80

Cost Management
Table 4.2

3
4
$

Units to assount for

WW, 1 April
Units started Into pro.

10,000
70,000

6
7
8

Total units to account for

WACO

Equivalentunits

Degree of completion
(percent)
filaienal,

Flow of units

Manion during April

, 0 Coating

!
Physical units
(metres)

9
10

Straightening and Cutting Department F11

Conversion

Matenats

Conversion
Labour

I Overhead

100

80

10400

880

8.0(0

10,000
40,000

100
100

100
100

10,000
40.000

10,000
40,000

10,000
40.000

10,000
20.000
i01

45
100

50
50

4,500
20.000
74,500
(10,000
64,500

5,000

5,000

10,000
65,000
(8,000)
57,000

10,000
65,000
(8,000)

Units accounted for

Units completed and
transferred out
CompIeted beginning W1P

Units completed during

11
12
13
14
15

April
Spoilage from unib started
WIP, 30 April
Total units accounted for
Less: Beginning Wit'
Current period equivalent
units

16

Flow of costa

17

Costs to account for

18

WIP, 1 April

19

Materials

Total costs

57,000

Conversim 01.0

(Rs)

(lts)

Labour

Overhead

40.000

Cost incurred during April

75,750
569.130

8.500
66,000

232,750

20

Total cost

645,000

310,000

75,000

260,000

21

Cost per equivalent unit

4.1860

1.1666

a E19/E15

-1,19/515

707,4111

57,499

198750

18.M8

5,831

70.417

11,667

40,833

310,000

75,000

280,000

10,000

8,070

8,000

9.4359

270.000
4

(E214411401)
22

Coot assigned'

23

Unite completed

24

Spoilage

45,089

25

WIP, 30 Aped

136,221

26
V

Total cost assigned

Cest of units completed:

28

Fatulvalpt units oita .gleted

4.63.690
(from 835)

40E03
a Cl9iG15

a EllxE21
4

U,. 721

NEtEuE21

Rs 645010
10,007

27,250

100

80

-RI 81 121 aC11uG71

a El2xE21 wE12aE21