316 View Company soled 280,00 wit ‘noe sth compe no comerson at Freres ans ato wie conentan os amounted P1420, ‘Tare woe no epig etaes. ‘24 Teulon acon cos ME ses yom ces tem. Products ‘company proces pais inh, a ge mah a ‘ttnng es depres Ming Mi ‘aps ng fain mode mab fre Mixing Departmen 2 ad ts ‘oe ‘Unie inpoces end (3% cml) alae et a to ot inte rcs, Nate A i adhe begining MAST Micon wien ee Ste compced. Convenience ‘Seized unenty hau be ing pres 25h equnalen rt fr Meal A rae ‘eso © 130000 i CHAA Pre esa eeeeceeueseeeeaeeetigeeacacaeasneanuaEEESEEEE in + AVERAGE AND FIFO COSTING LEARNING OBJECTIVES Up the compen a i capt soul be bes Dinu effet prog mt in pre vers + Dicuss the dite teen he need weap mal So mes wd ‘ie acrat fr teguig worn pce ren 4+ Dist howto del wth pe en prea conte, 4 Ds sma anes wefan na pce oe The examples inte pve caer ae wien teining men In proene lmvatoiss” This sun tall petty eat sl te fee mh Of 3 ‘in ori rcaaon pce trae aly cantina ste as ‘il rete sil et pose ol le pra The anfng werk pest Tnvanty ef previous pena al bcs hep pom wk rent Seay ‘The exten Begin wor in rcs ives ates «poe proses ring bcs fe loving ues tom be coer 1. Should «dncton be made bees coplaed nit bo bepaing work it {ove inven ae coped te Bom ce pr? 2. ‘Should unt compte dng the carer period ead at 108 coisa pect eins fe age compe of booing wer Poco imeciay 5, "Sh te eo fh epg wot a pces inectery be add cos sith tae bee aed rato it he cere pticd are tos ‘et deine epee? ‘he awe to hove guint wil depend on he math chen to acca oe sing wor in protein - wed verge coxingw ein fou! (FiO) cing. Unde ie weighed wege meted we sian tne betwen ‘Shp wt rm mpg mek proces opted un ow th Cet (ovat. eas comple wns wee sane nd opaed eing he pred Ue ato send, asf te befming rt lm poceseentay ae ep separ fo ets ef ec pi38 Cost Accounting ‘METHODS OF COSTING UNDER PROCESS COSTING 1, HIEO_mathed - under his ret, are sen esd fw of manic {pratense sch conse it se soi a ied ose en eh cs opel a os aw lipce w te soe waned ut harass Te The work inprocensUeping the departent wil equ spae mp rusia dtc, The unts sare, cape aed wafer! mil have om computation Fert quel psn 2. AYERAGE meshed - under tie mebot, thee it ao assumed ow of SSktochng open. Rvolves the meting of the deproent ot, by ‘Cement he il rk im poses svete he css eure ‘Screen md secisngavereemate erage wt ity viding he a ‘Stent of cosy te eel yrosucton tse pone of ws he ‘Situ wort pow ences a he os paced to prion ding the pea Sharan The competion of te aqua yadutn, te sage of compton of set i yrzestepinn igne andthe tl wis competed aa ontred during te prod conta hae 1084 comet, DIFEERENCES BETWEEN FIFO AND AVERAGE A. Computation of equivalent production: T'PIFO. = work cow ln sont on the ei in roses beg i carded The ark dane meet mk te ork proces 10% 8 SSE ecthe cnet moh 100% = work Joe ast th) 2. AVERAGE «wrk done nt ont on te unis in procea beeing ‘Ried wed nc