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Chapter 7 Process Costing System

Summary of Answers
TM3 TM4 TM5
1. B 11. A 1. 0.6125 11.80000 , 56000 1.71666.67
2. A 12. C 2. 3675 12.95000 2.73333.33
3. B 13. A 3.356280 13.9600 3.71000
4. B 14. E 4. 5000 14.3.42 4.11 700 , 10 000
5. A 15. B 5.N/A 15.3.99 5. N/A
6. A 16. A 6.48600 16.N/A 6. N/A
7. E 17. C 7.203000 17.N/A 7. N/A
8. E 8.8.9 18.80 800, 85 600, 86 400 8.42500 , 45 500
9. C 9.45320 19.N/A 9. N/A
10.E 10.1500 20.N/A 10.N/A

Exercise 7-1
1.M 25000 3. 29.97 6.A 16.A 4.B
L 23400 4. 1 285 000 7.D 5.B
O 23400 5.1 075 175 8.A Problems 7-1 to 6.E
2. 4.07 9.C .Problem 7-4 7.D
3.93610 Exercise 7-6 10.A (table) 8.C
4. 4700 1.C 11.D 9.C
2..D 12.B TM1 10.D
Exercise 7-4 3.C 13.C 1.B 11.A
1. 35 000 4.C 14.B 2.B 12.A
2. 32 500 5.B 15.C 3.A 13.D

14.B 25.B 4.D 15.C 5.A


15.D 26.A 5.D 16.A 6.D
16.A 27.D 6.D 17.D 7.E
17.A 28.B 7.D 18.B 8.E
18.C 29.C 8.C 19.D 9.C
19.D 30.B 9.D 10.D
20.D 10.B TM3 11.A
21.A TM2 11.C 1.B 12.D
22.B 1.E 12.C 2,A 13.A
23.C 2.A 13.B 3.B 14.E
24.A 3.A 14.B 4.B 15.B
______________________________________________________________________________
COMPUTATIONS:

EXERCISE 7-1

EUP
1 Actual Units Materials Labor Overhead

WIP, beg 5000


Started 20000
Units t account 25000

Completed 23000 23000 23000 23000


WIP, beg 2000 2000 400 400
Units accounted 25000 25000 23400 23400

2 Total Materials Labor Overhead

WIP, beg 12000 6000 8000


Cost added 36000 16000 20200
Total cost 48000 22000 28200
divided by EUP 25000 23400 23400
Cost/EUP 4.07 1.92 0.94 1.21
93610
4
Materials 3840
direct labor 376
overhead 484
WIP, end 4700
Exercise 7-5

Cost of Production Report


Mantrade Manufacturing Company

Equivalent Units of Production


Units Materials CC
WIP, beginning 500
Started 4000
Total Units to Account 4500

WIP, beginning (500x2/3) 500


333
Units Started & Completed (4000-800) 3200 3200 3200
WIP, ending (800x75%) 800 800 600
Total Units as Accounted 4500 4000 4133

Assignment of Costs
Work in process, beginning cost P 8325
Materials (500x10x18) P 90000
Conversion 40000 130000
Total Costs 138325
Work in process, end.
Materials (800x10x18) 144000
Conversion (800x75%x80)= 3000/2 15000 159000
Total Costs as Accounted 297325

Work in Process (4000x10x18) 720000


Material Price Variance (20-18)x42000 84000
Material Quantity Variance (42000-40000)x18 36000
Raw Materials (42000x20) 840000

Work in Process (4133x.5x30) 61995


Labor Rate Variance (35-30)x2600 13000
Labor Efficiency Variance (2600-2066.5)x30 16005
Payroll (2600x35) P91000

Work in Process (4133x.5)x20 41330


Manufacturing Overhead 41330

Manufacturing Overhead 85000


Various Accounts 85000

Exercise 7-6 Multiple Choices


1. D
Unit costs:
Materials P1
Labor 2
Factory Overhead 3
Unit cost in ending inventory P6

2. A
Transferred Out 10,000
WIP, end 7,000
Total units to be accounted for 17,000

3. C Materials CC
Beginning Invty. -
Started 10,000
Total Units to account for 10000

Units Transferred 7,000 7,000 7,000


WIP, end 3,000 3,000 1,500
Total units accounted for 10,000 10,000 8,500

Costs 27,000 39,950


Divide by: 10,000 8,500
Total costs transferred to 2nd Department 7.4 2.70 4.70

4. C Materials CC
WIP, beg 40,000
Started 240,000
Units to account for 280,000

Transferred out 255,000 255,000 255,000


WIP, end 25,000 25,000 15,000
Units accounted for 280,000 280,000 270,000

5. B Materials
WIP, beg. 17,000
Started 82,000
Units Account to for 99,000
Transferred Out 85,000 85,000
WIP, end 14,000 14,000
Units accounted for 99,000 99,000

