Beruflich Dokumente
Kultur Dokumente
The following
information pertains to the production of the two departments for August 2013.
Department A Department B
Production Data Units WD Units WD
In process 8/1 6,000 30% 7,000 60%
Started 35,000 31,500
Transferred out 31,500 31,000
In Process 8/31 9,500 20% 7,500 40%
Unit Cost Data
In Process 8/1
Transferred in 7.56
Cost in this department
Materials 2.23 1.94
Labor 1.87 6.83
Overhead 3.46 4.25
Transferred in ?
Cost added in August
Materials 2.24 1.97
Labor 1.84 6.81
Overhead 3.48 4.75
Materials are added at Beginning 50% beg., 50% end.
PPP Manufacturing Company
Department A
Cost of Production Report
For the month August 2013
Completed
In Process Aug 1 6,000.00 0% - 70% 4,200.00
Started 25,500.00 100% 25,500.00 100% 25,500.00
In Process Aug 31 9,500.00 100% 9,500.00 20% 1,900.00
Total 41,000.00 35,000.00 31,600.00
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Started 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 40% 3,000.00
Total 38,500.00 31,250.00 29,800.00
Department A Department B
Production Data Units WD Units WD
In process 8/1 6,000 30%/(d)70% 7,000 60%/(d)60%
Started 35,000 33,000
Transferred out 33,000 31,000
Loss Units 1,000 1,500
In Process 8/31 7,000 20%/(d)65% 7,500 40%/(d)80%
Unit Cost Data
In Process 8/1
Transferred in 52,920.00
Cost in this department
Materials 13,380.00 6,790.00
Labor 3,366.00 28,686.00
Overhead 6,228.00 17,850.00
Transferred in ?
Cost added in August
Materials 78,400.00 61,562.50
Labor 58,144.00 202,938.00
Overhead 109,968.00 141,550.00
Materials are added at Beginning 50% beg., 50% end.
b) Assuming loss units are discovered at the end.
c) Assuming loss units are discovered when the products are 80%.
d) Assuming loss units are discovered when the products are 60%.
PPP Manufacturing Company
Department A
Cost of Production Report
For the month August 2013
Completed
In Process Aug 1 6,000.00 0% - 70% 4,200.00
Started 27,000.00 100% 27,000.00 100% 27,000.00
In Process Aug 31 7,000.00 100% 7,000.00 20% 1,400.00
Normal Loss 1,000.00 100% 1,000.00 100% 1,000.00
Total 41,000.00 35,000.00 33,600.00 1
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Received 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 40% 3,000.00
Normal Loss 1,500.00 100% 1,500.00 100% 1,500.00
Total 40,000.00 32,750.00 31,300.00 1
Completed
In Process Aug 1 6,000.00 0% - 70% 4,200.00
Started 27,000.00 100% 27,000.00 100% 27,000.00
In Process Aug 31 7,000.00 100% 7,000.00 20% 1,400.00
Normal Loss 1,000.00 100% 1,000.00 80% 800.00
Total 41,000.00 35,000.00 33,400.00 1
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Received 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 40% 3,000.00
Normal Loss 1,500.00 50% 750.00 80% 1,200.00
Total 40,000.00 32,000.00 31,000.00 1
Completed
In Process Aug 1 6,000.00 0% - 30% 1,800.00
Started 27,000.00 100% 27,000.00 100% 27,000.00
In Process Aug 31 7,000.00 100% 7,000.00 65% 4,550.00
Normal Loss 1,000.00 100% 1,000.00 60% 600.00
Total 41,000.00 35,000.00 33,950.00
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Received 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 40% 3,000.00
Normal Loss 1,500.00 50% 750.00 80% 1,200.00
Total 40,000.00 32,000.00 31,000.00
Completed
In Process Aug 1 6,000.00 0% - 30% 1,800.00
Started 27,000.00 100% 27,000.00 100% 27,000.00
In Process Aug 31 7,000.00 100% 7,000.00 65% 4,550.00
Normal Loss 1,000.00 100% 1,000.00 60% 600.00
Total 41,000.00 35,000.00 33,950.00
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Received 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 40% 3,000.00
Normal Loss 1,500.00 50% 750.00 80% 1,200.00
Total 40,000.00 32,000.00 31,000.00
Completed
In Process Aug 1 6,000.00 0% - 60%
Started 27,000.00 100% 27,000.00 100%
In Process Aug 31 7,000.00 100% 7,000.00 55%
Normal Loss 1,000.00 100% 1,000.00 50%
Total 41,000.00 35,000.00
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40%
