PHYSICAL FLOW

Beg. 600
Transferred In 4,900

Units to be accounted for 5,500

% of work done Transferred In

Transferred In 5,200 100% 5200
End 300 100% 300
Units Accounted For 5,500 EUP TI 5500

COST PER EUP

DM CC
Transferred In
Beg. Cost 1,170 4,320 6,210
Current cost 8,330 67,745 95,820
Total 9,500 72,065 102,030
Divided by EUP 5500 5350 5425
COST PER EUP 1.73 13.47 18.81

COST FLOW
DM CC
Transferred In
Beg. Cost 1,170 4,320 6,210
Current Cost 8,330 67,745 95,820
CTBAF 9,500 72,065 102,030

Cost of:
Transferred In (Completed units) 8982 70044 97798
Ending WIP 518 2021 4232

CAF 9500 72065 102030

W

% of work DM % of work CC
done done
100% 5200 100% 5200
50% 150 75% 225
EUP DM 5350 EUP CC 5425

TOTAL
11,700
171,895
183,595

176825
6770

183595
 Ben,Capital 350,000
Pet,Capital 350,000

a. D,Capital 40,000
F,Capital 40,000

b.1 D,Capital 30,000

E,Capital 20,000
F,Capital 50,000

b.2
b.2.1 D,Capital 30,000
E,Capital 20,000
F,Capital 50,000

b.2.2 Assets 60,000

D,Capital 42,000
E,Capital 18,000

D,Capital 40,500
E,Capital 24,500
F,Capital 65,000

b.3
b.3.1 D,Capital 56,000
E,Capital 24,000
F,Capital 80,000

b.3.2 D,Capital 56,000

E,Capital 24,000
Asset 80,000

D,Capital 16,000
E,Capital 14,000
F,Capital 30,000

a. Cash 15,000 G,Capital

J,Capital 15,000 H,Capital
J,Capital
Total Capita
b. Cash 24,500
Other Asset 500
 G,Capital 350 G,Capital
H,Capital 150 H,Capital
J,Capital 24,500 J,Capital
Total Capita
c. Cash 30,000
G,Capital 5,250
H,Capital 2,250
J,Capital 22,500

d. Tangible Asset 30,000 G,Capital

Mortgage Payable 6,000 H,Capital
J,Capital 20,700 J,Capital
G,Capital 2,310 Total Capita
H,Capital 990

e. Equipment 10,400 G,Capital

G,Capital 6,240 H,Capital
H,Capital 4,160 J,Capital
Total Capita
Cash 35,000
Other Assets 1,705
J,Capital 35,000
G,Capital 1,023
H,Capital 682

f. Cash 17,000 G,Capital

Goodwill 18,000 H,Capital
G,Capital 600 J,Capital
H,Capital 400 Total Capita
J,Capital 36,000

g. Cash 18,000
Goodwill 18,000
J,Capital 14,400
G,Capital 12,960
H,Capital 8,640

h. Cash 18,000
Goodwill 18,000
J,Capital 21,600
G,Capital 8,640
H,Capital 5,760

i. Cash 24,000
J,Capital 18,000
 G,Capital 3,600
H,Capital 2,400

j. G,Capital 1,440
H,Capital 960
Equipments 2,400

Cash 7,200
G,Capital 3,024
H,Capital 2,016
J,Capital 12,240

k. Other Assets 6,000

G,Capital 3,600
H,Capital 2,400

Cash 18,000
Goodwill 12,000
J,Capital 18,000
G,Capital 7,200
H,Capital 4,800

l. Cash 24,000
Goodwill 7,200
J,Capital 31,200

m. Cash 12,000
G,Capital 9,600
H,Capital 2,400
J,Capital 24,000

n.1.1 Cash 18,000

G,Capital 1,260
H,Capital 1,440
J,Capital 21,600

n.1.2 Cash 18,000

Goodwill 6,000
J,Capital 24,000

n.2.1 Cash 18,000

J,Capital 16,200
G,Capital 1,080
H,Capital 720
n.2.2 Cash 18,000
Goodwill 6,000
J,Capital 18,000
G,Capital 3,600
H,Capital 2,400
25,000
20,000
15,000
60,000
24,650
19,850
24,500
69,000

27,310
20,990
20,700
69,000

30,217
23,478
35,000
88,695

24,400
19,600
36,000
80,000