Cost
Beginning 12,800
Current 69,700
Total 82,500
Divide by: 99,000
Cost per EUP 0.833

6. D CC
WIP, beg. 15,000
Started 42,000
Units to account for 57,000

Transferred out 45,000 45,000


WIP, end 12,000 9,600
Units accounted for 57,000 54,600

7. D
Materials ( 0*100) 0
CC (4,000*40%*30) 4,800
Transferred In (4,000*5) 20,000
Costs assigned to WIP, end 24,800

8.C
WIP, beg. 7,000
Started 32,000
Units to account for 39,000
less: WIP, end 2,500
Transferred out 36,500

9. B &
10. A Materials CC
WIP, beg. 7,000
Started 32,000
Units Account to for 39,000
WIP,beg. 7,000 - 4,200
Transferred Out 29,500 29,500 29,500
WIP, end 2,500 2,500 625
Units accounted for 39,000 32,00 34,325

11. D &
12. B Materials CC
Transferred Out 36,500 36,500 36,500
WIP, end 2,500 2,500 625
Units accounted for 39,000 39,000 37,125

13. C & 14. B Mat. A Mat. B CC


WIP, beg. 700
Started 2,000
Units Account to for 2,700

WIP,beg. 700 - 490 280


Transferred Out 1,500 1,500 1,500 1,500
WIP, end 500 500 250 400
Units accounted for 2,700 2,000 2,240 2,180

15. C & 16. A Mat.A Mat. B CC


Beg. 14,270 5,950 5,640
Current 40,000 70,000 98,100
Divide by: EUP 2,000 2,240 2,180
Cost per EUP 96.25 20 31.25 45
transferred out (9600x38.96) 374016
Mat (1800x22.18) 39924
Labor (600x11.64) 6984
OH (9800x5.14) 50372

Problem1

EUP
Actual Units Materials Labor Overhead
WA FIFO WA FIFO WA FIFO
WIP, beg 3600
Started 7800
Units accounted for 11400

WIP, beg 3600 3000 2700 2400


S&C 6000 6000 6000 600
Completed 9600 9600 9600 9600
WIP, end 1800 360 360 600 600 200 200
Units as accounted 11400 9960 9360 10200 9300 9800 8600

Total Materials Labor Overhead


WA FIFO WA FIFO WA FIFO WA FIFO
WIP, beg 9200 4800 2000
Cost added 211760 211760 113900 113900 48400 48400
Total 220960 118700 50400
EUP 9960 9360 10200 9300 9800 8600
Cost/EUP 38.96 40.5 22.18 22.62 11.64 12.25 5.14 5.63
WIP, end 97280

cost of manufactured 374016


finished goods, beg( 400x22.18) 8872
cost of sales 382888

FIFO method:
WIP, beg 16000
Cost to be done:
Mat (3000x22.62) 67800
Labor( 2700x12.25) 33075
OH (2400x5.63) 13512
started andcompleted 243000
transferred out 373447

Mat 8143
Labor 7350
OH 1126
WIP, end 16619

cost of goods manufactured 373447


finished goods, end 40500
Cost of sales 413947

PROCESS 2
EUP
Actual Units Materials Labor Overhead
WA FIFO WA FIFO WA FIFO
WIP, beg 1200
Started 9600
Units accounted for 10800

WIP, beg 1200 800 960 900


S&C 7200 7200 7200 7200
Completed 8400 8400 8400 8400
WIP, end 2400 400 400 800 800 600 600
Units as accounted 10800 8800 8400 9200 8960 9000 8700

