Materials Labor & Overhead

Actual WD EP WD EP
Quantity Schedule
Units Started 150,000
Units Completed & transferred 125,000 100% 125,000 100% 125,000
Units in process, end 25,000 100% 25,000 40% 10,000
150,000 150,000 135,000
Cost charged to Department
Cost added in the department
Materials 21,000 0.14
Labor 8,100 0.06
Overhead 16,200 0.12
Total added 45,300 0.32
Total cost to be accounted for 45,300 0.32

Cost accounted for as follows:

Completed & transferred (125,000 x 0.30) 40,000
In process, end
Materials (25,000 x 0.14) 3,500
Labor (10,000 x 0.05) 600
Overhead (10,000 x 0.11) 1,200 5,300
45,300

Materials Labor & Overhead

Actual WD EP WD EP
Quantity Schedule
Units Started 125,000
Units Completed & transferred 115,000 100% 115,000 100% 115,000
Units in process, end 10,000 10,000 10% 1,000
125,000 125,000 116,000

Cost charged to Department

Cost from preceeding dept, 40,000 0.32
Cost added in the department

Labor 11,600 0.10

Overhead 23,200 0.20
Total added 34,800 0.30
Total cost to be accounted for 74,800 0.62

Cost accounted for as follows:

Completed & transferred (115,000 x 0.62) 71,300
In process, end
Cost from preceeding (10,000 x .32)
Materials 3200
Labor (1,000 x 0.10) 100
Overhead (1,000 x 0.20) 200 3,500
74,800

Materials Labor & Overhead

Actual WD EP WD EP
Quantity Schedule
Units Started 115,000
Units Completed & transferred 112,000 100% 112,000 100% 112,000
Units in process, end 3,000 3,000 90% 2,700
115,000 115,000 114,700

Cost charged to Department

Cost from preceeding dept, 115,000 0.62
Cost added in the department

Labor 8,029 0.07

Overhead 16,058 0.14
Total added 24,087 0.21
Total cost to be accounted for 139,087 0.83

Cost accounted for as follows:

Completed & transferred (112,000 x 0.83) 92,960
In process, end
Cost from preceeding (3,000 x 0.62)
Materials 1860
Labor (2,700 x 0.07) 189
Overhead (2,700 x 0.14) 378 2,427
95,387