On October 3, 2019, Fiery Corporation acquired your services to reconstruct their records and prepare the cost of

production report for the two departments for the month of September 2019. Following were the information you
have gathered during your investigation:

Stage of Stage of
Production Data Department A Completion Department B Completion
Unit in Process September 1, 2019 15,000 65% 12,000 30%
Started/Received 115,000 ?
Units in Process September 30, 2019 10,000 85% 27,000 75%

Unit Cost Data: Department A Department B

August September August September
Cost from Department A 27.685 ?
Materials 10.250 10.112 5.240 5.280
Labor 11.546 11.650 4.650 4.400
Overhead 6.114 6.230 2.785 2.950

Materials is applied as follows

Deparment A Department B
At the start 100% 50%
At the middle - 20%
At the end - 30%

Required: Prepare the cost of production report assuming the company uses FIFO/Average.
120,000
 Fiery Corporation Fiery Corporation
Department A Department B
Cost of Production Report Cost of Production Report
For the month of September 2019 For the month of September 2019

Actual Materials Labor and Overhead Actual Materials Labor and Overhead
Qty Schedule Quantity WD EUP WD EUP Qty Schedule Quantity WD EUP WD EUP
In Process Sep 1 15,000 100% 15,000 65% 9,750 In Process Sep 1 12,000 50% 6,000 30% 3,600
Started 115,000 Received 120,000
Total 130,000 Total 132,000

Completed Completed
In Process Sep 1 15,000 0% 0 35% 5,250 In Process Sep 1 12,000 50% 6,000 70% 8,400
Started 105,000 100% 105,000 100% 105,000 Received 93,000 100% 93,000 100% 93,000
In Process Sep 30 10,000 100% 10,000 85% 8,500 In Process Sep 30 27,000 70% 18,900 75% 20,250
Total 130,000 115000 118,750 Total 132,000 117,900 121,650
130,000 128,500 123,900 125,250
In Process Added In Process Added
Cost Charged to Department A Total Sep 1 This Month EUP Unit Cost Cost Charged to Department B Total Sep 1 This Month EUP Unit Cost
Materials 1316630 153750 1162880 115,000 10.112 Cost from Department A 3691185 332220 3358965 120,000 27.991375
Labor 1496011 112573.5 1383437.5 118,750 11.65 Cost added this department
Overhead 799424 59611.5 739812.5 118,750 6.23 Materials 653952 31440 622512 117,900 5.28
Total cost to be accounted for: 3612065 325935 3286130 27.992 Labor 552000 16740 535260 121,650 4.4
Overhead 368893.5 10026 358867.5 121,650 2.95
Cost accounted as follows: Total cost added this dept. 1574845.5 58206 1516639.5 12.63
Transferred to Department B Total cost to be accounted for: 5266030.5 390426 4875604.5 40.621375
In Process Sep 1
Cost Last Month 325935 Cost accounted as follows:
Cost to Complete Transferred to Finished Goods
Materials 0 In Process Sep 1
Labor 61162.5 Cost Last Month 390426
Overhead 32707.5 93870 419805 Cost to Complete
Started and completed 2939160 Materials 31680
Total 3358965 Labor 36960
In Process Sep 30 Overhead 24780 93420 483846
Materials 101120 Started and completed 3777787.88
Labor 99025 Total 4261633.88
Overhead 52955 253100 In Process Sep 30
Total cost as accounted for 3612065 Cost from Department A 755767.125
Materials 99792
Labor 89100
Overhead 59737.5 1004396.63
Total cost as accounted for 5266030.5