Total Materials Labor Overhead Transferred in


WA FIFO WA FIFO WA FIFO WA FIFO WA FIFO
WIP, beg 8000 16500 33000 47300
Cost added 59500 59500 154560 154560 302380 302380 374016 343447
Total 67500 171060 335380 421316
EUP 8800 8400 9200 8960 9000 8700 8800 8400
Cost/EUP 111.4 103.55 7.67 7.08 18.59 17.25 37.26 34.47 47.88 44.46
WA method:

transferred out (8400x111.4) 935760

Mat (400x7.67) 3068


Labor (800x18.59) 14872
OH (600x37.26) 22356
Transferred in (400x47.88) 19152
WIP, end 59448

cost of goods sold 935760


finished goods, beg( 1000x111.4) 111400
cost of sales 1047160

FIFO method:

WIP, beg 57500


transferred in, beg 47300
Cost to be done:
Mat (800x7.08) 5664
Labor (960x17.25) 16560
OH (980x34.76) 31284 53508
Started and completed cost 74556
transferred out 232864

WIP, end
Mat. (400x7.08) 2832
Labor (800x17.25) 13800
OH( 600x 34.76) 20856
37488

cost of goods manufactured 232864


finished goods, end (1000x 103.55) 103550
cost of sales 336414

Problem 7-4

1. Quantity of normal spoilage 4 500


2. EUP for Material X 44 200
3. EUP for Material Y 22 100
4. EUP for CC 66 300
5. Quantity of normal units spoiled 3090
6. Cost of goods manufactured 1 193 400
7. Cost of abnormal spoilage charged to 25 380
expense
8. Cost of units in process at end 2 521 800

Solution:
(1-5)
Materials CC
F&T: IP, beg 18 000 0 4500
Started & Completed 55 800 55 800 55 800
IP, end 6 000 6000 1500
Spoiled Units: normal 4500 3 090 3 090
Abnormal 1 410 1 410
As accounted 84 300 66 300 66 300

(6) 66 300 x P18= P1 193 400


(7) 1 410 x P 18= P 25 380
(8) 73 800 x 18= P 1 328 400
66 300 x 8= P 530 400
66 300 x 10= P 663 000
P 2 521 800

Test Material 1.
1. B Materials CC
Completed and Transferred 190,000 190,000
IP, end 30,000 24,000
EUP 220,000 214,000

Costs: Materials
IP, beg. 67,800
Current 579,000
Total 646,800
Divide by: EUP 220,000
Cost per EUP 2.94
Multiply: Units transferred 190,000
Costs associated with Units
transferred 558,600

2. B
Costs: CC
IP, beg. 29,300
Current 248,900
Total 278,200
Divide by: EUP 214,000
Cost per EUP 1.3
Multiply: Units in Ip, end 24,000
Costs associated with Units
transferred 31,200

3. A
Cost to account for 925,000
End
Less:DM (40,000*75%*3) 90,000
CC (40,000*60%*1.31) 31,440
Transferred out 803,560

Materials CC
EUP
(WA) 220,000 214,000
Less: Beg 27,000 24,000
EUP (FIFO) 193,000 190,000
Divide by: IP, beg 578,000 248,900
Cost per EUP(FIFO) 3 1.31

4. A CC
Beg. 2,000
Started 8,000
Units to Account for 10,000

Beg. 2,000 1,000


Transferred out 5,000 5,000
Normal Spoilage 500 500
End 2,500 2,000
EUP 10,000 8,500

Costs:
Started 72,250
Divide: EUP 8,500
Cost per EUP 8.5
Multiply: units completed 7,000
CC transferred to next department 59,500

5. B Cloth
WIP, beg. 500
Started 3,300
Units Account to for 3,800

WIP,beg. 500 100


Transferred Out 2,950 2,950
WIP, end 350 245
Units accounted for 3,800 3,295

6. E Materials CC
WIP, beg. 2,000
Started 23,000
Units to account for 25,000

Transferred out 20,000 20,000 20,000


WIP, end 5,000 - 2,000
Units accounted for 25,000 20,000 22,000

Transferred
7. E Materials CC In
Beg. - 5,450 17,050
Current 34,000 104,000 184,000
Total 34,000 109,450 201,050
Divide by: EUP 20,000 22,000 25,000
Cost per EUP 14.72 1.7 4.975 8.04

8. B
Beg 22500
Trans. In 34000
Materials 94000
CC 144000
Cost of Units 294500

9. C
Finished and transferred 40000
WIP-End 10000
total 50000

10. D
WIP, beg. 5,000
Started 24,250
Units Account to for 29,250

WIP,beg. 5,000 3,250


Transferred Out 21,750 21,750
WIP, end 2,500 2,000
Units accounted for 29,250 27,000

