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  • Ceja Co May Production Cost Report

    Загружено:

    Joshua Sorensen
    31 просмотров1 страница
    The production cost report from Ceja Co for May shows that 10,000 equivalent units were started into production with total costs of $1,150,000. Of those, 8,000 units were transferred out at a total cost of $1,120,000, leaving 2,000 units of work in process at the end of May with a total cost of $205,000. All costs for the month totaled $1,325,000 and were fully reconciled.

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    Оригинальное название

    E3-6

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    The production cost report from Ceja Co for May shows that 10,000 equivalent units were started into production with total costs of $1,150,000. Of those, 8,000 units were transferred out at a total cost of $1,120,000, leaving 2,000 units of work in process at the end of May with a total cost of $205,000. All costs for the month totaled $1,325,000 and were fully reconciled.

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    Attribution Non-Commercial (BY-NC)
    Скачайте в формате XLSX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    31 просмотров1 страница

    Ceja Co May Production Cost Report

    Загружено:

    Joshua Sorensen
    The production cost report from Ceja Co for May shows that 10,000 equivalent units were started into production with total costs of $1,150,000. Of those, 8,000 units were transferred out at a total cost of $1,120,000, leaving 2,000 units of work in process at the end of May with a total cost of $205,000. All costs for the month totaled $1,325,000 and were fully reconciled.

    Авторское право:

    Attribution Non-Commercial (BY-NC)
    Скачайте в формате XLSX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 1

    Ceja Co

    Blending
    Production Cost Report
    May

    Equivalent Units
    Physical Conversion
    Quantities Units Materials Cost

    Units to be Accounted For


    Work in Process, May 0
    Started into Production 10,000
    Total Units 10,000

    Units Accounted For


    Transferred Out 8,000 8,000 8,000
    Work in Process, May 31 2,000 2,000 500
    Total Units 10,000 10,000 8,500

    Conversion
    Costs Materials Cost Total

    Units Costs
    Beginning WIP 100000 75000 175000
    Cost in May $800,000 $350,000 $1,150,000
    Equivalent Units 10,000 8,500
    Unit Cost $90.00 $50.00 $140.00

    Cost to be Accounted For


    Work in Process, May 1 175000
    Started into Production 1,150,000
    Total Cost $1,325,000

    Cost Reconciliation Schedule

    Cost Accounted For


    Transferred Out $1,120,000
    Work in Process
    Direct Materials $180,000
    Conversion Costs 25,000 205,000
    Total Cost $1,325,000

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