th clonex corporation

terminal DEPARTTMENT
Cost of Production Report

Quality Schedule $40,000

Units revived from preceding department

Units transffered from fininshed goods store room $35,000

Units still in Process (1/4 labor and factory OH) $4,000
Units lost in process $1,000 40000

cost charged to department

total cost unit cost
cost fro, preceding dep.

transferred during the month (40000 units) $14,400 $3.61

cost added by dep

labor $32,400 $0.90

factory OH 19,800 0.55
Total cost added $52,200 $1.45
adjustments for lost units 0.9
total cost to be accounted for $192,600 $5.05

cost accounted for as follows

transferred to finished goods storeroom (35000*$5.05) $176,750

work in process ending inventory:
adjust cost of preceding dept(4000*($3.51+$0.09) $14,400
Labor(4000*1/4*$0.55) 900
Fctory OH 550 15,850
$192,600