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  • Ch5 - P.5-2

    Încărcat de

    Muhammad Taimur
    12 vizualizări4 pagini
    This document outlines a production costing schedule that tracks inventory, units transferred in and out, costs charged, and equivalent production for a department. It tracks opening inventory, costs from previous departments, costs added in the current period, and closing inventory to account for total costs. Key figures include total costs of $643,000 accounted for, equivalent production of 35,000 units, and a cost per unit of $15.

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    Ch5_ P.5-2

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    This document outlines a production costing schedule that tracks inventory, units transferred in and out, costs charged, and equivalent production for a department. It tracks opening inventory, costs from previous departments, costs added in the current period, and closing inventory to account for total costs. Key figures include total costs of $643,000 accounted for, equivalent production of 35,000 units, and a cost per unit of $15.

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca XLSX, PDF, TXT sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    12 vizualizări4 pagini

    Ch5 - P.5-2

    Încărcat de

    Muhammad Taimur
    This document outlines a production costing schedule that tracks inventory, units transferred in and out, costs charged, and equivalent production for a department. It tracks opening inventory, costs from previous departments, costs added in the current period, and closing inventory to account for total costs. Key figures include total costs of $643,000 accounted for, equivalent production of 35,000 units, and a cost per unit of $15.

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca XLSX, PDF, TXT sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    din 4

    Quantity Schedule

    Opening Inventory
    Units transferred infrom proceeding dep.

    Uniits tranferred out


    Sitt in process
    Lost units

    Cost charged to Department

    Begning WIP

    Cost from previous department

    Adjusted cost from previous dep.

    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 adjusted from previous dep.
    Material
    Labor
    FOH
    Total Cost Accouted for

    Equivelent Production
    Units transferred out
    Less: Opening units (2/3 conversion)
    Units compeleted during the period
    Add: Opening WIP this period
    Add: Closing WIP this period
    10000
    40000
    50000

    35000
    10000
    5000
    50000

    Units Total cost Cost/Unit


    140500

    40000 140000 3.5

    35000 140000 4

    35000 70000 2.000


    32500 162500 5
    32500 130000 4
    643000 15.000

    140500
    0
    12500
    10000
    163000

    25000 375000.000
    375000.000

    10000 40000
    10000 20000.000
    10000 25000
    10000 20000
    105000.000
    643000

    Material Labor FOH


    35000 35000 35000
    10000 10000 10000
    25000 25000 25000
    0 2500 2500
    10000 5000 5000
    35000 32500 32500

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