Gaceta, Judy Ann M.

BSA-3B

Problem 6 - Ten Ten Corporation

Actual Strawberry Chocolate Conversion

1, Units started 100,000 WD EP WD EP WD EP

Completed 90,000 100% 90,000 100% 90,000 100% 90,000

IP end 10,000 100% 10,000 _____ 70% 7,000

100,000 100,000 90,000 97,000

2. Unit cost

Strawberry = 180,000/100,000 = 1.80

Chocolate = 135,000/ 90,000 = 1.50

Conversion = 116,400/97,000 = 1.20

3. Completed & transferred (90,000 x 4.50) P405,000

4. In process, end

Strawberry ( 10,000 x 1.80) P18,000

Chocolate -

Conversion ( 7,000 x 1.20) P8,400

P26,400