Calculation For Department A(13853)

QTY. Schedule
 
  Started in process 60000  
Less: Transferred to department B -46000  
  WIP.End 14000  
   
Equ. Units  
      Material Labor FOH
  Transferred to department B   46000 46000 46000
Add: Ending units        
  Material   14000    
  Labor     5600  
  FOH       5600
  Equ. Units   60000 51600 51600
Per unit cost  
  Material 31200 60000 0.52  
  Labour     0.7  
  FOH     0.67  
  Per unit cost     1.89  
cost of units completed.  
  Transfer to B 46000 x 1.89 86940  
Cost Of (WIP ending)  
  Material   7280  
  Labour   3920  
  FOH   3752  
      14952    
 Calculation For Department B(13853)
   
QTY. Schedule  
  Received From Dep.A 46000  
Less: Transferred to Finished Goods -40000  
  WIP.End 6000  
   
   
Equ. Units  
      Labor FOH  
  Transferred to department B   40000 40000  
Add: Ending units (6000 units)        
  Labor (35 %)   2100    
  FOH     2100  
  Equ. Units   42100 42100  
   
Per unit cost    
  Cost from Department A (86940/46000) 1.89    
  Add:      
  Labour   0.85  
  FOH   0.76  
  Per unit cost 3.50  
   
cost of units completed.        
  Transfer to B (40000 x 3.5) 140000