KeepIn

Cost of Production Report

For the month ended March 31, 2010 (Weighted Average Method)

Production Data - Cutting Department

Actual Units

Beginning Work in Process Inventory

Units Started
Units to Account for

1300
4800
6100

Units Finished and Transferred

Ending work in process
Units Accounted for

5000
1100
6100

Cost Data
Cost in Beg. Inv
Current period cost
Total cost to account for

Total Cost
16,065.00
56,425.00
72,490.00

Cost per Unit

13.55

Cost Assignment
Started, Finished, and Transferred
Ending Work in process
Total Cost accounted for

67,748.07
4,741.93
72,490.00

KeepIn
Cost of Production Report
For the month ended March 31, 2010 (Weighted Average Method)

Production Data - Coating Department

Actual Units

Beginning Work in Process Inventory

Units Started
Units to Account for

900.00
5,000.00
5,900.00

Units Finished and Transferred

Ending work in process
Units Accounted for

4,500.00
1,400.00
5,900.00

Cost Data
Cost in Beginning Inventory
Current period cost
Total cost to account for
Cost per Unit
Cost Assignment
Started, Finished, and Transferred
Ending Work in process
Total Cost accounted for

Total Cost
13,514.00
84,120.00
97,634.00
17.17

77,283.91
20,350.09
97,634.00

n Report
(Weighted Average Method)
Equivalent Units of Production
Direct Materials

Conversion

5000
440
5440

Direct Materials

5000
220
5220

Conversion

8,345.00
35,200.00
43,545.00

7,720.00
21,225.00
28,945.00

8.00

5.55

40,022.98
3,522.02
43,545.00

27,725.10
1,219.90
28,945.00

n Report
(Weighted Average Method)
Equivalent Units of Production
Direct Materials

Conversion

4,500.00
0.00
4,500.00
Transferred In

4,500.00
560.00
5,060.00
Direct Materials

Conversion

11,840.00
67,870.00
79,710.00

0.00
4,950.00
4,950.00

1,674.00
11,300.00
12,974.00

13.51

1.10

2.56

60,795.76
18,914.24
79,710.00

4,950.00
0.00
4,950.00

11,538.14
1,435.86
12,974.00

KeepIn
Cost of Production Report
For the month ended March 31, 2010 (First In, First Out)

Equivalent Units of Productio

Production Data- Cutting Department

Actual Units

Beginning Work in Process Inventory

Units Started
Units to Account for

1,300.00
4,800.00
6,100.00

Beg. Work in Process ,completed

Units Started, completed
Ending work in process
Units Accounted for

1,300.00
3,700.00
1,100.00
6,100.00

Cost Data
Cost in Beg. Inv
Current period cost
Total cost to account for
Cost per Unit
Cost Assignment
Beginning Work in Process Inventory, FT
Cost Last Month
Cost this Month
Total
Total Cost Transferred
Ending Work in process
Total Cost accounted for

Total Cost

Direct Materials

260.00
3,700.00
440.00
4,400.00
Direct Materials

16,065.00
56,425.00
72,490.00

8,345.00
35,200.00
43,545.00

13.00

8.00

16,065.00
3,705.00
19,770.00
48,100.00
67,870.00
4,620.00
72,490.00

8,345.00
2,080.00
10,425.00
29,600.00
40,025.00
3,520.00
43,545.00

KeepIn
Cost of Production Report
For the month ended March 31, 2010 (First In, First Out)

Equivalent Units of Productio

Production Data-Coating Department

Actual Units

Beginning Work in Process Inventory

Units Started
Units to Account for

900.00
5,000.00
5,900.00

Beg. Work in Process ,completed

Units Started, completed
Ending work in process
Units Accounted for

900.00
3,600.00
1,400.00
5,900.00

Cost Data
Cost in Beg. Inv
Current period cost
Total cost to account for
Cost per Unit
Cost Assignment
Beginning Work in Process Inventory, FT
Cost Last Month
Cost this Month
Total
Started, Finished, and Transferred
Total Cost Transferred
Ending Work in process
Total Cost accounted for

Total Cost

Direct Materials

900.00
3,600.00
0.00
4,500.00
Transferred In

13,514.00
84,120.00
97,634.00

11,840.00
67,870.00
79,710.00

17.17

13.57

13,514.00
1,890.00
15,404.00
61,826.40
77,230.40
20,403.60
97,634.00

11,840.00
0.00
11,840.00
48,866.40
60,706.40
19,003.60
79,710.00

t Out)

uivalent Units of Production

t Out)

Conversion

325.00
3,700.00
220.00
4,245.00
Conversion
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
1,100.00
28,945.00

uivalent Units of Production

Conversion

360.00
3,600.00
560.00
4,520.00
Direct Materials

Conversion

0.00
4,950.00
4,950.00

1,674.00
11,300.00
12,974.00

1.10

2.50

0.00
990.00
990.00
3,960.00
4,950.00
0.00
4,950.00

1,674.00
900.00
2,574.00
9,000.00
11,574.00
1,400.00
12,974.00