comers ibe sompatsiono he ale precio. vA Chapter 1 Ave 1d FIFO Costing 9 B. Compton tai cue 1. v1 * Sammut - ‘Buhl ots cure work doce 2. AVERAGE = Tea Damas G. Computation of ot SERRE oth at a tt nerd nt andthe eso ending in FIFO. We ot fds nd ale van of fw Bree ‘4. Thecows Messe ey nt ping eid Toe care ed ons conte bp et, hich eae he Sealer ssw capi nen ven aes are ed arene SoS see ten tea Using FIP. the cto pal i eg ey ute ecu ‘iy men tow Better? te He co eee hing wig mes ec of yd rl eu eal ie ‘tered uae wigin rang ae “ Unig weld avrg son of od ain ivy gel Sin ‘a oding vente be wed emg STEPS FOR ASSIGNNGPROCISS COSTS TO UNITS 1 Sammars fw fy i 2, Compete quale na pron. "Ug FIFO, Sau lng i een if work don to: 1 Cope ine ee. i. Suan compte. Work on alice en320 ‘Cost Accounting sng wig verge, i nas ig eqn wnt of wo dest ESSIEN Caos cast no te oe nee Rinne seo are vin pe 3. Summa to be mcd et To cna nas me tng nck in proc 4. Compson ore uo connmanonon enya spe wean fa ea = = 7900 aera his depres 100% te eng ero Nala abo O De | SD RE 1) Avergemetbod Act ‘aetemaect fade ee rx 100 8.000 Unie iment ‘ooo too ‘ison 0H 5.40 Poy Farry in “tte ote tat ue eeage med, ewok de an the work rt Teg utc ctnaed inte coin of he opel ston ) mo mdiet ——acnl WO PMD ‘Pascoe thetee ‘m9 wom 3000 Bete ema tah one 14080 1h 00 neon ‘rion ‘oe ogo HOS ue ase Fir nl was wed thoi proces, gli ig the oath cate TRATES zh Month th vit wer sess 10 compete omen Chapter 11 ter LL Average and FIFO Costing 3a LLUSTRATIVE PRomLasea ‘The flowing imac : Toe flaring jamin es oe cyan of LMN Compa fe mth ns roe Aug (comp trea arenes oman ee Crepe etre ea 3 me) ont cain Ietrsent Matin arent ae ic beeen de ne SOLUTION - Averett cata courany foeeseah nl Ane 2018 Nuers Late cit um See act wo GND Ee uoinpooasing oe ata ian a ste compa FBS mm aso 100% 520 Ciepeenl go Se ‘st sad a seek am a Costes pecan emt InpoensAnpat P3500 ‘rare ane moh Paes Con aed te permet SS pecan Aug! "Maia 900 orf ow Sine ‘Adding eon ‘Mare ra900 90 ior oad sm us “Tox con ide ds Tas is Tot cogs teasea (Cost Accounting ‘ogc fas lens ‘Compt eater Pau Ingroces Ang 3 ‘Got om ping poet Paso Overhead 4196 11295 “Toucan oso or Bale Compatations = not ‘Com fom peediagdperment = 3500-81009 1030 Mera = saa tom - 900 000 Labo oven = sme! se = 100 S50 Journal entries — Weighted Average 1 Workin prcear- Depron? ‘1000 Sent a mets pen pone wa 1ST httnid = 1 mms int as a sa Srna Lscounay con (oo A Tio paca ots os EAE Semen | Ceara iss man es see . fo Bed cm. 7200 100% 7.200 100% 7,200 ade, 7a) Ua Ti Tap poy i ia Lente alo de ae epnet Taal cans wbencre ‘Average and FIFO Costing 33 » nse com F nase "dd #247136 1.10 xo ia asso mMe ugg tours ‘oo nae-900 ‘eo nge-i0s0Cost Accounting ms Journal entries - FLFO rk in rose ~ Deport? 1.0 “Footer Dope! . 