Actual Materials Conversion Costs

Quantity WD EUP WD
In Process Beginning 3,000.00 100% 80%
Started 3) 45,000.00
Total 48,000.00
Completed
In Process Beginning 3,000.00 0% - 20%
Started 37,000.00 100% 37,000.00 100%
In Process End 4,000.00 50% 2,000.00 20%
Normal 1) 2,050.00 100% 2,050.00 70%
Abnormal 2) 1,950.00 100% 1,950.00 70%
Total 48,000.00 43,000.00
4)
Total IP Beg Current EUP
Transferred-In 1,320,000.00 82,200.00 1,237,800.00 45,000.00
Added this deparment
Materials 103,500.00 6,660.00 96,840.00 43,000.00
Conversion Costs 248,520.00 11,930.00 236,590.00 41,200.00
Total 352,020.00 18,590.00 333,430.00
Adjustment for lost units
1,672,020.00 100,790.00 1,571,230.00

Cost of completed
In Process Beginning
Cost Last Month 100,790.00
Cost to complete 3,445.49
Started and Completed
Total

Cost of In Process End

Transferred-In
Materials
Conversion Costs
Total

Cost charged to Factory Overhead

Transferred-In
Materials
Conversion Costs
Total

Cost of Normal Loss

Transferred-In
Materials
Conversion Costs
Total
Conversion Costs
EUP

600.00
37,000.00
800.00
1,435.00
1,365.00
41,200.00
5)
Unit Cost
27.5066667

2.2520930
5.7424757
7.9945688
1.8715111
37.3727465
6)

104,235.49
1,382,791.62
1,487,027.11

110,026.67
4,504.19
4,593.98
119,124.83

53,638.00
4,391.58
7,838.48
65,868.06

56,388.67
4,616.79
8,240.45
69,245.91