Equivalent Units

Transferred out
Ending Inventory (Materials 100%; Labor
80%; FOH 60%)

Cost added during the current period:

Cost from the preceding department
Materials
Labor
Factory Overhead
Total cost charged to department
Cost accounted for :
Transferred to Finished Goods
WIP, ending inventory
Cost from preceding department
Materials
Labor
Factory Overhead

From preceding
department
20,000

Materials
20,000

Labor
20,000

5,000

5,000

4,000

25,000

25,000

24,000

Cost

EU
40,000
15,000
9,600
16,330
80,930

cost/unit
25,000
25,000
24,000
23,000

EU

1.6
0.6
0.4
0.71
3.31
cost/unit

25,000

25,000

3.31

5,000
5,000
5,000
5,000

5,000
5,000
4,000
3,000

1.6
0.6
0.4
0.71

Factory Overhead
20,000
3,000
23,000

82,750
8,000
3,000
1,600
2,130
97,480