Astro Inc.

- Department Y
Cost of Production Report
For the month ended February 28, 2019

Quantity Schedule: Units

Work-in-process, Feb. 1 6,000
Received from Department X 35,000
Total units to be accounted 41,000

Accounted for as follows: Units Work done EUP

Finished and transferred to storeroom
Work-in-process, Feb. 1 6,000 3/4 4,500
Received from Department X 27,000 100% 27,000
Work-in-process, Feb. 28 8,000 1/4 2,000
Total units as accounted 41,000 33,500

Cost Analysis: Amount Unit cost

Materials 20,770.00 0.62
Direct Labor 8,375.00 0.25
Factory Overhead 16,750.00 0.50
Total factory costs 45,895.00 1.37
Add: Costs from Department X 105,000.00 3.00
Add: Work-in-process, Feb. 1 19,710.00 -
Total costs to be accounted 170,605.00 4.37

Accounted for as follows:

Finished and transferred to storeroom
Work-in-process, Feb. 1
Cost last month 19,710.00
Cost this month (4,500 x P1.37) 6,165.00 25,875.00
Received from Department X (27,000 x P4.37) 117,990.00
Total cost transferred to storeroom 143,865.00
Work-in-process, Feb. 28
Cost prior department (8,000 x P3) 24,000.00
Cost this department (2,000 x P1.37) 2,740.00 26,740.00
Total cost as accounted 170,605.00