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Cost Accounting Chapter 9 PDF
Cost Accounting Chapter 9 PDF
Problem 3 -
Case 1 Materials Conversion
Started 5,000 WD EP WD EP
3. In process, end
Materials ( 750 x 6.40) 4,800
L & OH ( 600 x 12) 7,200
12,000
Problem 5 - ABM Company
Department 1 Department 2
Materials Conversion Materials Conversion
Actual EP EP Actual EP EP
Started/received 60,000 40,000
Note - Equivalent production and unit costs the same as lost – Normal
discovered at the end. The difference is only on the allocation of the cost.