quantity schedule

unit started
units completed
units in process, end
units loss
total units

actual
%
60000
36000
9000
15000
60000

material
EUP
100%
100%
100%

36000
9000
15000
60000

labor and overhead

%
EUP
100%
33.33%
100%

36000
3000
15000
54000

cost added on the department (cost to be accounted for)

material
labor
overhead
total added
total cost to be accounted for

cost
180000
78000
15600
273600
273600

unit cost
3 180000/60000
1.4444 78000/54000
0.2889 15600/54000
4.7333
4.7333

cost as accounted for

C&T
in process, end
materials
labor
overhead
total cost as accounted

(36000 x 4.7333) + (15000 x 4.7333)

(9000 x 3)
(3000 x 1.444)
(3000 x 0.2889)
for

241398
27000
4333.2
866.7

32199.9
273597.9