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1.

EQUIVALENT UNITS OF PRODUCTIO Trimming Assembly Finishing


Materials:
Transferred out 5400 5000 4800
Work in Process, end 600 380 160
EUP 6000 5380 4960

Labor:
Transferred out 5400 5000 4800
Work in Process, end 360 300 180
EUP 5760 5300 4980

Overhead:
Transferred Out 5400 5000 4800
Work in Process, end 360 340 160
EUP 5760 5340 4960

2. TRIMMING DEPARTMENT
Quantity Schedule Units
Started in Process 6000

Transferred out to next dept. 5400


Work in process, end 600
Total 6000

Cost Schedule Total Cost EUP Unit Cost


Materials 33600 ÷ 6000 = 5.6
Labor 18500 ÷ 5760 = 3.211806
Overhead 9217 ÷ 5760 = 1.600174
Total costs 61317 10.41198

Transferred out to next dept. 56224.69 = 5400 x 10.41198


Work in process, end:
Materials 3360 = 600 x 5.6
Labor 1156.25 = 360 x 3.211806
Overhead 576.0625 = 360 x 1.600174
Total work in process 5092.313
Total costs 61317

FINISHING DEPARTMENT
Quantity Schedule Units
Transferred in 5000

Transferred out to finished goods 4800


Work in process, end 200
Total 5000

Cost Schedule Total Cost EUP Unit Cost


Transferred in cost 88328 ÷ 5000 = 17.6656
Cost added to this dept.:
Materials 6400 ÷ 4960 = 1.290323
Labor 10320 ÷ 4980 = 2.072289
Overhead 4960 ÷ 4960 = 1
Total costs 110008 22.02821

Transferred out to finished goods 105735.4 = 4800 x 22.02821


Work in process, end:
Transferred in cost 3533.12 = 200 x 17.6656
Cost added to this dept.:
Materials 206.4516 = 160 x 1.290323
Labor 373.012 = 180 x 2.072289
Overhead 160 = 160 x 1
Total work in process 4272.584
Total costs 110008

3. A. Work in Process-Trimming Dept. 61 317


Work in Process-Assembly Dept. 38 746
Work in Process-Finishing Dept. 21 680
Materials 56 786
Factory Payroll 43 660
Factory Overhead Control 21 297
To record manufacturing costs

3. B. Work in Process-Assembly Dept. 56 225


Work in Process-Trimming Dept. 56 225
To record transfer of goods from
Assembly to Trimming Department

3. C. Work in Process-Finishing Dept. 88 328


Work in Process-Assembly Dept. 88 328
To record transfer of goods from
Assembly to Finishing Department

Finished Goods 105 735


Work in Process-Finishing Dept. 105 735
To record completion of
finished goods
ASSEMBLY DEPARTMENT
Quantity Schedule Units
Transferred in 5400

Transferred out to next dept. 5000


Work in process, end 400
Total 5400

Cost Schedule Total Cost EUP Unit Cost


Transferred in cost 56225 ÷ 5400 = 10.41204
Cost added to this dept.:
Materials 16786 ÷ 5380 = 3.120074
Labor 14840 ÷ 5300 = 2.8
Overhead 7120 ÷ 5340 = 1.333333
Total costs 94971 17.66544

Transferred out to next dept.88327.22 = 5000 x 17.66544


Work in process, end:
Transferred in cost 4164.815 = 400 x 10.41204
Cost added to this dept.:
Materials 1185.628 = 380 x 3.120074
Labor 840 = 300 x 2.8
Overhead 453.3333 = 340 x 1.333333
Total work in process 6643.776
Total costs 94971

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