2.Warkin Proves Deporte 2 19130 9g "Macias i Pell aces Overhead 00 2. td Gade 2689 oan rk Pres -Pyermen B uuusmarn soa? se en an ne tet Sy et te mee Sor mice cepts par ememee oeg Fe eri cd ne a ot dol leis competed td iain Sire a feet shinee Ping ramet Dstt einige be a Sates om e000 ning ventory soe Tae tage of pion Te see toe desing anc cy awe ‘reser ‘ sew redone os ° oo orci P sq 90.000 ena eco 193800 Reger: ieae costo rotion Api 2019 ig 1 Fro mets Chapter 11 Average and FIFO: 7 tenon RENTER coh amt itie p a H SAE cmd arm ome ‘100% 60,000 100% 69,000 void fey i ae oe a ne m0 anon cermin =: oe eee mmo ie is =8 ms > oe, = raga mas comin at ‘ce a =e ae commis = a. esne ‘Cost Accounting Fishing Deparment : sow Ee A er Pe as a sox wot roe 2040 gom 900 100% 4,000 aa Re Voie ‘ohn a it smth Cost from precoding department bm agen a es 38 ae nie nepadtan et Tete k a a cea evcived comple flo P 64eso0 7 mn det 108,000 Serna ‘ie rm CComptaios- Voi cos. Nes sug = 80 ‘a0 Comenicnsics 000 = 300 a0 Compl & unset = (42.00 x 150) +0,000% 1050) Hao boon om ats ne 2. rot eh en et ’ foieaimc se 1. netsh Lire Sead . gvmacaoaice berm con, ‘Ss pees ™ Un sed nia Se Untied (Unt pee 0 ian Coaiinesdpeet Laer ved haa “ot et it 50000 ‘Taaleosstwtesconmd tr ER 37 ao00 sasaw. 6000 uso DeCot hot _ Cte rented 906 ws + aoe | coppatae-tinne ‘Completed & transfered Co om cng, ago = 59790 coned — an ih Pee) a mae ve aes ral an as barton Finishing Departneat Mawwas Labor 04 : mae = ass aoe MD 7 aeanssce, Sour ein rege taser wo 68,000. 100% coum, 1, Mook in res -Noctnig Des s29000 cat wi a oe rcligee chee ge ue ae ae iat ne iow ia 2 Se Matec ‘3a000 shoe oe ee Rotten ee 3 retr-raigi sa SE aes sn rn eoueetens ne Matinee Potting De ass ang ee a Compe & aire = (00 10415 (2.000% 104165) titer ind 23645 2 For the machining dpe, cat of probation oper wing FIFO and Toul cotaid pie 25 Be sre tc tee vo begining veto The Talcowttracemmete Ena) Adal Sie polean fo Seat teen's eee Pe ‘ecing nent wy etal ver FPO ogd area ses hace a ‘ep Post Se Slim rea emmnnne ntet corm t ‘mee en 203 ng wend rege of tepy tay te Srctposcd cose ‘Con epee depen > 107550 ‘Ti nots rn, San veges ne ates Nee hss ‘et pro ane itor neat ium manse cost Accounting The weigher cot of producing. tr thet St epeing Tce ISS Ieee pet ey we EO Ma ea Te ‘Sec (hc hve fren nos a ere SSeS ein vg wi oo a ing AE Sana sau apres ‘A. EIR METHOD ‘Fiat Deparment ‘cua Stee Uneereees os tae te Src Coats proces. ee CEES ecco ‘Com om peeing de asa Sead epee snooo 158 (le overhead ae ‘cot aed 2008 ‘Asmar for ot nts ~ rastccsutae sco ‘Seapine Lvmtened cas, bok "Coast month FPS ap ‘Cott mort antes 2044s Received & commited seu Ingress | oe cen prceing Senate uum Serle 21 [ara everheat int ‘Tout ona secu fr (Chapter 11. Average na FPO, Compataons- Una a Co on nag gama = 600 ‘aa Marie emp = ssi aber Romi gon = sovseae Sinn tome sd Fr hen tnt of ot SSENRer iy by te ened ated. ned oe ot oe See Sng. md ag pring ein ee Co eine tery feo ents: To pros ed wal SSE inte con of tein dws tend Under he average mode ca, ping wil sre ine cin of oP Set wT oer ae nh cot of et SoS Sh we acme Sin ng roe et eet of pom, can ile stay te comet alyaA Cost Accounting 1B, AVERAGE METHOD. enveR coMPanY conor Proce ap extn ed ASE 209 aah Manis aber jou DE DE Gets pocrstag. 