Molding

Physical Units %

Materials
WIP, beginning 700 0%
Started and Completed 3,400 100%
Work in process, End. 500 100%
4,600
Labor
WIP, beginning 700 45%
Started and Completed 3,400 100%
Work in process, End. 500 60%
4,600
Overhead
WIP, beginning 700 30%
Started and Completed 3,400 100%
Work in process, End. 500 75%
4,600

Finishing
Physical Units %

Materials
WIP, beginning 420 50%
Started and Completed 3,720 100%
Work in process, End. 380 25%
4,520
Labor
WIP, beginning 420 60%
Started and Completed 3,720 100%
Work in process, End. 380 25%
4,520
Overhead
WIP, beginning 420 60%
Started and Completed 3,720 100%
Work in process, End. 380 25%
4,520
 Moding Department
Cost of Production Report
QUANTITIES
Units to account
EUP Work in process, Beg.
Started - Current Month
Total units
- Units accounted for
3,400 WIP, beginning
500 Transferred In and Completed
3,900 Work in process, End.
Total units
315
3,400 COST SCHEDULE
300
4,015 Costs to be accounted for
Work in process, Beg.
210 Cost Transferred In , During
3,400 Cost Incurred In this Department

375 Materials
3,985 Labor
Overhead
Total Cost in this Department

EUP Total Costs to be accounted for

Costs accounted for

210 Transferred out
3,720 WIP beg
95 Cost to Complete WIP Materials
4,025 Cost to Complete WIP Labor
Cost to Complete WIP Overhead
252 Started and Completed
3,720 Total Cost of Transferred out
95 Work in process, End.
4,067 Cost from Prior Dept
Cost In this Department
252 Materials
3,720 Labor
95 Overhead
4,067 Total WIP, end
Total Costs accounted for
 Finishing Department
Cost of Production Report
QUANTITIES QUANTITIES
Units to account
700
3,900
4,600 Total units
Units accounted for
700
3,400 4,100
500
4,600 Total units

COST SCHEDULE COST SCHED

Total Cost EUP Unit Cost
Costs to be accounted for
11,918 -

36,660 3,900 9.400

24,090 4,015 6.000
26,221 3,985 6.580
86,971 22

98,890 Total Costs to be accounted for

Costs accounted for

11,918
- - 9.400
1,890 315 6.000
1,382 210 6.580
74,732 3,400 22
89,922

0 1,200 0.000

4,700 500 9.400

1,800 300 6.000
2,468 375 6.580
8,968
98,890 Total Costs accounted for

-
Finishing Department
Cost of Production Report
QUANTITIES
Units to account
Work in process, Beg. 420
Started - Current Month 4,100
Total units 4,520
Units accounted for
WIP, beginning 420
Transferred In and Completed 3,720 4,140
Work in process, End. 380
Total units 4,520

COST SCHEDULE
Total Cost EUP Unit Cost
Costs to be accounted for
Work in process, Beg. 10,232 -
Cost Transferred In , During 89,922 4,100 21.932
Cost Incurred In this Department

Materials 4,025 4,025 1.000

Labor 16,187 4,067 3.980
Overhead 8,050 4,067 1.979
Total Cost in this Department 28,262 29

Total Costs to be accounted for 128,416

Costs accounted for

Transferred out
WIP beg 10,232
Cost to Complete WIP Materials 210 210 1.000
Cost to Complete WIP Labor 1,003 252 3.980
Cost to Complete WIP Overhead 499 252 1.979
Started and Completed 107,477 3,720 29
Total Cost of Transferred out 119,420
Work in process, End.
Cost from Prior Dept 8334.23 380 21.932
Cost In this Department
Materials 95 95 1.000
Labor 378 95 3.980
Overhead 188 95 1.979
Total WIP, end 8,995
Total Costs accounted for 128,416

-
 Physical Units

Materials
WIP, beginning 4,000
Started and Completed 46,000
Work in process, End. 6,000
56,000
Labor
WIP, beginning 4,000
Started and Completed 46,000
Work in process, End. 6,000
56,000
Overhead
WIP, beginning 4,000
Started and Completed 46,000
Work in process, End. 6,000
56,000

Cost of Production Report

QUANTITIES
Units to account
Work in process, Beg. 4,000
Started - Current Month 52,000
Total units 56,000
Units accounted for
WIP, beginning 4,000
Transferred In and Completed 46,000 50,000
Work in process, End. 6,000
Total units 56,000

Total Cost EUP

Costs to be accounted for
Work in process, Beg. 84,448 -
Cost Transferred In , During
Cost Incurred In this Department

Materials 595,920 52,000

Labor 442,850 52,100
Overhead 417,842 52,100
Total Cost in this Department 1,456,612

Total Costs to be accounted for 1,541,060

Costs accounted for
Transferred out
WIP beg 84,448
Cost to Complete WIP Materials - -
Cost to Complete WIP Labor 13,600 1,600
Cost to Complete WIP Overhead 12,832 1,600
Started and Completed 1,287,080 46,000
Total Cost of Transferred out 1,397,960
Work in process, End.
Cost from Prior Dept
Cost In this Department
Materials 68,760 6,000
Labor 38,250 4,500
Overhead 36,090 4,500
Total WIP, end 143,100
Total Costs accounted for 1,541,060
% EUP