Received 24,000.00 100% 24,000.00 100%
In Process Aug 31 7,500.00 50% 3,750.00 50%
Normal Loss 1,500.00 50% 750.00 85%
Total 40,000.00 32,000.00
3,600.00
27,000.00
3,850.00
500.00
34,950.00 1
Unit Cost
2.240000 1
1.663634 1
3.146438 1
0.116126 1
7.166197
1
1
40,987.01 1
193,487.33 1
234,474.34
1
1
1
35,011.66 1 13
269,486.00
Labor and Overhead
EUP
4,200.00
2,800.00
24,000.00
3,750.00
1,275.00
31,825.00 1
Unit Cost
7.105283 1
1.923828 1
6.376685 1
4.447761 1
12.748274
0.835547 1
20.689105
1
1
1
149,136.68 1
496,538.51 1
645,675.19
1
1
1
101,095.65 1
746,770.84
28
Dept. B
10,657.92
1,442.87
8,130.27
5,670.90
25,901.96
31,000.00
0.835547
PPP Manufacturing Company
Department A
Cost of Production Report
For the month August 2013
Completed
In Process Aug 1 6,000.00 0% - 60% 3,600.00
Started 27,000.00 100% 27,000.00 100% 27,000.00
In Process Aug 31 7,000.00 100% 7,000.00 55% 3,850.00
Normal Loss 1,000.00 100% 1,000.00 50% 500.00
Total 41,000.00 35,000.00 34,950.00
2,240.00 2,405.04
Cost Charged Department A
Total IP Aug 1 August EUP Unit Cost
Materials 91,780.00 13,380.00 78,400.00 35,000.00 2.240000
Labor 61,510.00 3,366.00 58,144.00 34,950.00 1.663634
Overhead 116,196.00 6,228.00 109,968.00 34,950.00 3.146438
Total Cost to be accounted for 269,486.00 22,974.00 246,512.00 7.050072
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Received 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 50% 3,750.00
Normal Loss 1,500.00 50% 750.00 85% 1,275.00
Total 40,000.00 32,000.00 31,825.00
Completed
In Process Aug 1 6,000.00 0% - 60% 3,600.00
Started 27,000.00 100% 27,000.00 100% 27,000.00
In Process Aug 31 7,000.00 100% 7,000.00 55% 3,850.00
Abnormal Loss 1,000.00 100% 1,000.00 50% 500.00
Total 41,000.00 35,000.00 34,950.00
2,240.00 2,405.04
Cost Charged Department A
Total IP Aug 1 August EUP Unit Cost
Materials 91,780.00 13,380.00 78,400.00 35,000.00 2.240000
Labor 61,510.00 3,366.00 58,144.00 34,950.00 1.663634
Overhead 116,196.00 6,228.00 109,968.00 34,950.00 3.146438
Total Cost to be accounted for 269,486.00 22,974.00 246,512.00 7.050072
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Received 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 50% 3,750.00
Abnormal Loss 1,500.00 50% 750.00 85% 1,275.00
Total 40,000.00 32,000.00 31,825.00
Completed
In Process Aug 1 6,000.00 0% - 60% 3,600.00
Started 27,000.00 100% 27,000.00 100% 27,000.00
In Process Aug 31 7,000.00 100% 7,000.00 55% 3,850.00
Abnormal Loss 1,000.00 100% 1,000.00 50% 500.00
Total 41,000.00 35,000.00 34,950.00 1
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Received 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 50% 3,750.00
Abnormal Loss 1,500.00 50% 750.00 85% 1,275.00
Total 40,000.00 32,000.00 31,825.00 1
Completed
In Process Aug 1 6,000.00 0% - 70% 4,200.00
Started 27,000.00 100% 27,000.00 100% 27,000.00
In Process Aug 31 7,000.00 100% 7,000.00 20% 1,400.00
Normal Loss 1,000.00 100% 1,000.00 80% 800.00
Abnormal Loss - 100% - 50% -
Total 41,000.00 35,000.00 33,400.00
- -
Cost Charged Department A
Total IP Aug 1 August EUP Unit Cost
Materials 91,780.00 13,380.00 78,400.00 35,000.00 2.240000
Labor 61,510.00 3,366.00 58,144.00 33,400.00 1.740838
Overhead 116,196.00 6,228.00 109,968.00 33,400.00 3.292455
0.189898
Total Cost to be accounted for 269,486.00 22,974.00 246,512.00 7.463191
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Received 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 40% 3,000.00
Abnormal Loss 1,500.00 0% - 0% -
Total 40,000.00 31,250.00 29,800.00
Department A Department B
Production Data Units WD Units WD
In process 8/1 6,000 40% 7,000 60%
Started 35,000 33,000
Transferred out 33,000 31,000
In Process 8/31 7,000 55% 7,500 50%
Loss Units 1,000 1,500
Normal 800 620
Abnormal 200 880
Cost Data
In Process 8/1
Transferred in 52,920.00
Cost in this department
Materials 13,380.00 6,790.00
Labor 3,366.00 28,686.00
Overhead 6,228.00 17,850.00
Transferred in ?
