Cost of Production Report

For the month of January 2013

Actual Material
Qty Schedule Units WD EUP
In Process 1/1 2,000.00 100% 2,000.00
Started 40,000.00
Total 42,000.00

Transferred to Department B
In Process 1/1 2,000.00 0% -
Started 37,000.00 100% 37,000.00
In Process 1/31 3,000.00 100% 3,000.00
Total 42,000.00 40,000.00

Cost charged to the Department B

Total
Cost from Department 2 90,500.00
Material 125,300.00
Laboor 88,566.00
Labor and OH 49,755.00
Total cost added this department 263,621.00
Total cost to be accounted for 354,121.00
Cost accounted as follows:

Transferred to Department B
In process 1/1
Cost last month
Cost to complete
Laboor 500.00
Labor and OH 500.00
Started and Completed 37,000.00
Total Cost of Completed and Transferred
In Process Jan. 31
Cost from Dep A 3,000.00
Material 3,000.00
LABOR and OH 2,400.00
Labor and OH 2,400.00
Total cost as accounted for
Production Report
onth of January 2013

Labor and OH
WD EUP
75% 1,500.00

25% 500.00
100% 37,000.00
80% 2,400.00
39,900.00

In Process 12/1 Current Cost EUP Unit Cost

4,500.00 86,000.00 40,000.00 2.15
6,100.00 119,200.00 40,000.00 2.9800
3,180.00 85,386.00 39,900.00 2.1400
1,875.00 47,880.00 39,900.00 1.2000
11,155.00 252,466.00 6.3200000
15,655.00 338,466.00 8.4700

15,655.00

X 2.1400000 1,070.00
X 1.2000000 600.00 17,325.00
X 8.4700000 313,390.00
330,715.00

x 2.15 6,450.00
X 2.9800000 8,940.00
x 2.1400000 5,136.00
X 1.2000000 2,880.00 23,406.00
354,121.00
 Actual Material Labor and OH
Qty Schedule Units WD EUP WD
In Process 1/1 2,000.00 0% 25%
Started 40,000.00
Total 42,000.00

Transferred to Department B 39,000.00 100% 39,000.00 100%

In Process 1/31 3,000.00 100% 3,000.00 80%
Total 42,000.00 42,000.00

In Process 1/ Current Cost Total

Cost from Department A 4,500.00 85,800.00 90,300.00
Cost added this department -
Material 125,160.00 125,160.00
labor 1,060.00 87,536.00 88,596.00
OH 625.00 49,055.00 49,680.00
Total cost added this department 1,685.00 261,751.00 263,436.00
Total cost to be accounted for 6,185.00 347,551.00 353,736.00

Cost accounted as follows:

Tranferred to Finished Goods Inventory 39,000.00 X

In Process Jan. 31
Cost from Dep A 3,000.00 x
Materials 3,000.00 X
Labor 2,400.00 x
OH 2,400.00 X
Total cost as accounted for
Labor and OH
EUP
500.00

39,000.00
2,400.00
41,400.00

EUP Unit Cost

42,000.00 2.1500000

42,000.00 2.9800000
41,400.00 2.1400000
41,400.00 1.2000000
6.3200000
8.4700000

8.4700000 330,330.00

2.15 6,450.00
2.9800000 8,940.00
2.1400000 5,136.00
1.2000000 2,880.00 23,406.00
353,736.00
 Corporation
Cost of Production Report
For the month of
Weighted Average

Actual Materials Labor and OH

Qty Schedule Units WD EUP WD
In Process, Beginning 17,000.00
Started 82,000.00
Total 99,000.00

Completed and Transferred 85,000.00 100% 85,000.00 100%

In Process, Ending 14,000.00 100% 14,000.00
Total 99,000.00 99,000.00

Cost charged to the Department

In Process Beginning Current Cost Total EUP
Materials 12,800.00 69,700.00 82,500.00 99,000.00
Labor - - 85,000.00
Overhead - - 85,000.00
Total cost to be accounted for 12,800.00 69,700.00 82,500.00

Cost accounted as follows:

Completed and Transferred
In Process Ending
Materials 11,666.67
Labor -
Overhead -
Total cost as accounted for

Corporation
Cost of Production Report
For the month of
Weighted Average

Actual Materials Labor and OH

Qty Schedule Units WD EUP WD
In Process, Beginning 6,000.00 100% 6,000.00 50%
Started 14,000.00
Total 20,000.00

Completed and Transferred 12,000.00 100% 12,000.00 100%

In Process, Ending 8,000.00 100% 8,000.00 75%
Total 20,000.00 20,000.00

Cost charged to the Department

 In Process Beginning Current Cost Total EUP
Transferred in Cost 12000.00 29,000.00 41,000.00 20,000.00
Materials 2,500.00 5,500.00 8,000.00 20,000.00
Conversion 1,000.00 5,000.00 6,000.00 18,000.00
Total cost to be accounted for 15,500.00 39,500.00 55,000.00

Corporation
Cost of Production Report
For the month of
Weighted Average

Actual Materials Labor and OH

Qty Schedule Units WD EUP WD
In Process, Beginning 3,000.00 100% 3,000.00 60%
Started 25,000.00
Total 28,000.00

Completed and Transferred 20,000.00 100% 20,000.00 100%

In Process, Ending 8,000.00 100% 8,000.00 75%
Total 28,000.00 28,000.00

Corporation
Cost of Production Report
For the month of
Weighted Average

Actual Materials Labor and OH

Qty Schedule Units WD EUP WD
In Process, Beginning
Started
Total

Completed and Transferred

In Process, Ending 4,000.00 0% - 40%
Total 4,000.00 -

Cost charged to the Department

In Process Beginning Current Cost Total EUP
Transferred in Cost 20,000.00 4,000.00
Materials - -
Conversion 4,800.00 1,600.00
Total cost to be accounted for - - 24,800.00
Prob 9
 Corporation
Cost of Production Report
For the month of
Weighted Average

Actual Materials Labor and OH

Qty Schedule Units WD EUP WD
In Process, Beginning 6,000.00
Started 50,000.00
Total 56,000.00

Completed and Transferred 44,000.00 100% 44,000.00 100%

In Process, Ending 12,000.00 100% 12,000.00
Total 56,000.00 56,000.00

Cost charged to the Department

In Process Beginning Current Cost Total EUP
Materials 3,000.00 25,560.00 28,560.00 56,000.00
Labor - - 44,000.00
Overhead - - 44,000.00
Total cost to be accounted for 3,000.00 25,560.00 28,560.00

Cost accounted as follows:

Completed and Transferred
In Process Ending
Materials Prob 10 6,120.00
Labor -
Overhead -
Total cost as accounted for
Labor and OH
EUP

85,000.00

85,000.00

Unit Cost
0.8333333 Prob 6

0.83

70,833.33

11,666.67
82,500.00

Labor and OH
EUP
3,000.00

12,000.00
6,000.00
18,000.00
 Unit Cost
2.05
0.4000000
0.3333333
2.78
Prob 7

Labor and OH
EUP
1,800.00

20,000.00
6,000.00
26,000.00
Prob 8

Labor and OH
EUP

1,600.00
1,600.00

Unit Cost
5.00
1.0000000
3.0000000
9.00
Labor and OH
EUP

44,000.00

44,000.00

Unit Cost
0.5100000

0.51

22,440.00

6,120.00
28,560.00