0% -
100% 46,000
100% 6,000
52,000

40% 1,600
100% 46,000
75% 4,500
52,100

40% 1,600
100% 46,000
75% 4,500
52,100

Unit Cost

11.460
8.500
8.020
28
11.460
8.500
8.020
28

11.460
8.500
8.020
 Physical Units %

Materials
WIP, beginning 8,000 20%
Started and Completed 36,000 100%
Work in process, End. 4,000 70%
48,000
Labor
WIP, beginning 8,000 60%
Started and Completed 36,000 100%
Work in process, End. 4,000 50%
48,000
Overhead
WIP, beginning 8,000 70%
Started and Completed 36,000 100%
Work in process, End. 4,000 40%
48,000
 Cost of Production Report
QUANTITIES
Units to account
EUP Work in process, Beg.
Started - Current Month
Total units
1,600 Units accounted for
36,000 WIP, beginning
2,800 Transferred In and Completed
40,400 Work in process, End.
Total units
4,800
36,000
2,000 Costs to be accounted for
42,800 Work in process, Beg.
Cost Transferred In , During
5,600 Cost Incurred In this Department

36,000 Materials
1,600 Labor
43,200 Overhead
Total Cost in this Department

Total Costs to be accounted for

Costs accounted for

Transferred out
WIP beg
Cost to Complete WIP Materials
Cost to Complete WIP Labor
Cost to Complete WIP Overhead
Started and Completed
Total Cost of Transferred out

Work in process, End.

Cost from Prior Dept

Cost In this Department
Materials
Labor
Overhead
Total WIP, end
Total Costs accounted for
QUANTITIES

8,000
40,000
48,000

8,000
36,000 44,000
4,000
48,000

Total Cost EUP Unit Cost

202,520 -
640,000 40,000 16.000

323,200 40,400 8.000

171,200 42,800 4.000
86,400 43,200 2.000
580,800 30

1,423,320

202,520
12,800 1,600 8.000
19,200 4,800 4.000
11,200 5,600 2.000
1,080,000 36,000 30
1,325,720

64000 4,000 16.000

22,400 2,800 8.000

8,000 2,000 4.000
3,200 1,600 2.000
97,600
1,423,320

-
 Physical Units %

Materials
WIP, beginning 1,000 10%
Started and Completed 1,800 100%
Work in process, End. 1,200 50%
4,000
Labor
WIP, beginning 1,000 20%
Started and Completed 1,800 100%
Work in process, End. 1,200 40%
4,000
Overhead
WIP, beginning 1,000 20%
Started and Completed 1,800 100%
Work in process, End. 1,200 40%
4,000
 Cost of Production Report
QUANTITIES
Units to account
EUP Work in process, Beg.
Started - Current Month
Total units
100 Units accounted for
1,800 WIP, beginning
600 Transferred In and Completed
2,500 Work in process, End.
Total units
200
1,800 COST SCHEDULE
480
2,480 Costs to be accounted for
Work in process, Beg.
200 Cost Transferred In , During
1,800 Cost Incurred In this Department

480 Materials
2,480 Labor
Overhead
Total Cost in this Department

Total Costs to be accounted for

Costs accounted for

Transferred out
WIP beg
Cost to Complete WIP Materials
Cost to Complete WIP Labor
Cost to Complete WIP Overhead
Started and Completed
Total Cost of Transferred out
Work in process, End.
Cost from Prior Dept
Cost In this Department
Materials
Labor
Overhead
Total WIP, end
Total Costs accounted for
QUANTITIES

1,000
3,000
4,000

1,000
1,800 2,800
1,200
4,000

COST SCHEDULE
Total Cost EUP Unit Cost

397,000 -
292,500 3,000 97.500

133,750 2,500 53.500

96,720 2,480 39.000
166,160 2,480 67.000
396,630 257

1,086,130

397,000
5,350 100 53.500
7,800 200 39.000
13,400 200 67.000
462,600 1,800 257
886,150

117000 1,200 97.500

32,100 600 53.500

18,720 480 39.000
32,160 480 67.000
199,980
1,086,130

-
 Physical Un% EUP

Materials
WIP, beginning 100 50% 50
Started and Completed 300 100% 300
Work in process, End. 200 75% 150 720000
600 500 500
Labor 1,440 216,000
WIP, beginning 1,000 60% 600
Started and Completed 26,000 100% 26,000 238,140
Work in process, End. 4,000 70% 2,800 29,400
31,000 29,400 8.10 26,600.00
Overhead
WIP, beginning 3,300 66.67% 2200
Started and Completed 13,200 100% 13,200
Work in process, End. 2,000 75% 1,500
18,500 16,900 38025
2.25 15,400.00

96,700 units

P4.15
215,460.00
3,600
219,060.00

2332
34,650
36,982