accounted for

Placed and Finished

Total
 Direct Labor
Factory Overhead

Transferred In
Total Cost

Total Cost Placed and Finished

= 50626
Department 8 - Cleaning and Quality Contro

Placed in Process
 Units to be accounted for

Placed and Finished

Total

Direct Labor
Factory Overhead

Transferred In
Total Cost

Total Cost Placed and Finished

= 13404
Department 8 - Cleaning and Quality Contro

Placed in Process
Units to be accounted for

Placed and Finished

Total

Direct Labor
Factory Overhead
 Transferred In
Total Cost

Total Cost Placed and Finished

= 26970
Department 8 - Cleaning and Quality Contro

Placed in Process
Units to be accounted for
 Placed and Finished
Total

Direct Labor
Factory Overhead

Transferred In
Total Cost

Total Cost Placed and Finished

= 22833.34
Quality Control

1000
ted for 1000

Units Work Done EUP

1000 100% 1000
1000 1000

Cost EUP Unit Cost

3333 / 1000 = 3.333
/ 1000 = 0
3333 3.333
50626 / 1000 = 50.626
53959 53.959

Units Work Done EUP Unit Cost

1000 100% 1000 x 53.959
Quality Control

1000
ted for 1000

Units Work Done EUP

1000 100% 1000
1000 1000

Cost EUP Unit Cost

667 / 1000 = 0.667
/ 1000 = 0
667 0.667
13404 / 1000 = 13.404
14071 14.071

Units Work Done EUP Unit Cost

1000 100% 1000 x 14.071
Quality Control

1000
ted for 1000

Units Work Done EUP

1000 100% 1000
1000 1000

Cost EUP Unit Cost

1000 / 1000 = 1
/ 1000 = 0
 1000 1
26970 / 1000 = 26.97
27970 27.97

Units Work Done EUP Unit Cost

1000 100% 1000 x 27.97
Quality Control

1000
ted for 1000
 Units Work Done EUP
1000 100% 1000
1000 1000

Cost EUP Unit Cost

1666.67 / 1000 = 1.66667
/ 1000 = 0
1666.67 1.66667
22833.34 / 1000 = 22.83334
24500.01 24.50001

Units Work Done EUP Unit Cost

1000 100% 1000 x 24.50001
 Total Cost
= 53959
 Total Cost
= 14071
 Total Cost
= 27970
 Total Cost
= 24500.01
 Fair Estimated Useful
Factory Overhead Value/Cost Life

Electricity
Water
Depreciation (small equipment)* 1,500.00 5.00
Depreciation (large kiln) 195,000.00 20.00
Depreciation (building) 100,000.00 10.00
Factory Tools* 500.00 5.00
Salary (Manang Nining) 1,000.00
Fuel
Miscellaneous
Total Factory Overhead
Total Direct Labor Cost
Worker 1
Worker 2
Predetermined rate
Normal loss on spoilage
Predetermined rate (after provision for spoilage)
*outright expense
0

Size No of Hours
Washing S 0.5
M 0.5
L 0.5

Quality Control S 2
M 1.5
L 1

Decal Attachment S 5
M 3
L 2

Oven Setting S 7
M 5
L 4

Firing S 4
M 4
L 4

Assembly S 5
M 3
L 2

Cleaning S 3
M 2
L 1.5
 Actual Gross Amount Amount to Attributable to
(expense/month) Estimates be Used Production
Percent Peso Value
1,100.00 1,100.00 10% 110.00
300.00 300.00 30% 90.00
25.00 25.00 100% 25.00
812.50 812.50 100% 812.50
833.33 833.33 100% 833.33
100.00 100.00 100% 100.00
### 100% 1,000.00
2,900.00 2,900.00 100% 2,900.00
2,000 2,000.00 100% 2,000.00
7,870.83

5,400.00 5,400.00
7,500.00 7,500.00 12,900.00
61%
10%
71%

Hourly Depreciation

Building Large Kiln Allocated DepreciationTotal Depreciation

4.3403 2.1701 0.0000 2.1701
4.3403 2.1701 0.0000 2.1701
4.3403 2.1701 0.0000 2.1701
4.3403 0.0000 0.0000 0.0000
4.3403 8.6806 0.0000 8.6806
4.3403 6.5104 0.0000 6.5104
4.3403 4.3403 0.0000 4.3403
4.3403 0.0000 0.0000 0.0000
4.3403 21.7014 0.0000 21.7014
4.3403 13.0208 0.0000 13.0208
4.3403 8.6806 0.0000 8.6806
4.3403 0.0000 0.0000 0.0000
4.3403 4.2318 30.3819 29.6224 60.0043
4.3403 4.2318 21.7014 21.1589 42.8602
4.3403 4.2318 17.3611 16.9271 34.2882
4.3403 4.2318 0.0000 0.0000 0.0000
4.3403 4.2318 17.3611 16.9271 34.2882
4.3403 4.2318 17.3611 16.9271 34.2882
4.3403 4.2318 17.3611 16.9271 34.2882
4.3403 4.2318 0.0000 0.0000 0.0000
4.3403 21.7014 0.0000 21.7014
4.3403 13.0208 0.0000 13.0208
4.3403 8.6806 0.0000 8.6806
4.3403 0.0000 0.0000 0.0000
4.3403 13.0208 0.0000 13.0208
4.3403 8.6806 0.0000 8.6806
4.3403 6.5104 0.0000 6.5104
 Normal Loss Per Department
Washing and Drying
Quality Control
Decal Attachment
Quality Control
Oven Setting
Firing
Assembly
Cleaning and Quality Control

Depreciation Number Of Units Depreciation per Unit Electricity per hour

350.0000 0.0062 0.5729
120.0000 0.0181 0.5729
90.0000 0.0241 0.5729
0.5729
347.0000 0.0250 0.5729
119.0000 0.0547 0.5729
89.0000 0.0488 0.5729
0.5729
344.0000 0.0631 0.5729
118.0000 0.1103 0.5729
88.0000 0.0986 0.5729
0.5729
332.0000 0.1807 0.5729
112.0000 0.3827 0.5729
84.0000 0.4082 0.5729
0.5729
332.0000 0.1033 0.5729
112.0000 0.3061 0.5729
84.0000 0.4082 0.5729
0.5729
315.0000 0.0689 0.5729
106.0000 0.1228 0.5729
80.0000 0.1085 0.5729
0.5729
312.0000 0.0417 0.5729
105.0000 0.0827 0.5729
79.0000 0.0824 0.5729
 Occurrence Percentage 100 Units Left
during the process 1% 1 99
start of the process 1% 1 98 98
during the proces 1% 1 97
start of the proce 1% 1 96
no loss 0% 0 96
end of the process 5% 5 91 93
during the process 1% 1 90 92
during the process 1% 1 89 91

Water
Consumption per
Departmental Electricity unit Fuel Salary
0.2865 0.26
0.2865 0.75
0.2865 1.00
0.0000
1.1458
0.8594
0.5729
0.0000
2.8646
1.7188
1.1458
0.0000
4.0104
2.8646
2.2917
0.0000
2.2917 2.91
2.2917 8.63
2.2917 11.51
0.0000
2.8646
1.7188
1.1458
0.0000
1.7188
1.1458
0.8594