FIFO SOUMA COST OF PRODUCTION REPORT

MATERIALS CONVERSION
ACTUAL WD EUP WD
IP, BEG 10000 0.4 4000 0.2
STARTED 90000
TOTAL 100000 4000
COMPLETE AND TRANSFERRED
IP, BEG 10000 0.6 6000 0.8
S & COMPLETED 60000 1 60000 1
IP, END 30000 0.4 12000 0.6
TOTAL 100000 78000

COST ADDED TO THIS DEPARTMENT TOTAL COST COST LAST PERIOD CURRENT COST EUP
MATERIALS 2100000 100000 2000000 78000
CONVERSION 8500000 500000 8000000 86000
TOTAL COST TO BE ACCOUNTED FOR 10600000 600000 10000000

COST ACCOUNTED AS FOLLOWS

COMPLETED AND TRANSFERRED
IP, BEG
COST LAST PERIOD 600000
COST TO COMPLETE
153846.153846154
744186.046511628 898032.2004 1498032.2
S AND COMPLETED 7119856.88729875 8617889.1
IP, END
MATERIALS 307692.3
CONVERSION 1674418.605 1982110.9
TOTAL COST ACCOUNTED FOR 10600000.0
CONVERSION
EUP
2000

2000

8000
60000
18000
86000

UNIT COST
25.6410256
93.0232558
118.664281
AVERAGE SOUMA COST OF PRODUCTION REPORT
MATERIALS CONVERSION
ACTUAL WD EUP WD
COMPLETE AND TRANSFERRED
S & COMPLETED 70000 1 70000 1
IP, END 30000 0.4 12000 0.6
TOTAL 100000 82000

COST ADDED TO THIS DEPARTMENT COST LAST PERIOD CURRENT COST TOTAL COST EUP
MATERIALS 100000 2000000 2100000 82000
CONVERSION 500000 8000000 8500000 88000
TOTAL COST TO BE ACCOUNTED FOR 600000 10000000 10600000

COST ACCOUNTED AS FOLLOWS

COMPLETED AND TRANSFERRED
S AND COMPLETED 8554046.563193
IP, END
MATERIALS 307317.1
CONVERSION 1738636.36363636 2045953.4
TOTAL COST ACCOUNTED FOR 10600000.0
CONVERSION
EUP

70000
18000
88000

UNIT COST
25.6097561
96.5909091
122.200665
FIFO SOUMA COST OF PRODUCTION REPORT
MATERIALS CONVERSION
ACTUAL WD EUP WD
IP, BEG 30000 0.75 22500 0.4
STARTED 60000
TOTAL 90000 22500
COMPLETE AND TRANSFERRED
IP, BEG 30000 0.25 7500 0.6
S & COMPLETED 40000 1 40000 1
IP, END 20000 0.75 15000 0.1
TOTAL 90000 62500

COST ADDED TO THIS DEPARTMENT TOTAL COST COST LAST PERIOD CURRENT COST EUP
MATERIALS 1200000 200000 1,000,000.00 62500
CONVERSION 7800000 800000 7,000,000.00 60000
TOTAL COST TO BE ACCOUNTED FOR 9000000 1000000 8,000,000.00

COST ACCOUNTED AS FOLLOWS

COMPLETED AND TRANSFERRED
IP, BEG
COST LAST PERIOD 1000000
COST TO COMPLETE
120000
2100000 2220000 3220000.0
S AND COMPLETED 5306666.66666667 8526666.7
IP, END
MATERIALS 240000.0
CONVERSION 233333.3333 473333.3
TOTAL COST ACCOUNTED FOR 9000000.0
CONVERSION
EUP
12000

12000

18000
40000
2000
60000

UNIT COST
16
116.666667
132.666667
AVERAGE SOUMA COST OF PRODUCTION REPORT
MATERIALS CONVERSION
ACTUAL WD EUP WD
COMPLETE AND TRANSFERRED
S & COMPLETED 70000 1 70000 1
IP, END 20000 0.75 15000 0.1
TOTAL 90000 85000

COST ADDED TO THIS DEPARTMENT COST LAST PERIOD CURRENT COST TOTAL COST EUP
MATERIALS 200000 1000000 1200000 85000
CONVERSION 800000 7000000 7800000 72000
TOTAL COST TO BE ACCOUNTED FOR 1000000 8000000 9000000

COST ACCOUNTED AS FOLLOWS

COMPLETED AND TRANSFERRED
S AND COMPLETED 8571568.627451
IP, END
MATERIALS 211764.7
CONVERSION 216666.666666667 428431.4
TOTAL COST ACCOUNTED FOR 9000000.0
CONVERSION
EUP

70000
2000
72000

UNIT COST
14.1176471
108.333333
122.45098