Department 2 of Your Co.

completes a process in 12 days wherein an average evaporation

loss of 10% of input occurred throughtout the process. Materials are added at the start of the proc
DuringSeptember 2019 the following production data are available.
Actual U Orig. units
BWIP, 6 days processed 19000 20000
Recived from D1 @ P12.00 30000
EWIP, 9 days processsed 11100 12000

Cost Data: T-in Mat CC

BWIP 240,000.00 57000 60800
Current period cost 360,000.00 81900 107280

FIFO
Quantity Schedule Input Actual Output T-in
BWIP, Finished and transferred 20,000.0 18,000
Received, Finished and transferr 18,000.0 16,200
EWIP 12,000.0 11,100
50,000.0 45,300.0 -

Cost Data: Total T-in

BWIP 357,800 240,000
Current period cost 549,180 360,000
Total Costs to account for 906,980 600,000

Cost per EUP

Total T-in
BWIP, Finished and transferred
Cost Last Month 357,800 240,000
Cost this month 28,800
Total 386,600 240,000
Received, Finished and transferred 316,440 216,000
Total costs transferred out @P2 20.56 703,040 456,000
EWIP 203,940 144,000
Total Costs accounted for 906,980 600,000
rage evaporation
ed at the start of the process.

Weighted Ave. Method:

M CC Actual T-in M
- 9,000 18,000 18,000 18,000
16,200 16,200 16,200 16,200 16,200
11,100 8,325 11,100 11,100 11,100
27,300.0 33,525.0 45,300.0 45,300.0 45,300.0

Mat CC
57,000 60,800 357,800 240,000 57,000
81,900 107,280 549,180 360,000 81,900
138,900 168,080 906,980 600,000 138,900

3.00 3.20 3.07

Mat CC

57,000 60,800
0 28800
57,000 89,600 366,337 240,000 55,192
48600 51840 329,703 216,000 49,673
105,600 141,440 696,040 456,000 104,865
33300 26640 210,940 144,000 34,035
138,900 168,080 906,980 600,000 138,900
CC
18,000
16,200
8,325.00
42,525.0

60,800
107,280
168,080

3.95

71,145
64,030
135,175 20.35
32,905
168,080
October Data: Units
BWIP, 60% Complete 4,600
Received from D1 @P12 12,000
EWIP, 40% 4,000
COST this department: T-IN DM
Cost this month 28,800
BWIP 46,000 9,200
FIFO- Materials are all added at the start of the process and increase the units by 20%. CC are applied evenly throug

Your Company
Cost of Production Report - Dept 2
For the month of October 2019

Quantity Schedule: Actual T-in

BWIP 4,600
Transferred in 12,000
Increase in units 2,400
Tota units to account for 19,000

BWIP, Finished & Trans. 4,600 0

Received, Finished & Transferred 10400 10400
EWIP 4000 4000
19,000 14,400

Cost Schedule Total T-in

BWIP 69,000 46,000
Current 232,800 144,000
Total cost to account for 301,800 190,000
CPU 16.34 10.00

Cost accounted for as follows:

BWIP, Finished &Transferred
Cost last month 69,000 46,000
Cost this month 7,977 -
Total 76,977 46,000
Received, Finished & Transferred 169,887 104,000
Total cost transferred out 246,864 150,000
EWIP 54,936 40,000
Total Cost Accounted for 301,800 190,000
 CC
60,000
13,800
nits by 20%. CC are applied evenly throughout the process

t2
9

M CC

0 1,840.0
10400 10400
4000 1600
14,400 13,840

M CC
9,200 13,800
28,800 60,000
38,000 73,800
2.00 4.34

9,200 13,800
7,977
9,200 21,777
20,800 45,087
30,000 66,864
8,000 6,936
38,000 73,800