JANUARY

CUTTING DEPARTMENT ASSEMBLY DEPARTMENT

QUANTITY
Work In Process beginning
Transferred In From Previous Dept
Started In Process 12,880
Transferred Out To Next Dept/FG 9,120
Work In Process Ending 3,760
STAGE OF COMPLETION - WIP Beg End
Transferred In Cost
Materials 100%
Labor 40%
Overhead 55%
EQUIVALENT UNITS OF PRODUCTION
Materials Labor Overhead Materials
Transferred Out To Next Dept 9,120 9,120 9,120 8,150
Work in Process - Ending 3,760 1,504 2,068 582
Equivalent Units 12,880 10,624 11,188 8,732
COST INCURRED IN THIS DEPT 77,280 95,616 156,632 21,830
COST OF PRODUCTION REPORT
QUANTITY SCHEDULE
Quantity to be acconted for:
Work in process - beginning
Transferred from Previous Dept -
Started this month 12,880
Total Quantity to be accounted for 12,880
Accounted for as follows:
Transferred out to next dept 9,120
Work in process - ending 3,760
Total Quanity accounted for 12,880
COST SCHEDULE
Cost to be accounted for: Total Cost Eq. Units Unit Cost Total Cost
Cost transferred In from previous dept
Work in process - beginning
Transferred In - - 264,480
Total transferred in costs
Cost incurred in this dept:
Materials WIP, beg - - -
Added this month 77,280 12,880 6.00 21,830
Total materials 77,280 12,880 6.00 21,830

Labor WIP, beg - - -

Added this month 95,616 10,624 9.00 82,954
Total labor 95,616 10,624 9.00 82,954
 Overhead WIP, beg - - - -
Added this month 156,632 11,188 14.00 69,856
Total overhead 156,632 11,188 14.00 69,856

Total cost in this dept 329,528 174,640

Total cost to be accounted for 329,528 29.00 439,120
Cost accounted for as follows:
Transferred Out 264,480 9,120 14.00 399,350
Work in process - end:
Cost transferred in 28,130
Cost incurred in this dept:
Materials 22,560 3,760 6.00 1,455
Labor 13,536 1,504 9.00 5,529
Overhead 28,952 2,068 29.00 4,656
Total Work In Process 65,048 39,770

Total Cost accounted for 329,528 439,120

 JANUARY F
ASSEMBLY DEPARTMENT PACKAGING DEPARMENT CUTTING DEPARTMENT

3,760
9,120 8,150 -
- - 11,160
8,150 5,430 9,600
970 2,720 5,320
Beg End Beg End Beg End

60% 0% 100% 100%

60% 20% 40% 45%
60% 15% 55% 55%

Labor Overhead Materials Labor Overhead Materials Labor Overhead

8,150 8,150 5,430 5,430 5,430 9,600 9,600 9,600
582 582 - 544 408 5,320 2,394 2,926
8,732 8,732 5,430 5,974 5,838 14,920 11,994 12,526
82,954 69,856 2,172 24,492 14,596 69,944 82,416 133,886

3,760
9,120 8,150 -
- - 11,160
9,120 8,150 14,920

8,150 5,430 9,600

970 2,720 5,320
9,120 8,150 14,920

Eq. Units Unit Cost Total Cost Eq. Units Unit Cost Total Cost Eq. Units Unit Cost

9,120 29.00 399,350 8,150 49

- - 22,560
8,732 2.50 2,172 5,430 0.40 69,944
8,732 2.50 2,172 5,430 0.40 92,504 14,920 6.2

- - 13,536
8,732 9.50 24,492 5,974 4.10 82,416
8,732 9.50 24,492 5,974 4.10 95,952 11,994 8
 - - 28,952
8,732 8.00 14,596 5,838 2.50 133,886
8,732 8.00 14,596 5,838 2.50 162,838 12,526 13

20 41,260 7.00 351,294 27.2

49.00 440,610 56.00 351,294 27.2

8,150 49.00 304,080 5,430 56.00 261,120 9,600 27.2

970 29.00 133,280 2,720 49.00

582 2.5 - - 0.40 32,984 5,320 6.2

582 9.5 2,230 544 4.10 19,152 2,394 8
582 8.0 1,020 408 2.50 38,038 2,926 13
136,530 90,174

440,610 351,294
 FEBRUARY
ASSEMBLY DEPARTMENT PACKAGING DEPT

970
9,600

9,470 6,370
1,100
Beg End Beg End
100% 100% 100% 100%
60% 55% 0% 0%
60% 55% 20% 20%
60% 55% 15% 15%

Materials Labor Overhead Materials Labor Overhead

9,470 9,470 9,470
605 605 605
10,075 10,075 10,075
23,128 70,638 74,735 2,560 20,480 16,885

970
9,600

10,570

9,470
1,100
10,570

Total Cost Eq. Units Unit Cost

28,130
261,120
289,250 10,570 27.37

1,455
23,128
24,583 10,075 2.44

5,529
70,638
76,167 10,075 7.56
 4,656
74,735
79,391 10,075 7.88

180,141 17.88
469,391 45.25

428,472 9,470 45.25

30,102 1,100 27.37

1,476 605 2.44

4,574 605 7.56
4,767 605 7.88
40,919

469,391