Beruflich Dokumente
Kultur Dokumente
E6-1
A) Equivalent units for each element of cost in Department B
Cost Prior Depart Materials Labor FOH
equivalent unit transferred out $ 20.000,00 $ 20.000,00 $ 20.000,00 $ 20.000,00
equivalent unit in ending inventory
Cost from preciding department $ 5.000,00
Materials $ 5.000,00
Labor $ 4.000,00
FOH $ 3.000,00
total equivalent unit $ 25.000,00 $ 25.000,00 $ 24.000,00 $ 23.000,00
E6-2
Work in Process - Department X $ 50.000,00
Work in Process - Department Y $ 40.000,00
Materials $ 90.000,00
Cost Accounted for as follow : Unit Complete Unit Cost Total Cost
Trasferred to finished goods $ 2.000,00 100% $ 65,10 $ 130.200,00
work in process, ending inventory
Cost from preciding department $ 500,00 100% $ 30,00 $ 15.000,00
Materials $ 500,00 80% $ 10,50 $ 4.200,00
Labor $ 500,00 60% $ 8,20 $ 2.460,00
FOH $ 500,00 60% $ 16,40 $ 4.920,00 $ 26.580,00
Total cost accounted for $ 156.780,00
Beginning Inventory
Cost from preciding department $ 4.422,00
Materials A $ 2.805,00
Materials B $ -
Labor $ 1.250,00
FOH $ 1.875,00
Total cost in beginning inventory $ 10.352,00
Cost Accounted for as follow : Unit Complete Unit Cost Total Cost
Trasferred to finished goods $ 4.100,00 $ 1,00 $ 25,00 $ 102.500,00
work in process, ending inventory
Cost from preciding department $ 400,00 $ 1,00 $ 7,50 $ 3.000,00
Materials A $ 400,00 $ 1,00 $ 5,00 $ 2.000,00
Materials B $ - $ -
Labor $ 400,00 $ 0,30 $ 4,00 $ 480,00
FOH $ 400,00 $ 0,30 $ 6,00 $ 720,00 $ 6.200,00
Total cost accounted for $ 108.700,00