Sanghaya Inc.

Cost of Production Report

For The Month of July 2015
Filtration Department
Materials
WD

Quantity Schedule
Units Started
Units completed and
transferred

Actual
8364.64
7528.18

100%

Units in process, end

836.464

100%

8364.64

EP

Conversion Cost
WD
EP

7528.
18
836.4
6
8364.
64

100%
60%

Cost charged to the department

Cost added in the dept
Materials

418,232.00

50.00

Labor

23,000.00

2.86

Overhead

25,904.12

3.23

Total added
Total cost to be accounted for
Cost accounted for as follows:

467,136.12

56.09

422,256.4
1

Completed and transferred

In process, end
Materials

41,823.20

Labor

1,437.50

Overhead

1,619.01

Total cost as accounted for

44,879.71
467,136.1
2

7528.
18
501.8
8
8030.
05

Distillation Department

Quantity Schedule
Units received
Units Completed and
trasferred

Actual
7528.18

Units in process, end

1505.64

Materials
WD

6022.54

100%

7528.18
Cost charged to department
Cost from preceding
department
Cost added in the
department

422,256.41

Materials

Conversion Cost
WD
EP

EP
6022.
54
1505.
64
7528.
18

100%
80%

56.09

Labor

18,398.16

2.55

Overhead

34,609.36

4.79

Total added

53,007.52

7.33

Total cost as accounted for

475,263.93

63.42

Cost accounted for as

follows
381,978.0
6

Completed and transferred

In process, end
Cost from preceding
Materials

84,451.28

Labor

3,066.36

6022.
54
1204.
51
7227.
05

Overhead

5,768.23

93,285.87
475,263.9
3

Total cost as accounted for

Packaging Department

Quantity Schedule
Units received

Actual
6022.54

Materials
WD

Units Completed

4215.78

100%

Units in process, end

1806.76

100%

6022.54
Cost charged to department
Cost from preceding
department
Cost added in the
department

EP

Conversion Cost
WD
EP

4215.
78
1806.
76
6022.
54

100%
90%

381,978.06

63.42

Materials

120,060.00

19.94

Labor

18,398.16

3.15

Overhead

16,796.10

2.88

Total added

155,254.26

25.96

Total cost as accounted for

537,232.32

89.38

Cost accounted for as

follows
Completed and transferred

4215.
78
1626.
09
5841.
86

376,824.5
6
In process, end
Cost from preceding
Materials

36,018.00

Labor

5,121.14

Overhead

4,675.20

45,814.34
422,638.9
0

Total cost as accounted for

Storage Department

Quantity Schedule
Units received
Units Completed
Units in process, end

Materials
WD

Actual
4215.78
4215.78

100%

Materials
Labor

EP
4215.
78

100%

4215.
78

4215.78
Cost charged to department
Cost from preceding
department
Cost added in the
department

Conversion Cost
WD
EP

376,824.56

89.38

4215.
78
0.00
4215.
78

5,520.00

1.31

Overhead

31,664.86

7.51

Total added

37,184.86

8.82

Total cost as accounted for

414,009.42

98.20

Cost accounted for as

follows
414,009.4
2

Completed and transferred

In process, end
Cost from preceding
Materials

Labor

Overhead

Total cost as accounted for

414,009.4
2