Cost added in August
Materials 78,400.00 61,562.50
Labor 58,144.00 202,938.00
Overhead 109,968.00 141,550.00
Materials are added at Beginning 50% beg., 50% end.
g) Assuming loss units are discovered at the middle of the process in Dept. A and at 85% stage of
completion for Dept. B. and that loss units are estimated at 2% of the remaining good units for the
current period.
Completed
In Process Aug 1 6,000.00 0% - 70% 4,200.00
Started 27,000.00 100% 27,000.00 100% 27,000.00
In Process Aug 31 7,000.00 100% 7,000.00 20% 1,400.00
Normal Loss 1,000.00 0% - 0% -
Total 41,000.00 34,000.00 32,600.00
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Started 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 40% 3,000.00
Normal Loss 1,500.00 0% - 0% -
Total 40,000.00 31,250.00 29,800.00
Completed
In Process Aug 1 5,000.00 0% - 100%
Started 17,300.00 100% 17,300.00 100%
In Process Aug 31 2,000.00 100% 2,000.00 0%
Normal Loss 400.00 100% 400.00 100%
Abnormal Loss 300.00 100% 300.00 100%
Total 25,000.00 20,000.00
6,003.75
Cost Charged Department A
Total IP Aug 1 August EUP
Materials x 500,750.00 100,500.00 400,250.00 20,000.00
Materials y 189,000.00 - 189,000.00 23,000.00
Labor 1,061,850.00 60,000.00 1,001,850.00 22,250.00
Overhead 1,592,775.00 90,000.00 1,502,775.00 22,250.00
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40%
Received 24,000.00 100% 24,000.00 100%
In Process Aug 31 7,500.00 50% 3,750.00 40%
Abnormal Loss 1,500.00 0% - 0%
Total 40,000.00 31,250.00
Unit Cost
20.012500
8.217391
45.026966
67.540449
0.506366
141.303673
842,884.94
2,444,553.54
3,287,438.48
114,206.55
52,370.26
3,454,015.29
2,800.00
24,000.00
3,000.00
-
29,800.00
Unit Cost
104.363126
1.970000
6.810000
4.750000
13.530000
4.969673
117.893126
145,509.00
2,829,435.03
2,974,944.03
824,790.95
3,799,734.98
Dept. B
156,544.69
-
-
-
156,544.69
31,000.00
5.049829
PPP Manufacturing Company
Department A
Cost of Production Report
For the month August 2013
Completed
In Process Aug 1 5,000.00 0% - 100%
Started 17,300.00 100% 17,300.00 100%
In Process Aug 31 2,000.00 100% 2,000.00 0%
Normal Loss 500.00 100% 500.00 100%
Abnormal Loss 200.00 100% 200.00 100%
Total 25,000.00 20,000.00
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40%
Received 24,000.00 100% 24,000.00 100%
In Process Aug 31 7,500.00 50% 3,750.00 40%
Abnormal Loss 1,500.00 0% - 0%
Total 40,000.00 31,250.00
Unit Cost
20.012500
8.217391
45.026966
67.540449
3.156890
143.954197
729,499.22
2,490,407.61
3,219,906.83
96,308.71
28,159.46
3,344,375.00
Labor and Overhead
EUP
4,200.00
2,800.00
24,000.00
3,000.00
-
29,800.00
Unit Cost
102.219264
1.970000
6.810000
4.750000
13.530000
4.867584
115.749264
145,509.00
2,777,982.35
2,923,491.35
808,711.98
3,732,203.33
Dept. B
153,328.90
-
-
-
153,328.90
31,000.00
4.946093
PPP Manufacturing Company
Department A
Cost of Production Report
For the month August 2013
Completed
In Process Aug 1 6,000.00 0% - 70% 4,200.00
Started 27,000.00 100% 27,000.00 100% 27,000.00
In Process Aug 31 7,000.00 100% 7,000.00 20% 1,400.00
Normal Loss 1,000.00 100% 1,000.00 80% 800.00
Abnormal Loss - 100% - 50% -
Total 41,000.00 35,000.00 33,400.00
- -
Cost Charged Department A
Total IP Aug 1 August EUP Unit Cost
Materials 91,780.00 13,380.00 78,400.00 35,000.00 2.240000
Labor 61,510.00 3,366.00 58,144.00 33,400.00 1.740838
Overhead 116,196.00 6,228.00 109,968.00 33,400.00 3.292455
0.189898
Total Cost to be accounted for 269,486.00 22,974.00 246,512.00 7.463191
Completed
In Process Aug 1 7,000.00 50% 3,500.00 40% 2,800.00
Received 24,000.00 100% 24,000.00 100% 24,000.00
In Process Aug 31 7,500.00 50% 3,750.00 40% 3,000.00
Abnormal Loss 1,500.00 0% - 0% -
Total 40,000.00 31,250.00 29,800.00