1

Actual Units Work Done E.U.P

W/P-Beginning 4,000.00
Started in process 12,000.00
Units to be accounted for 16,000.00

Completed and transferred 13,000.00

W/P-Beg 4,000.00 1/5 800.00
Started in process 9,000.00 100% 9,000.00
Work in process end 3,000.00 1/4 750.00
Units As accounted for 16,000.00

2
Actual Units Work Done E.U.P

W/P-Beginning 12,000.00
Started in process 24,000.00
Units to be accounted for 36,000.00

Completed and transferred 20,000.00

W/P-Beg 12,000.00 1/3 4,000.00
Started in process 8,000.00 100% 8,000.00
Work in process end 16,000.00 1/4 4,000.00
Units As accounted for 36,000.00 16,000.00

Actual Units Work Done E.U.P- Materials

W/P-Beginning 24,000.00
Started in process 100,000.00
Units to be accounted for 124,000.00

Completed and transferred 80,000.00

W/P-Beg 24,000.00 90% 21,600.00
Started in process 56,000.00 100% 56,000.00
Work in process end 44,000.00 100% 44,000.00
Units As accounted for 124,000.00 121,600.00

1 2 3
10%

wp beg 30%
wp-end
 X 75% X
Beg Started Completed End
12,000.00 13,000.00

X+12000=13000+.75X
0.25 1,000.00
X 4,000.00

3/5X 24,000.00 X 16,000.00

.60x+24000=X+16000

.40X=8000
X 8000/.4
X 20,000.00

Work Done E.U.P-Conversion cost

70% 16,800.00
100% 56,000.00
80% 35,200.00
108,000.00

4 5 6 7 8 9
15% 35% 40%

80%
10
90%