Flow of production

Units Equivalent Units

Materials Conversion
Beginning Inventory 10000
Started during the period 100000
To account for 110000

Completed and Transferred Out 80000 80000 80000

Ending Inventory 30000 30000 9900
Units accounted for (Equivalent units) 110000 110000 89900

Ending Inventory complete 1 0.33

Cost per equivalent unit

Beginning Inventory Costs 22000 4500
Costs added 198000 158400
Total costs to date 220000 162900
Equivalent units 110000 89900
Cost per equivalent unit 2 1.812013348

Assignment of costs
Completed and transferred out 160000 144961.0679
Ending Inventory 60000 17938.93215

49400
60000 0.8233333
 actual applaid

1 30000 29000
2 23000 15000
3 24000 24000
4 19000 20000
5 18 20
6
7
8
 Beginning
s Started
Inventory
20,000
during the 75,000
Total
monthunits to 95,000 95,000
account
and for
70,000 70,000
Transferred
Ending work
25,000 25000
In Process
Total Units
Work in for 95,000 95,000
accounted
process 100%
completion
Material units Conversion units
and
70,000 70,000
transferred
Ending work
25,000 6,250
in process
Total units
95,000 76,250
accounted for

Costs to
account for Material Conversion
Beginning
work in 3,500 16,000
process
Transferred in 0 0
Incurred
during the 25,000 45,000
Total
periodcost to
Total account for
28,500 61,000
Equivalent
26500 Cost per
units
95,000 76,250
356400 equivalent 0.3 0.8
382900 unit
Transferred 21,000 56,000
End work in
out cost
process
End work in 7,500
materials
process 5,000
End work in
conversion
Total process
Cost to total
304961.06785 account for
77938.932147
382900
buggeted spending idil

32000 2000 3000

22000 1000 7000
24000 -6000
18000 1000 2000
3
 95,000
70,000
6250
76,250
25%

Total
140,000
31,250
171,250

Total
19,500
0
70,000
89,500
171,250
1.1

77,000

12,500
89,500
Flow of production
Physical Units Equivalent Units
Transferred In Materials
Beginning Inventory 1
Started during the period 1
To account for 2

Completed and Transferred Out 1

Ending Inventory 1
Units accounted for (Equivalent
units) 2

%Beginning Inventory complete 100% 100%

%Ending Inventory complete 100% 100%

Work done this period

Completing beginning inventory 0 0
Started and Completed 0 0
Ending inventory 1 1
Total 1 1

Cost per equivalent unit

Beginning Inventory Costs - -
Costs added - -

Equivalent units 1.00 1.00

Cost per equivalent unit - -

Assignment of costs
Completed and transferred out
Beginning Inventory - -
Cost to complete - -
Started and completed - -
- -

Ending Inventory - -
alent Units
Conversion

100%
100%

0
0
1
1

Total
- -
- -
-
1.00
-

Total

- -
- -
- -
- -

- -
-