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  • Unit3 ProcessCosting Problems

    Загружено:

    sindhuja21
    81 просмотров6 страниц
    This document contains information about units reconciliation for three different production processes: Problem 3-2, Problem 3-10 Mixing, and Shaping. It provides beginning work in process, units started and completed during the month, ending work in process, total units, cost per equivalent unit, cost of completed and ending units, and total cost to be accounted for each process. The total costs to be accounted for are $1,246,080 for Problem 3-2, $966,000 for Problem 3-10 Mixing, and $121,727 for Shaping.

    Исходное описание:

    Jiambalvo - Managerial Accounting - Chapter3 - Problem Solutions

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    This document contains information about units reconciliation for three different production processes: Problem 3-2, Problem 3-10 Mixing, and Shaping. It provides beginning work in process, units started and completed during the month, ending work in process, total units, cost per equivalent unit, cost of completed and ending units, and total cost to be accounted for each process. The total costs to be accounted for are $1,246,080 for Problem 3-2, $966,000 for Problem 3-10 Mixing, and $121,727 for Shaping.

    Авторское право:

    Attribution Non-Commercial (BY-NC)
    Скачайте в формате XLSX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    81 просмотров6 страниц

    Unit3 ProcessCosting Problems

    Загружено:

    sindhuja21
    This document contains information about units reconciliation for three different production processes: Problem 3-2, Problem 3-10 Mixing, and Shaping. It provides beginning work in process, units started and completed during the month, ending work in process, total units, cost per equivalent unit, cost of completed and ending units, and total cost to be accounted for each process. The total costs to be accounted for are $1,246,080 for Problem 3-2, $966,000 for Problem 3-10 Mixing, and $121,727 for Shaping.

    Авторское право:

    Attribution Non-Commercial (BY-NC)
    Скачайте в формате XLSX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 6

    Problem 3-2 Units Reconciliation Beginning WIP Started during Mar Ending WIP Total Completed Units Total

    Units to account for 500 2700 600 2600 3200

    Cost Per Eq. Unit Cost Beginning WIP Started during Mar Total

    Material Labor Overhead 45000 11000 80000 269080 77800 497200 314080 88800 577200

    Units Units Completed Equivalent Units Ending WIP Total Units Cost Per Unit

    Material 2600 420 3020 104

    Labor

    OverHead 2600 2600 360 2960 30 360 2960 195

    Cost Reconciliation Cost of Completed Units (2600*329) Cost of Ending WIP Material Cost (420 Eq Units *104) Labor Cost (360 Eq Units * 30) OverHead Cost (360 Eq Units * 195) 855400 43680 10800 70200 124680 980080

    Total Cost to be accounted for

    Problem 3-10 MIXING Units Reconciliation Beginning WIP Started during Mar Ending WIP Total Completed Units Total Units to account for

    2000 40000 1000 41000 42000

    Cost Per Eq. Unit Cost Beginning WIP Started during Mar Total

    Material 2000 40840 42840

    Labor 800 28832 29632

    Overhead 960 23168 24128

    Units Units Completed Equivalent Units Ending WIP Total Units Cost Per Unit

    Material Labor OverHead 41000 41000 41000 1000 42000 1.02 600 41600 0.71 600 41600 0.58

    Cost Reconciliation Cost of Completed Units (41000*2.31) Cost of Ending WIP Material Cost (1000 Eq Units *1.02) Labor Cost (600 Eq Units * 0.71) OverHead Cost (600 Eq Units * 0.58) 94805 1020 427 348 1795 96600

    Total Cost to be accounted for

    SHAPING Units Reconciliation Beginning WIP Started during Mar Ending WIP Total Completed Units Total Units to account for

    3000 41000 500 43500 44000

    Cost Per Eq. Unit Cost Beginning WIP Started during Mar Total

    Labor 450 11800 12250

    Overhead

    Tranferred in 290 6360 8022.5 94805 8312.5 101165

    Units Units Completed

    Labor

    Overhead Tranferred in 43500 43500 43500

    Equivalent Units Ending WIP Total Units Cost Per Unit

    250 43750 0.28

    250 43750 0.19

    500 44000 2.30

    Cost Reconciliation Cost of Completed Units (43500*2.77) Cost of Ending WIP Labor Cost (250 Eq Units *0.28) Overhead Cost (250 Eq Units * 0.19) Transferred in Cost (500 Eq Units * 2.30) 120460.02 70 48 1149.60 1267.10 Total Cost to be accounted for 121727

    Total 136000 844080 980080

    Total

    329.00

    Total 3760 92840 96600

    Total

    2.31

    Total 7100 114627 121727

    Total

    2.77

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