LOST UNITS - EUP

loss occurred when: start of the process during the process

current current
Flow of Production Physical Units % done EUP % done
WIP, beginning
Transferred in
To Account For
Completed and Transferred Out:
WIP beginning
Started & Completed
Normal Spoilage
Abnormal Spoilage
WIP, ending
Accounted for
Work done in current period

ANSWER KEY:
during the process 3/4 done end of process
current current
EUP % done EUP % done EUP
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Flow of Production
WIP, beginning
Transferred-in
To Account For
Completed and Transferred Out:
WIP beginning
Started & Completed
Normal Spoilage
Abnormal Spoilage
WIP, ending
Accounted for
Work done in current period

Cost Data
WIP, beginning
Current period costs
Total costs to account for
Divided by EUP
Cost per EUP

Cost Assigment
Good units Completed & T-out
Completed & Transferred Out
WIP beg
costs to complete beg WIP
Total WIP beg.
Started & Completed
Normal spoilage
Abnormal Spoilage
WIP Ending
Transferred In
Direct Materials
Conversion
Normal Spoilage
Total Costs accounted for