31000 neers ‘a0 Un compet em comma 100m soo UE teee ew eae Tom 18a TO TRAD Ua ow 00 a me ia ‘et ae npc P 1so00 © enee0 tien ses cat atin depen cmantae ‘ona Pd tar ane 30 ast ig ete Tota nt ite Tass thes ae ea ts “Se ‘aoe reulamsnbewcandte — EEG Finaiezas P aisK P 10300 Ta384 Cost Accounting mmumorrase ‘nda whether he lowing samen ee fe yin inh a ‘pace povided capa “forte oF fs 1 ag 0 ti, ile ig a “+ ghateans rt cea ters a ieee =a eno a Sot ta rar pd 8 oe Sera 2. Ung a Mo nee wins ot sed SS ein Sey te oe | Savieyucesenpentat ""* a reona e pmey Wr ey > SEES ett wa ne i econo SRtcigire, 4 Cafeteria ite Sveti Teaser Sr tay a pre 5. Segoe aur ee to Mow etcel ons SS ee yecacans ar 6, Tovtng rere ei tt ete Sareea ee micas 1. Ding ine si Wot i eas herr Sirctp ct sted el ea erat aot 2 Ragete of ohn FE et we mnt Satatmereen tees me ____9. Wits ao tepaning WIP iver, th FIFO and weightcavege SIS So ins =a 10, se ele We AF md wien SOT Se De — Aust of cin ©, The amet ef tana 23. Amiga re ws gin forte tee rt ey eg Sine ee fe onccen secon ccs eee Wat oy arnt en pm cing tn? 1 Later at sdf nor pet i tse ‘eed fh ep mtn om a Cot fh atin of rn slp ts mbguy tS cmetedeg end poe “ Seiya at ee! fo hd Son ct snes ote 4. Ending wet pont vi pn tw be ed in eng pe336 Cost Accounting ‘Sponge from « manufcorng yess wa diced ia a inpecicn of 5 AUN pects Ina pecstcson em, cc 8 In ul iso ticcom te pnd uns paced se plat a ‘Atma Nae ». We Me a Ye Xe 6, Inte compotion of mantra cos yr went ei he wig, sige etd of proces coving cose Came oat et sing mince eNO Came cont plan oto pong workin oss enn, 6. Coren con eo bp wrk net 71. When sine te fio mi of tess coving, he al equa (npr fs gen pedi sole Be maer fs| tn wok in pes at the eights the percent of wah sree tee ps he nob of nie sed dr th es mane si eval in werk i recs eo Se peiod nse rear wr ees tere tee bt wok in process the begin fhe pele umber fui ured Suing the ped, pus ete ans raining mh roves Ue end ef th pid ins te pve of work ery Sapte toms Sur int roses dhting pro pl he aube fw proces a She egioing the prs 4. Transfert ot daring the psd, pas the mane of unis remaining 6 Shon proces atthe dhe pl ines he cat of Wr ce colt ete 1a devloig trader ue afr we rt coing stn, hich fhe wing cl nent ncn ‘etal iy oven ‘sie ee ‘Any fe hve cube a, 10, Which ote og tenets oe? The weadavenge mod of ene coving ic smutty ‘pl Be HO med of pee cing 5 keeper none plain ns Metin eninge weno Ste arate a ene cee cli tm ego MD ere oer an anton a. toaby b. tony © tant ely 4. ast caly Mike8 11, wie oft oboning nents we FALSE fhe nic we opening oe ‘Cont Accounting Pea ene eign erage od of poms cing maa to pve, Woes Sm ‘oan san asin oo SEtppestoe 1 canner be wih med wil ste ee atc tren wiser wt