cost accouunting hw
TRANSCRIPT
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7/29/2019 Cost Accouunting HW
1/8
KeepIn
Beginning Work in Process Inventory 1300
Units Started 4800
Units to Account for 6100
Units Finished and Transferred 5000
Ending work in process 1100Units Accounted for 6100
Cost in Beg. Inv 16,065.00
Current period cost 56,425.00
Total cost to account for 72,490.00
Cost per Unit 13.55
Started, Finished, and Transferred 67,748.07
Ending Work in process 4,741.93
Total Cost accounted for 72,490.00
KeepIn
Cost of Production Report
For the month ended March 31, 2010 (Weighted
Cost Assignment
Cost of Production Report
For the month ended March 31, 2010 (Weighted
Cost Data Total Cost
Production Data - Cutting Department Actual Units
Production Data - Coating Department Actual Units
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7/29/2019 Cost Accouunting HW
2/8
Beginning Work in Process Inventory 900.00
Units Started 5,000.00
Units to Account for 5,900.00
Units Finished and Transferred 4,500.00
Ending work in process 1,400.00Units Accounted for 5,900.00
Cost in Beginning Inventory 13,514.00
Current period cost 84,120.00
Total cost to account for 97,634.00
Cost per Unit 17.17
Started, Finished, and Transferred 77,283.91
Ending Work in process 20,350.09
Total Cost accounted for 97,634.00
Cost Assignment
Cost Data Total Cost
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7/29/2019 Cost Accouunting HW
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5000 5000
440 2205440 5220
8,345.00 7,720.00
35,200.00 21,225.00
43,545.00 28,945.00
8.00 5.55
40,022.98 27,725.10
3,522.02 1,219.90
43,545.00 28,945.00
Conversion
Average Method)
Equivalent Units of Production
Average Method)
Direct Materials Conversion
Direct Materials
Equivalent Units of Production
Direct Materials Conversion
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7/29/2019 Cost Accouunting HW
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4,500.00 4,500.00
0.00 560.004,500.00 5,060.00
11,840.00 0.00 1,674.00
67,870.00 4,950.00 11,300.00
79,710.00 4,950.00 12,974.00
13.51 1.10 2.56
60,795.76 4,950.00 11,538.14
18,914.24 0.00 1,435.86
79,710.00 4,950.00 12,974.00
ConversionTransferred In Direct Materials
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7/29/2019 Cost Accouunting HW
5/8
Beginning Work in Process Inventory 1,300.00
Units Started 4,800.00
Units to Account for 6,100.00
Beg. Work in Process ,completed 1,300.00 260.00
Units Started, completed 3,700.00 3,700.00Ending work in process 1,100.00 440.00
Units Accounted for 6,100.00 4,400.00
Cost in Beg. Inv 16,065.00 8,345.00
Current period cost 56,425.00 35,200.00
Total cost to account for 72,490.00 43,545.00
Cost per Unit 13.00 8.00
Beginning Work in Process Inventory, FT
Cost Last Month 16,065.00 8,345.00
Cost this Month 3,705.00 2,080.00
Total 19,770.00 10,425.00
48,100.00 29,600.00
Total Cost Transferred 67,870.00 40,025.00
Ending Work in process 4,620.00 3,520.00Total Cost accounted for 72,490.00 43,545.00
KeepIn
Cost of Production Report
For the month ended March 31, 2010 (First In, First Out)
Cost of Production Report
KeepIn
For the month ended March 31, 2010 (First In, First Out)
Cost Assignment
Direct MaterialsTotal CostCost Data
Production Data- Cutting Department Direct MaterialsActual Units
Equivalent Un
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7/29/2019 Cost Accouunting HW
6/8
Beginning Work in Process Inventory 900.00Units Started 5,000.00
Units to Account for 5,900.00
Beg. Work in Process ,completed 900.00 900.00
Units Started, completed 3,600.00 3,600.00
Ending work in process 1,400.00 0.00
Units Accounted for 5,900.00 4,500.00
Cost in Beg. Inv 13,514.00 11,840.00
Current period cost 84,120.00 67,870.00
Total cost to account for 97,634.00 79,710.00
Cost per Unit 17.17 13.57
Beginning Work in Process Inventory, FT
Cost Last Month 13,514.00 11,840.00
Cost this Month 1,890.00 0.00
Total 15,404.00 11,840.00
Started, Finished, and Transferred 61,826.40 48,866.40
Total Cost Transferred 77,230.40 60,706.40
Ending Work in process 20,403.60 19,003.60
Total Cost accounted for 97,634.00 79,710.00
Cost Assignment
Equivalent Un
Cost Data Total Cost Transferred In
Direct MaterialsProduction Data-Coating Department Actual Units
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7/29/2019 Cost Accouunting HW
7/8
325.00
3,700.00220.00
4,245.00
7,720.00
21,225.00
28,945.00
5.00
7,720.00
1,625.00
9,345.00
18,500.00
27,845.00
1,100.0028,945.00
Conversion
Conversion
its of Production
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7/29/2019 Cost Accouunting HW
8/8
360.00
3,600.00
560.00
4,520.00
0.00 1,674.00
4,950.00 11,300.00
4,950.00 12,974.00
1.10 2.50
0.00 1,674.00
990.00 900.00
990.00 2,574.00
3,960.00 9,000.00
4,950.00 11,574.00
0.00 1,400.00
4,950.00 12,974.00
its of Production
Direct Materials Conversion
Conversion