abnormal-during

QUANTITY SCHEDULE:
Materials Labor Overhead
Actual WD EUP WD EUP WD EUP
WIP, beginning 2,000
Units started 13,000
Total units to be accounted for 15,000

WIP, beginning 2,000 0% 0 30% 600 40% 800

Started & Completed 5,000 100% 5,000 100% 5,000 100% 5,000
WIP, end 3,000 100% 3,000 50% 1,500 40% 1,200
Abnormal loss-end 5,000 100% 5,000 90% 4500 90% 4500
Total units as accounted for 15,000 13,000 11,600 11,500

COSTS CHARGED TO THE DEPARTMENT:

Total EUP Unit Cost
WIP, beginning 5,680

Added this period:

Transferred-in cost
Materials 19,500 13,000 1.50
Labor 4,640 11,600 0.40
Overhead 18,400 11,500 1.60
Total 42,540 3.50
Total costs to be accounted for 48,220

COST ACCOUNTED FOR AS FOLLOWS:

WIP, beginning:
Beginning balance 5,680
Added this period:
Labor (600 x 0.40) 240
Overhead (800 x 1.60) 1,280 7,200

Started & completed (5000 x 3.50) 17,500

WIP, end:
Materials (3,000 x 1.50) 4,500
Labor (1,500 x 0.40) 600
Overhead (1,200 x P1.60) 1,920 7,020

Factory Overhead
Materials (5,000 x 1.50) 7500
Labor (4,500 x 0.40) 1800
Overhead (4,500 x 1.60) 7200 16,500

Total units as accounted for 48,220