FO mae of "er cepa am © Monty Mana oi fe ites eer en i pa 12, Wich of te flowing ae nad ete tn cox ied ein ma, ‘Drees uner be FPO med of ees oi? ‘intone b Ye « Ye “. Yee ye Xe Ne we 13. Wich ofthe towing tems FALSE? The ta ep ne oon oting pectic ep ate caleition fhe taco TT. Fer con cool, fe FIFO metd of prc coming i beter tan eigen Te wien tof ces caning wl ava ui a mood. ices cpl oesere ae a FIFO METHOD. a toy i. tly tad 2 itm ‘Chapter 11 Average and FIFO Con ng copay ue rrp ‘winder 8 idee or teense — rasan = ~ dc = det «(anos a 1 erin ws sent oe ni vs 2 pore Sine = Sim 2. aaulte 2 {tae = oor = en = eer eS : , = ‘Stoded ae Chapter 13. Standard co as The pene cae ae itr Mb ae varie try 2 aetgesnmen iene we FSET Aes on he a ed we he sd ca Toe pal cna aren ata een Fer atedin oft Leda Fey cpu 111 OVERHEAD VanuaNces AONE-PACTOR METHOD sc @ Owntes” Applied FO = ‘SH xFO rate scl ety rent = SENtemarom teal acy oe one =Cost Accounting a4 COMBINED MANUFACTURING OVERHEAD (VARIABLE AND FIXED) VARIANCE ANALYSTS fe tua overhead variance may be ‘iy come trie tfc aed Fourvartance metbod Ac THOLVARIANCE METHOD ” ® am, Acta Feeory Badge sowed ot PO rate Standard Hears ‘Ovechat 1 Contrtabe nae Verne ‘Aa trina Te aetna bows aedeveexd mee Varbio(d Hows Vater) axl Frey comaale Varun 2. Vetume Capac or Profucton Variance Budget sane tae es eae Sst x SO | Vohame vance i EEE The fink vince i cle canoe rice eens Ie beloved tat he tage of sper ba seme sol Oe i cobled spending tod eff) ‘arto Tie volume variance sone led devomtetor arte becuse St Terence he et of potion aa ty lel erent fo hat toed eho ‘Sonar to alae fed ec) veh’ splat ra The are oma shorn on the nx pape ‘Chapter 13 Standard Coning EEE EEE EE asCost Accounting 416 (C. FOUR-VARIANCE METHOD . [AVARIABLE OVERHEAD VARIANCE ° o ° pia rine fue nae Rooms, TM cal val cto onerend ie Act heres abe oveed ale Vest eng sane 2 Aca Dor yr one {SS Snare verbo fe Venable efecy vee EER EEE “The pute ens vriahe overhead fine aria Fa sigh tse on sic able ores ppd tbe bu wa in ram thew te cass of tho itor plying arable overhead Sst br SN ince il eb case of aie ovind enya ‘.FIXED OVERIEAD VARIANCE 5 o o » ‘Aca Pa Badge Fad at sits Fad ate ermal Capac ‘ud apeoing variance ‘Volume vartane mina 2) ‘diniaw Gh {___sorauyncp ovenuirap vantance _] ‘Chapter 13. Standard Cost Formate a7 Le Act ad 1s Dade! doen Fike pening arance mate 2 iat oa te seaeiccertaneetore EER EE: Ponca of aan vance ‘rer poco hl owen main ens Storage ois Decree man tm cannes Une pity olefin veces a are cans na Yea one ‘cal ous we ee Su our lon mo Dione mmo = ‘Te deren Bours i eye ibe re te rome Devetitonytereginne dente any See ow inter thew wie ped tse svt I he reqs Init svete tint ee race nares maid ty the dove ieJost Accounts 18 a ing ALLUSTRATIVE PROULEM | Lat month hein enna ot Sasa Com P"Proacegs000) pase miro ce i Stet © ea la ass Seer ca ached 9089 1a 20 rupted Aa. Xcel guy pd seat vane a tad uated $0000 2) Direc nus xin pe Maria gn are P20 Chapter 3. Sundard Costing 2, Labor vere 2 Lira varaee ‘Atal eee ew tnd er Diterses a X Acta rat as Lar etaey race “Actin {opr Sa ene a Biomass memes Se Xuan praae anton ee 2 Pastry overead arias ‘Av Tremaine mead "Geeta reas ‘Atl coy eat Prom Poe ' sno00 Venti» 1035) _Ss900 sosemy Connie ttre 2. Veta vr poctnc eters P10sa0 ‘nS Fey ovate somos te33), 3000 Vohat ins = are en B. Threasance meted Var (0005.00 Spedng armen emao 2 Varah Eeceny vain uptaicunsoe a CetPptigarussensen none \iPasketicary team soe BN paced cana br Tat sis cncen aetelte Faun Varane mt PINE Snag Varnce ‘eae ace 2 Sarate mney Vane | — PEN RarTvoameenons wary 258 [onan * Aaa Rerneneat P7500 SORTS nematarrestcnes 508 nets rine se Fal faded a sal pas » too EPS Matron com sra —_Lebane NSkee sara ean JOURNAL ENTRIES 1. Sma ety (200.000 0) ‘200000 Niet ce Vonace an ‘tons Pei 20082) 00 2 Werke. 2) tomo Mena ecm Varuce ome Mactan aren ooo (Chapter 13 Standard Accounting es nt a — f ooeoeaes * Sve os tera 6000, 5 Fas Ona ne Tay Sete omal Fastay Ov Api ‘actay Oven! ral Vian Fay Ont Vane Vrs asen Oneal Con Aste of careers One fcte Acca ean snc PUL (ieintonieet US Taine a wether 1 comme nt ol tant ae (140)ail ‘Cost Accounting Tretictor * ty caine] once | Soe Plonov | Paau | @3a00F ' | | Tua! vendre (P4008 ate veisve Praca f etcony fVlome Seine | Sentng | Sone ano | e000 F (rs F Chapter 13. Sta indard Costing faa TRUEEALSEOUESTIONS 0 Inde whee te fon ng rns wea ey ering nt Hah sce povied aga “Tre ger ibe ee _—!. Te mati tein sila os et deem ie une on 0 tal 2 Agta pi useing 2}. Standard coig en sds to fen seit ce hogs in ase epee ad prone mts ati ee ld dg ca be ppd or men fa ne at gsc be pr 5. Time and asa ten wt ten othe deepen star cone, 6 Avian ithe Seth naa ve proanc 7. When vba i apli n h b o aet bor hows, be icy tonnes savory fe vie Cetin ey ‘Searle ware 8 Tener pr vac ona dese en pe ta ete pce prt of im sae ines Be dd ‘ai oes 9, Whi wee diet i re csr compete oes Le tana lows, aor ae is 0, The sum fatwa nd ae icy varie gu 0 ‘corlie iea ‘Cont Accounting MuL Tico Wah fie tong ares est epi fr col press? 2 Nitra efficaes vere 8 Moduton vole vesace © Vahl mere cri vince ofthe fing ma funda ong? ‘Stand coxng tar peered cea tinea unde bse Sting unt artes san eile ‘Wont pe of dat marl varices fe ie ad ein res if aca hm St puna real ad ccd vend pan aed Raat ‘outer pad wa ha stand co pr rd a Fvorabie Favorable Feels ——Unincre Sua coming il roc te see esa alo cmestont cing ‘sen snda et atane a cae ett gcd ed eno B steer ate mca Sac orthenbne When conowing aiaes fom nds cots he diene betwen al sod sanded ce uit acl ail tino (Chapter 13: Standard Costing as 6 tows cede a er fice rnc av nt? The steage wage pd, andafyay, tt HP et ar eplnes th a he The sandr ea at ase td wee het berated Lette! © Al tld becasue wre a tha sr int tor ‘yee alowed ethane pce The mundo nis peace mas hn he ae f sb Fle Put wa i an