Cost per EUP:


DM
(144,000/27,000) 4.22
DL (150,000/
27,000) 5.56
OH
(40,000/27,000) 1.48

21,750*11.26 244,905
3,250*4.22 13,715
3,250*5.56 18,070
3,250*1.48 4,810
Total 281,500
16,000
Cost of goods transferred to Molding Dept. 297,500

11. D
2000*4.22 8,440
2000*5.56 11,120
2000*1.48 2,960
Cost of IP, end in Mixing
Dept. 22,520

12. C
40,000 - 8,000 32,000
43,000 - 11,000 32,000
13. D DM CC TI
WIP, beg. 50,000
Started 150,000
Units Account to for 200,000

WIP,beg. 50,000 50,000 5,000 -


Transferred Out 125,000 125,000 125,000 125,000
WIP, end 25,000 - 16,250 25,000
Units accounted for 200,000 175000 146,250 150,000

14. B DM CC TI
WIP, beg. 40
Started 80
Units to account for 120

Transferred out 90 90 90 90
WIP, end 30 0 15 30
Units accounted for 120 90 105 120

Cost per EUP:


TI (127,200/120) 1,060
DM (36000/90) 400
CC (67,725/105) 645

15. D
TI (30*1060) 31,800
DM (0*400) 0
CC (15*645) 9,675
TOTAL 41,475

16. A Materials CC
WIP, beg. -
Started 475,000
Units to account for 475,000

Transferred out 425,000 425,000 425,000


WIP, end 50,000 50,000 25,000
Units accounted for 475,000 475,000 450,000
DM
(895000/475000) 1.88
CC
(4225000/450000) 9.39
TOTAL 11.27

17. A
Materials (50000*1.88) 94,000
CC (25000*9.39) 234,750
TOTAL 328,750

18. C M CC TI
WIP, beg. 4,000
Started 16,000
Units to account for 20,000

Transferred out 18,000 18,000 18,000 18,000


WIP, end 2,000 2,000 600 2,000
Units accounted for 20,000 20,000 18,600 20,000

19. D
20. D
21. A

22. B
WIP, beg. 94,000 44,400
Started 164,000 272,800
TOTAL 258,000 317,200
Divide: EUP 60,000 52,000
Cost per EUP 4.3 6.1 10.4

Cost of F&T (WA):


50,000*10.4 520,000

23. C
Total costs accounted for
(94000+ 44400+ 164000+272800) 575,200
End 53,400
Costs of units transferred 521,800
24. A DM CC
Transferred Out 50,000 50,000
EUP 60,000 52,000
IP, end 10,000 2,000

DM (10000*4.3) 43,000
CC (2000*6.1) 12,200
Cost allocated to IP, end
(WA) 55,200

25. B
DM (10000*4.1) 41,000
CC (2000*6.2) 12,400
Cost allocated tp IP, end
(FIFO) 53,400

26. A
M (2,500*80%*20) 40,000
CC (2500*60%*18) 27,000
Cost of the 2500 units 67,000

27. D M CC
WIP, beg. 2,500
Started 15,000
Units Account to for 17,500

WIP,beg. 2,500 500 1,000


Transferred Out 14,500 14,500 14,500
WIP, end 500 125 125
Units accounted for 17,500 15125 15,625

Materials
(15125*10) 151,250

28. B
F&T (14500*22) 319,000
M (500*10) 5,000
CC (1000*12) 12,000
67,000
Total cost
transferred 403,000

29. C
DM-ingredients (7,200*100%*0.35) 2,520
DM- package (7200*0%*0.05) -
DL (7200*30%*0.07) 151.2
OH (7200*30%*.13) 280.8
IP, beg bal. 2,952

30. B
7,200
144,000
151,
200
-
147,960
IP, end 3,240

DM- Ing. (3,240*100%*.35) 1, 134


Dm- Package (3,240 * 0%*
.05) -
DL
(3,240*^0%*0.07) 136.08
OH (3,240*60%*.13) 252.72
1,522.80

Test Material 2.

