DM Used Beg DM Inv + DM Purchases - End CMperSM TCM / Total # of Units
DM Inv BEP Units Ratio of Prod x BEPu RM Used Beg RM + Purchases - End RM SM Ratio Prod#1 Sales / Total Sales Man Costs added to WIP DM Used+DL+OH BEP Sales FC / W.Ave CM Ratio MOH (IM, IL, dep of plant, facility, *Sales > SM Ratio > (VC) = CM (then get machinery, equip(not office), supplies, plant CMR) util, rent of factbuild, rent of prodequip) W.Ave CM Ratio CMR x Ratio (add all) *Gen, admin, selling exp not OH COGM Beg WIP Inv + TMC - End WIP Inv Job Costing (DM+DL+(DLH x Normal Rate of COGS Beg FG Inv + COGM - End FG Inv DLH) = Total Cost) or (DM+DL+MOH+Beg TC of Prod DM + DL + Var OH + Fixed OH WIP = Total Cost) MC DM Used + DML + MOH *Check if C or Sold Prime Costs DM Used + DL Material Inv Purchased RM - Used RM Conver Costs DML + MOH Used RM Total DM WIP Inv not completed CVP Analysis (SP-VC=CM-FC=OI) FG Inv completed but not sold BEP Sales Total FC/CMR or BEPu x SPu Under-/Overapplied OH Applied - Actual BEP Units Total FC/CMu Actual OH VC + FC CMR CM/Sales Applied OH Total DLH x Normal Rate Units Attain TP (FC + TP)/CMu Total Applied OH Total OH from table Sales Attain TP (FC + TP)/CMR MOH Rate MOH / DL TP = % of Sales [FC + (%)(SPu)(x)]/CMu MOH Rate x DL MoS Sales Actual Sales - BEPsales Predeter OH Rate (use any job started in DOL CM/OI or CM/Profit bef Tax that month) MOH / DL Cost %Change in OI DOL x % Change in Sales Total WIP Inv DM + DL + MOH COGM jobs not completed are not included