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Units Units Units transferred to finished goods still in process lost in process (Normal Spoilage XXXX X %) lost in process (Abnormal Spoilage XXXX - XXX) XXXXX XXXXX XXXXX XXXXX ------Total Cost $XXXXX -------$ XXXXX $ XXXXX -------$ XXXXX -------$ XXXXX =======
XXXXXX ======
Cost Charged to the Department: Cost from preceding department: Transferred in during the month (XXXXX units) Cost added by the department: Materials Labor and factory 0verhead Total cost added Total cost to be accounted for Cost Accounted for as Follows: Transferred to finished goods [(XXXX $XX) + (XXX* $XX)] Transferred to Factory Overhead (XXX** $XX) Work in process - ending inventory: Cost from preceding department (XXXX $X.XX) Labor and factory overhead (XXXX XX% $X) Total cost accounted for
XXXXX ====== Unit Cost $X.XX -----$ X.XX $ X.XX -----$ X.XX -----$ X.XX ===== $ XXXXX XXXXX