Kala-Wang

Department 3
Cost of Production Report
For the month of April 2014

Materials Labor and Overhead

Quantity Schedule WD EUP WD
In Process Apr 1 12,000.00 70% 8,400.00 75%
Received 58,000.00
Total 70,000.00
Completed
In Process Apr 1 12,000.00 30% 3,600.00 25%
Received 44,200.00 100% 44,200.00 100%
In Process Apr 30 13,000.00 100% 13,000.00 90%
Normal Loss 800.00 0% - 0%
Total 70,000.00 60,800.00

Cost charged Department 3

Total In Process 4/1 April EUP
Cost from Department 2 1,671,714.00 286,500.00 1,385,214.00 58,000.000
Added this department
Materials 163,894.00 19,698.00 144,196.00 60,800.00
Labor 332,347.00 43,578.00 288,769.00 58,900.00
Overhead 498,520.50 65,367.00 433,153.50 58,900.00
Total 994,761.50 128,643.00 866,118.50
Adjustment for loss units
Total cost to be accounted for 2,666,475.50 415,143.00 2,251,332.50

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process 4/1
Cost last month 415,143.00
Cost to Complete
Materials 8,537.92
Labor 14,708.10
Overhead 22,062.15 45,308.17
Received and Completed
Total
In Process 4/30
Cost from Department 2 310,479.00
Materials 30,831.38
Labor 57,361.58
Overhead 86,042.38
Adjustment for loss units 4,342.36
Total Cost as Accounted for
Labor and Overhead
EUP
9,000.00

3,000.00
44,200.00
11,700.00
-
58,900.00

69,200.00
Unit Cost 0
23.883000

2.371645
4.902699
7.354049
14.628393
0.334028
38.845421

460,451.17
1,716,967.63
2,177,418.79

489,056.71
2,666,475.50