Quantity Schedule

Opening Inventory
Units transferred in from previous dep.
Material added in this department

Uniits tranferred out

Sitt in process
Lost units

Cost charged to Department

Begning WIP
Cost from proceeding dep.
Adjusted cost from previous department
Cost added by department
Materials
Direct Labor
FOH
Total cost to be accounted for

Cost Accounted for as follows

From beggning invetory
Inventory cost
Material
Direct Labor
FOH

Cost added during this period

Units started and compeleted this period

Closing WIP
Cost from proceeding dep.
Material
Labor
FOH

Total Cost Accouted for

Equivelent Production
Units transferred out
Less: Opening units (1/3 conversion)
Units compeleted during the period
Add: Opening WIP this period
Add: Closing WIP this period
 30000
10000
40000
80000

60000
20000
0
80000

Units Total cost Cost/Unit

132400
10000 823000 82.3
50000 823000 16.46

50000 410900 8.218

60000 209700 3.495
60000 1679000 27.983
3,255,000 56.156

132400
0
69900
559666.67
761966.667

30000 1684690
1684690

20000 329200
20000 164360.000
20000 34950
20000 279833.333
808343.333
3,255,000
Material Labor FOH
60000 60000 60000
30000 30000 30000
30000 30000 30000
0 20000 20000
20000 10000 10000
50000 60000 60000