262.

1592

200
4kl rice

4kls

Compounding Simple
1628.89462677744 Interest = PRT
Principal 1000 500
Interest 628.894626777442 128.8946

FV/(1+r)^n

12278.2650708152
 Production Method Sales Method
WIP 76,293.27 WIP 76,293.27
Raw Materials Inventory 76,293.27 Raw Materials Inventory

WIP 11,232.32 WIP 11,232.32

Factory Payroll 11,232.32 Factory Payroll

WIP 7,847.40 WIP 7,847.40

Applied FOH 7,847.40 Applied FOH

By Products Inventory 1,300.00 Cash 618

WIP 1,300.00 Sales

Cash 618.00
Loss on Sales by products 32.00
By Products Inventory 650.00
76,293.27

11,232.32

7,847.40

618
Processed Further Sell at Split Point
400 26.5 Sprice 400 14
4 Labor Normal Profit 1,060 Sales
2 FOH Added Value of By Prod 340.00 COGS
3 Selling Cost Total Gain 1,400.00 Gross Profi
2.65 Normal Profit Sexpense
400 14.85 Value ng By Products Net Incom
5940
WIP 960,000
Raw Mat Inventory 600,000 954,060 Adjusted Cost
Various Account 360,000 7,600.00 units
125.53
By Product Inventory 5,940
WIP 5,940

By Product Inventory 2,400

Various Account 2,400

Cash 10,600
By Product Inventory 8,340
Gain on sales of By Products 2,260

Gain on Sales of By P 1,200

Cash 1,200

1060 1,060
10600
8,000
2,600
1200
1,400
 Production Method Sales Method
WIP 200,000.00 WIP 200,000.00
Raw Materials Inventory 200,000.00 Raw Materials Inventory

WIP 600,000.00 WIP 600,000.00

Factory Payroll 600,000.00 Factory Payroll

WIP 400,000.00 WIP 400,000.00

Applied FOH 400,000.00 Applied FOH

By Products Inventory 40,000.00

WIP 40,000.00

Fginventory 1,160,000.00 Fginventory 1,200,000.00

WIP 1,160,000.00 WIP

Cash 1,600,000.00 Cash 1,600,000.00

Sales 1,600,000.00 Sales

COGS 928,000.00 COGS 960,000.00

FGINventory 928,000.00 FGINventory

Cash 28,000.00 Cash 28,000.00

By Products Inventory 28,000.00 Sales

Sales
1200000 Manufaturing Cost COGS
40,000.00 By product Cost Gross Profit
1,160,000.00 Adjusted Cost 1,200,000.00 Manufaturing Cost
10,000.00 # of units (main product) 10,000.00 # of units (main product)
116 COST per UNIT 120 COST per UNIT
200.00 SP 200.00 SP
84.00 Gross Profit 80.00 Gross Profit
42% GP %
2000 gallons @ 116 per gallo Ending Inventory 2000 gallons @ 120 per gEnding Inventory
232,000 Ending Inventory 240,000 Ending Inventory
 200,000.00

600,000.00

400,000.00

1,200,000.00

1,600,000.00

960,000.00

28,000.00

1,628,000.00 Adjusted Sales

960,000.00
668,000.00 41.03% GP %
ufaturing Cost
units (main product)

ng Inventory
ng Inventory