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25. (a) Transferred to next department (a) 4,000 3,000 (d) 2,400 (f) 2,100 -
Transferred to finished goods - - - - (h) 1,600
Equivalent units of production: Ending work in process 6,000 (c) 1,000 600 300 500
Materials: Units accounted for 10,000 4,000 3,000 2,400 2,100
Units completed 9,000
Units in process, end 1,000 PROBLEM 10-2
EUP 10,000
3
Dept. A Dept. B Dept. C
Materials: Cost accounted for:
Transferred out (100%) 15,000 12,000 9,000 Transferred out P25,740 = 11,000 x P2.34
Ending work in process 10,000 Work in process, end:
EUP 25,000 12,000 9,000 Cost transferred in 2,480 = 2,000 x 1.24
Cost added:
Conversion cost: CC 756 = 900 x 0.84
Transferred out 15,000 12,000 9,000 Total cost accounted for P28,976
Ending work in process 7,500 1,500 900
EUP 22,500 13,500 9,900 Problem 10-5
1. Equivalent Units of Production Dept. 1 Dept. 2
Materials:
Problem 10-3 Units transferred out (100 %) 60,000 55,000
Ending units in process 15,000 -0-
Materials: EUP 75,000 55,000
Units transferred out: (50,000 – 10,000) 40,000
Units in process, end: Conversion cost:
10,000 x 25% = 2,500 x 20% 500 Units transferred out 60,000 55,000
10,000 x 30% = 3,000 x 50% 1,500 Ending units in process 9,000 4,000
10,000 x 25% = 2,500 x 80% 2,000 EUP 69,000 59,000
10,000 x 20% = 2,000 x 100% 2,000 6,000
EUP 46,000 2. Department 1
Cost of Production Report
Conversion cost: Month of January, 2010
Units transferred out 40,000
Units in process, end: Quantity Schedule Units
2,500 x 35% 875 Units started in process 75,000
3,000 x 55% 1,650
2,500 x 80% 2,000 Units transferred out 60,000
2,000 x 95% 1,900 6,425 Units in process, end 15,000
EUP 46,425 Total accounted for 75,000
Cost Schedule Total Cost EUP Unit Cost Transferred out P653,125 = 55,000 x P11.875
Cost transferred in P16,120 ÷ 13,000 = P1.24 Units in process, end:
Cost added in this dept. Transferred in 38,750 = 5,000 x 7.75
Materials 2,860 ÷ 11,000 = 0.26 Cost added: CC 16,500 = 4,000 x 4.125
CC 9,996 ÷ 11,900 = 0.84 Total accounted for P708,375
Total cost to account for P28,976 P2.34 Problem 10-6
4
Transferred in cost P71,300 ÷ 115,000 = P0.62
(1) Equivalent Units of Production Dept. 1 Dept. 2 Dept. 3 Cost added this department: CC 24,087 ÷ 114,700 = 0.21
Materials: Total cost to account for P95,387 P0.83
Units transferred out 125,000 115,000 112,000
Units in process, end 25,000 - 0 - - 0 - Transferred out to finished goods P92,960 = 112,000 x P0.83
EUP 150,000 115,000 112,000 Ending work in process:
Transferred in cost 1,860 = 3,000 x 0.62
Conversion Costs Cost added this dept.: CC 567 = 2,700 x 0.21
Units transferred out 125,000 115,000 112,000 Total accounted for P95,387
Units in process, end 10,000 1,000 2,700
EUP 135,000 116,000 114,700 Problem 10-7