1. E
A B
Beg-WIP 3500
Started 7500 7500
End-WIP 2500 1250
EUP 10000 12250

2. A EUP
WIP, beg. 20,000
Started 120,000
Units Account to for 140,000
WIP,beg. 20,000 -
Transferred Out 90,000 90,000
WIP, end 30,000 30,000
Units accounted for 140,000 120,000

Cost per EUP:


372000/ 120000 3.1

Material cost in IP, end:


(3.1*30,000) 93,000

3. A EUP
WIP, beg. 5,000
Started 24,250
Units Account to for 29,250

WIP,beg. 5,000 1,250


Transferred Out 21,750 21,750
WIP, end 2,500 2,000
Units accounted for 29,250 25,000

Cost per EUP:


Material (114000/25000) 4.36
CC
(150000/25000) 6
OH (40000/25000) 1.6
Total cost per EUP 12.16

4. D EUP
WIP, beg. 18,500
Started 84,400
Units to account for 102,900

Transferred out 90,100 90,100


WIP, end 12,800 12,800
Units accounted for 102,900 102,900

5. C
Completed & Transferred:
Beginning 13,875
Started 71,600
End 2,560
88,035

6. D DM CC
WIP, beg. 10,000
Started -
Units to account for 10,000

Transferred out 8,000 8,000 8,000


WIP, end 2,000 2,000 500
Units accounted for 10,000 10,000 8,500

Cost per EUP:


DM (33000/10000) 3.3
CC (17500/8500) 2

Cost of transferred out


(8000*5.3) 42,400
Cost of IP, end
DM(2000*3.3) 6,600
CC(500*2) 1,000
TOTAL 7,600

7. D
Transferred out 71,840 71,840 71,840
Completed & on hand 4,160 4,160 4,160
WIP, end 24,000 24,000 18,000
Units accounted for 100,000 100,000 94,000

8. C
EUP,WIP-beg 12000
Units,WIP-beg 20000
Ratio 60%

Total 100%
Converted 60%
WIP-Beg 40%

9. D
Started & completed
(50000- 20000) 30,000
10. B
Cost assigned to unit transferred out
started & completed (77000*2.50) 192,500
Added costs: DM (0*1) -
CC (13000*1.50) 19,500
Normal spoilage: DM (3,500*1) 3,500
CC
(3500*75%*1.50) 3,938
Beg. Costs: DM 15,000
CC 10,000
Total costs assigned to units transferred out 244,438

11. C
Abnormal Spoilage:
(5000*100%*1) 5,000
(5000*75%*1.50) 5,625
cost assigned to abnormal spoilage 10,625

12. C
Cost of IP, end
Material (14,500*1) 14,500
CC
(14500*70%*1.5) 15,225
Cost of IP, end 29,725

13. B
same solution as in no. 10

14. B
same solution as in no.11

15. C CC
WIP, beg. 2,000
Started 8,000
Units to account for 10,000

Transferred out 7,000 7,000


Normal spoilage 500 500
WIP, end 2,500 2,000
Units accounted for 10,000 9,500
Cost per EUP:
(85500/9500) 9

CC (7000*9) 63,000
Normal Spoilage (500*9) 4,500
CC transferred to next department 67,500

16. A DM CC
17. D WIP, beg. 30,000
Started 80,000
Units Account to for 110,000

WIP,beg. 30,000 - 3,150


Transferred Out 56,000 56,000 56,000
WIP, end 20,000 20,000 15,000
Normal spoilage (86000*3%) 2,580 2,580 2,580
Abnormal spoilage(110000- 108580) 1,420 1,420 1,420
Units accounted for 110,000 80,000 78, 150

160,000 120,000
80,000 78,000
Cost per eup 2 1.5355

18. B
Cost associated with normal spoilage:
DM
(2,580*100%*2) 5,160
CC (2,580*100%*1.5355) 3,962
TOTAL 9,122

19. D
Cost associated With abnormal spoilage
DM (1420*100%*2) 2,840
CC (1420*100%*1.5355) 2,180
TOTAL 5,020
Test Material 3 Multiply by 6.9
1048800
1. a. Transferred out 50000 b. Normal Spoilage 4800
WIP, end 8000 Multiply by 4.92
Spoiled units 2000 23616
EUP for DM 60000 c. Conversion cost 2880
Multiply by 1.98
b. Transferred out 50000 5702.4
WIP, end 8000
Spoiled units 3200 *Cost of goods manufactured
EUP for DM 55200
a. 1 048 800
2. WIP beg. 12000 b. 23 616
Added Materials 44000 c. 5 702.4
56000 1078 118.4
Divided by: 60000
Multiply by: 8000 6. Completed units (20000*4.92)
DM cost 7440 End. Inventory (10000*1.98)
Cost of WIP 118200
3. Total Cost per EUP 1.44
7. Cost assigned to Ending Inventory:
= 29 725 / Not given
Multiply by 52000 8. Cost assigned to Units Transferred out:
= 263 750 / Not given

