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  • Del Corro, Shaira L. Pinilakan MFG - Co. Cost of Production Report October 19E Dept.M Actual Eup-Dm Eup-Cc

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    Yhsia Zariel Oronan
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    The document is a cost of production report for Pinilakan Mfg. Co. for the month of October. It provides details on the quantities and costs for Department M and Department P. For Department M, 31,000 units were to be accounted for. 6,000 units were in process at the start, 20,000 units were finished and transferred, 3,000 units remained at the end of the month, and 2,000 units were normal losses. The total cost accounted for was P62,280. For Department P, 28,400 units were to be accounted for. 2,400 units were in process at the start, 20,000 units were finished and transferred, 2,

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    The document is a cost of production report for Pinilakan Mfg. Co. for the month of October. It provides details on the quantities and costs for Department M and Department P. For Department M, 31,000 units were to be accounted for. 6,000 units were in process at the start, 20,000 units were finished and transferred, 3,000 units remained at the end of the month, and 2,000 units were normal losses. The total cost accounted for was P62,280. For Department P, 28,400 units were to be accounted for. 2,400 units were in process at the start, 20,000 units were finished and transferred, 2,

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    5 views3 pages

    Del Corro, Shaira L. Pinilakan MFG - Co. Cost of Production Report October 19E Dept.M Actual Eup-Dm Eup-Cc

    Uploaded by

    Yhsia Zariel Oronan
    The document is a cost of production report for Pinilakan Mfg. Co. for the month of October. It provides details on the quantities and costs for Department M and Department P. For Department M, 31,000 units were to be accounted for. 6,000 units were in process at the start, 20,000 units were finished and transferred, 3,000 units remained at the end of the month, and 2,000 units were normal losses. The total cost accounted for was P62,280. For Department P, 28,400 units were to be accounted for. 2,400 units were in process at the start, 20,000 units were finished and transferred, 2,

    Copyright:

    © All Rights Reserved
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    of 3

    Del Corro, Shaira L.

    Pinilakan Mfg.Co.
    Cost of Production Report
    October 19E
    Dept.M
    Quantity
    Actual EUP-DM EUP-CC
    In process,Oct1 6,000
    Placed in process 25,000
    Units to be accounted for 31,000

    In process, Oct.1
    finished & transferred 6,000 - - 2/3 4,000
    Placed in process
    finished & transferred 20,000 100% 20,000 100% 20,000
    In process, Oct31 3,000 100% 3,000 1/8 375
    Normal Loss 2,000 100% 2,000 100% 2,000
    Units accounted for 31,000 25,000 26,375

    Costs
    Total cost Unit Cost
    In process, Oct1 P9,358
    Cost this month:
    Materials 35,250 ÷ 25,000= P1.41
    Conversion 17,672 ÷ 26,375= 0.67
    Cost to be accounted for P62,280 P2.08

    In process Oct1,
    finished & transferred
    Cost last month P9,358
    Cost this month 2,680 (4000x0.67)
    P12,038
    Placed in process,
    finished & transferred 41,600 (20000x2.08)
    Adjustment 3,617.39 (4160x20/33)
    P45,217.39
    In process, Oct31:
    Materials 4,230 (3000x1.41)
    Conversion 251.25 (375x0.67)
    Adjustment 542.61 (4160x3/23)
    P5,023.86
    Total cost accounted for P62,280
    Del Corro, Shaira L.

    Pinilakan Mfg. Co.


    Cost of Production Report
    October 19E
    Dept.P
    Quantity
    Actual EUP-DM EUP-CC
    In process, Oct1 2,400
    Received from preceding dept. 26,000
    Units to be accounted for 28,400

    In process,Oct1
    finished & transferred 2,400 100% 2,400 5/6 2,000
    Received from preceding dept. 20,000 100% 20,000 100% 20,000
    In process,Oct31 2,000 100% 2,000 3/4 1,500
    Normal Loss 3,000 - - - -
    Abnormal Loss 1,000 100% 1,000 1/2 500
    Units accounted for 28,400 25,400 24,000

    Costs
    Total Cost Unit Cost
    In process, Oct1 P6,309
    Received from preceding dept. 57,798 ÷ 26,000= P2.223
    Cost this month:
    Materials 17,780 ÷ 25,400= 0.70
    Conversion 20,640 ÷ 24,000= 0.86
    Cost to be accounted for P102,527 P3.78

    In process, Oct1,
    finished & transferred:
    Cost last month P6,309
    Cost this month 3,400
    P9,709

    Started this month 75,660 (20000x3.783)


    P85,369
    In process, Oct31:
    Cost from preceding dept. P4,446(2000x2.223)
    Cost from this dept:
    Materials 1,400
    Conversion 1,290
    Adjustment 4,446 (3000x2.223x2/3)
    P11,582

    Abnormal Loss:
    Cost from preceding dept. 2,223 (1000x2.223)
    Cost from this dept:
    Materials 700 (1000x0.70)
    Conversion 430
    Adjustment 2,223 (3000x2.223x1/3)
    P5,576
    Total cost accounted for P102,527

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