hee fits be 2 few mata cried in em matey ded eo hen istewomablen sue he pce vara ie whe mater pried ‘he re are icp when ated ab fice the company ee at fo gel seed ees psn ‘eran maa ineney ent ond In sandr cost se, whe pctn i eae Hat vim oF ener evel oe wie nent cacy vrace 1 Ntmorbiemaests urge vine © Nort vole ane Noble Slpe vance 9 Sopot «sr cost en big ed, Wt do oul te ans Setar of mura win anbe cacy compari erodes ‘vim wih ned one? 2 Natine vane 5 amy vanes © Elian vce Preesmince 10. Which dean somal pose rate age rine? Gani onl Pacts § Bageeng dete26 Cost Accounting OBLEM Probe sion fr oe Inomaon ef Miele Copan Fee Ta Sttod mae price 120rer Sere ae ‘Solo qua of ac 4230 ote sn eae 8 ‘Shanda cr reper our Ses stn ei cit Rese ural pace trance YM see 5 omen 2 aye Problem 2 [Sngiew Hospital proms bd te #8 aborting fnew set fo cah an est pr The fing sds outs ea Sat Rneenc damn. Sit Rate trina ues 2S ae Deen afhar F iso0petbsr, Venblecertead 02h onperbow st Oty 1 See wae 0 aunt wt Verb oes enn an Te obey eth 193.00 plats wee 6s de Reqiremsts Compt h llowine cman ceva ‘emai uy von ‘he shee sarance hola eficey iat ‘Tovanleovsa fey ice Chapter 13. Standard c ar Problem 3 oles ‘Shower Compy bas 4 ‘bouts witha rae . Fc ety a 20 tee Marte acrobat on pe bear Freed expat pty Vaable cee, P5000 FS be ied tl P1250 4500 ace hau co ot wa 3500 ng 260 blo eae Owing, wd 731.250 Proaceen dn Towel Requved:To varie fr ei dr Probe 4 ‘he Fen company metic ne tant rie you wh he Pe Feo pm meteor re nd pov wh he tg oon dc ate seco ‘Str ed ohn sm ‘Stn ed oa ont pert Plow ‘Uns musatcnrd nl nase ‘Aza det uber owe an ‘tal ovredVrble etso0 i ‘asi Tot batted ved ee Roque Tene terete ntty ne 2? {ae recreate fee {Soto ia28 Cost Accounting Problem 5 GDL Company wt wanda ort yt, The company’s sia ot Par eit iret materi 20 pounds a P 1.00, P 2000 Bante Thar se rd aiabe overhead: I hour at 500 209 Fined overhead I hour? 200 Teal ined overeat bated on profatioe 40,00 ent rig te ot “acta cots fore met Direct mates parched 2,000.90. P20 Dive aerials ed {mo ‘tol diet ab 3.00 fn? 14.00, ‘arabe overead p2snoo Fed overead| P'p0 Unie compl tego amis Work proces bog. (0% comple) 10.00 ents ‘Wek in roess end (50% compete) 7000 mit Matra are add 108 a te being Regul: Tw>varinces for mtr, bor and overhead Problem 6 ‘Fre Mtenve company manstcies buchrSlck bls Fash ble require the folowing et rela, diet labor dove Prices) Si Sat cer maple nba te Piiipersa a. "Pino Drea aber how Poop owe 14.0 Varableoveread Phew F250 pot hour 300 nad oveted howe 200 pe ber 400 Teal aw Daring Jenny, the flowing wesactnscsura: Pere acer fier tmovrtd 10 PO)25. The pice pid was PLUS per board {fo There wasn diet mater nent bingo ed of a moet ‘The pce vraoce a reord al ihe tine of pus 12, Tae det bor cos wa PGS. The oy of py was PS 3 Taken no won roe lnvetry on ener 31,2016, ad 5,00 blo sree imancted. Chapter 13. 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