TUGASAN KUMPULAN

TUGASAN 4

DDW2243 PENGURUSAN PERAKAUNAN

BAB 4: PROCESS COSTING

EXERCISE 4-2(Weight-Average Method)

Clonex Labs Inc.

Material Conversion
Units transferred to the next department 190 000 190 000

Ending Work In Process:

Material: 15 000 x 80% complete 12 000

Conversion: 15 000 x 40% complete 6 000

Equivalent units of production 202 000 196 000

EXERCISE 4-3 Weight-Average Method)

Superior Micro Product

Material Labor Overhead
$18 000 $51 500 $27 500
Cost of beginning W.I.P
$238 900 $80 300 $401 500
Cost added during the period
$256 900 $85 800 $492 000
Total cost

35 000 33 000 33 000

Equivalent units of
$7.34 $2.6 $14.90
production
Cost per equivalent units

EXERCISE 4-4(Weight-Average Method)

 Prep Department
Material Conversion Total
300 100
Equivalent beginning W.I.P
$31.56 $9.32
Cost per equivalent units
$9468 $932 $10 400
Cost of ending work in process

1 300 1 300
Units transfer to the next
$31.56 $9.32
department
$41 028 $12 116 $53 144
Cost per equivalent units
Cost of units transfer out

EXERCISE 4-5(Fifo method)

Melt And Mold Department

Material Conversion
To complete beginning work in process:
100
Material: 400 x (100% x 75%)
300
Conversion: 400 x (100% x 25%)
42 100 42 100
Units started and complete during the
period 400
Ending work in process: 150
Material: 500 x 80% complete $42 600 $42 550
Conversion: 500 x 30% complete
Equivalent units of production

EXERCISE 4-6(FIFO method)

 Superior Micro Product
Material Labor Overhead
$193 320 $62 000 $310 000
Cost added during may
$27 000 $25 000 $25 000
Equivalent units Production
$7.16 $2.48 $12.40
Cost per equivalent units

EXERCISES 4-7(FIFO Method) - Pembetulan

Mixing Department
 Material Conversion Total
Ending WIP inventory:
800 200
Equivalent units of production
$4.40 $1.30
Cost per equivalent unit
$3 520 $260 $3 780
Cost of ending WIP inventory
Units transfer out:
$2 700 $380 $3 080
Cost of beginning WIP inventory
Cost to complete the units in
beginning WIP:
400 700
Equivalent units of production
$4.40 $1.30
required to complete the units in
beginning inventory
$1 760 $910 $2 670
Cost per equivalent per units
Cost to complete the unit in
7 000 7 000
beginning inventory
$4.40 $1.30
Cost of units started and
$30 800 $9 100
complete this period:
$39 900
Units started and complete this
$45 650
period
Cost per equivalent per units
Cost of units started and
complete this period
Total cost of units transferred
out