9. Abnormal spoilage (5000*1)


WIP, ending (3750*1.5)
Cost of units transferred 74880 EUP for DM and CC 10625

10. Raw Materials 840


Conversion cost 315
4. a. Completed units 152000 Cost of production 1155
Ending inventory 20000 Divided by 2100
Normal Spoilage 14000 .55
EUP for DM 186000 Multiply by 100
Cost of spoilage to FO 55
b. Completed units 152000
Ending inventory 10000 11. a. WIP beg 16000
Normal Spoilage 8400 Completed 68000
EUP for CC 174000 WIP end 4000
EUP for DM 88000
5. a. Completed units 152000
b. WIP beg 16000
Completed 68000
Spoilage 4000 13. Cost assigned to units completed and
WIP end 8000 transferred: 1 661 760
EUP for CC 96000
14. Cost of spoilage charged to Factory
Overhead: Not given
12. Cost of WIP, beg:
15. Finished and Transferred out 307 500
Conversion Cost (16000*60%*5)= 48000 Normal Spoilage 2 500
IP, ending 45 000
Transferred in (16000* 9.75) =156000 Transferred in units 355000
Cost Added:
16. Transferred in units 355000
Transferred in (80000* 11.7) = 936000 Multiply by PD cost 12
Transferred in costs 4260000
Direct Materials (88000*3.1) = 272800
17. Transferred in cost 4260000
Conversion Cost (82400*5.4) = 444960 Add: (351000*14.5) 5089500
Total Cost to be accounted for 1 653760 Total cost charged to WIP 9349500

(Test Material 4)- Fill in the blanks


Solutions: Conversion costs 25600
Cost of goodsT-O 48600
1. Cost to account 14 700
Divided by 24 000
Cost per unit 0.6125 7. WIP beg. 15 000
Started and Completed 180000
2. WP, end 6000 WIP end 8000
Multiply by: 0.6125 EUP for CC 203000
Bal. of WIP, end 3675
8. CC units 1806700
3. Transferred in (3200*8.39) Divided by EUP 203000
WIP, beg. (20000*3.19) Cost per EUP 8.9
EUP (20000*1.20)
Total cost 356280 9. Incurred DM Costs 21000
Incurred CC Costs 24320
Cost of units F & T 45320
4. Current cost 8000
Beginning Inv. 3000 10. EUP for CC : 1 500
Units S and C 5000
11. a. Units Completed 50000
5. N/A WIP, ending 10000
6. Work in process 7000 EUP for DM 60000
Direct Materials 16000
b. Units Completed 50000 15. Cost incurred for DM:
WIP, ending 6000 ( 50 000 / 24 000 = 2.08)
EUP for CC 56000 Cost incurred for CC:
( 42875 / 22500 = 1.91)
12. Units Completed 50 000 Cost per unit 3.99
Multiply by: 1.9
Cost assigned to F&T 95000 16. N/A
17. N/A

18. WIP beg 3200


13. Transferred units out: 9600
Completed 72000
14. Cost incurred for DM:
WIP end 5600
( 40 000 / 24 000 = 1.67)
EUP for DM 80800
Cost incurred for CC:
( 39375 / 22500 = 1.75)
Cost per unit 3.42
WIP beg 9600 WIP beg 11200
Completed 72000 Completed 72000
WIP end 4000 WIP end 3200
EUP for DL 85600 EUP for DL 86400

( Test Material 5 )- Fill in the blanks


Solutions: Abnormal loss 1000
Transferred in 60000
1. WIP beg 4000 WIP ending 6000
Abnormal loss 1666.67 EUP for CC 71000
Transferred in 60000
WIP ending 6000 4. A. Units Completed 9000
EUP for CC 71666.67 WIP, ending 1700
Abnormal Spoilage 1000
2. WIP beg 4000 EUP for fruits 11700
Abnormal loss 3333.33 B. Units Completed 9000
Transferred in 60000 WIP, ending 0
WIP ending 6000 Abnormal Spoilage 1000
EUP for CC 73333.33 EUP for CC 10000
3. WIP beg 4000 5, 6, & 7. N/A