ALMOST REAL UNIT AND COST DATA

Percent of Completion
Units Transferred In
Cutting Department
Beginning WIP Inventory 8,000 N/A
Started in Process 36,000
Ending WIP Inventory 3,600 N/A

Boxing Department
Beginning WIP Inventory 2,500 100%
Transferred In ?
Ending WIP Inventory 1,200 100%

Costs
Transferred In
Cutting Department
Beginning WIP Inventory N/A
Current Period N/A

Boxing Department
Beginning WIP Inventory ₱ 166,420.00
Current Period ?

ALMOST REAL
Cutting Department
Cost of Production Report
For the Month Ended

Quantity Schedule Units

Beginning WIP Inventory 8,000
Started in Process 36,000
Units to be Accounted For 44,000

Units Accounted For: Units Work Done

Started, Finished, Completed and Transferred Out 40,400 100%
Ending WIP Inventory 3,600 100%
Units Accounted For 44,000
Equivalent Units of Production

Cost to be Accounted For: Last Month Current Month

Materials ₱ 293,000.00 ₱ 1,379,000.00
Conversion ₱ 80,000.00 ₱ 1,293,440.00
Total Cost to be Accounted For

Cost to be Accounted For: EUP Cost/EUP

Started, Finished, Completed and Transferred Out
Completed Materials 40,400 ₱ 38.00
Completed Conversion 40,400 ₱ 32.00
Ending WIP Inventory
Materials 3,600 ₱ 38.00
Conversion 2,520 ₱ 32.00
Total Cost Accounted For
A

Percent of Completion
Material Conversion

100% 30%

100% 70%

0% 55%

0% 60%

Costs
Material Conversion

₱ 293,000.00 ₱ 80,000.00
₱ 1,379,000.00 ₱ 1,293,440.00

₱ - ₱ 8,400.00
₱ 383,640.00 ₱ 246,120.00

nt
eport
ed

Materials Work Done Conversion

40,400 100% 40,400
3,600 70% 2,520

44,000 42,920

Total EUP Cost/EUP

₱ 1,672,000.00 44,000 ₱ 38.00
₱ 1,373,440.00 42,920 ₱ 32.00
₱ 3,045,440.00

Total

₱ 1,535,200.00
₱ 1,292,800.00 ₱ 2,828,000.00

₱ 136,800.00
₱ 80,640.00 ₱ 217,440.00
₱ 3,045,440.00
 ALMOST REAL UNIT AND COST DATA

Percent of Completion
Units Transferred In
Cutting Department
Beginning WIP Inventory 8,000 N/A
Started in Process 36,000
Ending WIP Inventory 3,600 N/A

Boxing Department
Beginning WIP Inventory 2,500 100%
Transferred In ?
Ending WIP Inventory 1,200 100%

Costs
Transferred In
Cutting Department
Beginning WIP Inventory N/A
Current Period N/A

Boxing Department
Beginning WIP Inventory ₱ 166,420.00
Current Period ?

ALMOST REAL
Cutting Department
Cost of Production Report
For the Month Ended

Quantity Schedule Units

Beginning WIP Inventory 2,500
Transferred In 40,400
Units to be Accounted For 42,900

Units Accounted For: Units Work Done

Started, Finished, Completed and Transferred Out 41,700 100%
Ending WIP Inventory 1,200 100%
Units to be Accounted For 42,900
Equivalent Units of Production

Cost to be Accounted For: Lasr Month Current Month

Transferred In ₱ 166,420.00 ₱ 2,828,000.00
Materials ₱ - ₱ 383,640.00
Conversion ₱ 8,400.00 ₱ 246,120.00
Total Cost to be Accounted For

Cost to be Accounted For: EUP Cost/EUP

Completed
Transferred In 41,700 ₱ 69.80
Materials 41,700 ₱ 9.20
Conversion 41,700 ₱ 6.00
Ending WIP Inventory
Transferred In 1,200 ₱ 69.80
Materials 0 ₱ 9.20
Conversion 720 ₱ 6.00
Total Cost Accounted For
A

Percent of Completion
Material Conversion

100% 30%

100% 70%

0% 55%

0% 60%

Costs
Material Conversion

₱ 293,000.00 ₱ 80,000.00
₱ 1,379,000.00 ₱ 1,293,440.00

₱ - ₱ 8,400.00
₱ 383,640.00 ₱ 246,120.00

ALMOST REAL
Cutting Department
ost of Production Report
For the Month Ended

Transferred In Work Done Materials Work Done Conversion

41,700 100% 41,700 100% 41,700
1,200 0% 0 60% 720

42,900 41,700 42,420

Total EUP Cost/EUP

₱ 2,994,420.00 42,900 ₱ 69.80
₱ 383,640.00 41,700 ₱ 9.20
₱ 254,520.00 42,420 ₱ 6.00
₱ 3,632,580.00

Total

₱ 2,910,660.00 Cost of Goods Manufactured

₱ 383,640.00
₱ 250,200.00 ₱ 3,544,500.00

₱ 83,760.00
₱ -
₱ 4,320.00 ₱ 88,080.00
₱ 3,632,580.00
Units Cutting Coating
Department Department
Beginning WIP Inventory 1,300 900
Complete as to Material 80% 0%
Complete as to Conversion 75% 60%
Units Started 4,800 ?
Units Completed in March ? 4,500
Ending WIP Inventory 1,100 ?
Complete as to Material 40% 0%
Complete as to Conversion 20% 40%

Costs
Beginning WIP Inventory
Transferred in ₱ 11,840.00
Materials ₱ 8,345.00 ₱ -
Conversion ₱ 7,720.00 ₱ 1,674.00
Current
Transferred in ? ?
Materials ₱ 35,200.00 ₱ 4,950.00
Conversion ₱ 21,225.00 ₱ 11,300.00

ALMOST REAL
Cutting Department
Cost of Production Report
For the Month Ended March 31, 20XX

Quantity Schedule Units

Beginning WIP Inventory 1,300
Units Started 4,800
Units to be Accounted For 6,100

Units Accounted For: Units Work Done

Beginning WIP Inventory 1,300 20%
Started and Completed 3,700 100%
Completed and Transferred out 5,000
Ending WIP Inventory 1,100 40%
Units Accounted For 6,100
Equivalent Units of production

Cost to be Accounted For: Last Month Current Month

Materials ₱ 8,345.00 ₱ 35,200.00
Conversion ₱ 7,720.00 ₱ 21,225.00
Total Cost to be Accounted For

Cost Accounted For: EUP Cost/EUP

Beginning WIP Inventory
Cost to Complete Beg WIP Inventory:
Materials 260 ₱ 8.00
Conversion 325 ₱ 5.00
Total Cost to Complete Beg WIP Inventory

Cost of Units Started and Completed

Materials 3,700 ₱ 8.00
Conversion 3,700 ₱ 5.00
Cost of Units Transferred Out

Ending WIP Inventory

Materials 440 ₱ 8.00
Conversion 220 ₱ 5.00
Total Cost Accounted For
 nt
eport
ch 31, 20XX

Materials Work Done Conversion

260 25% 325
3,700 100% 3,700

440 20% 220

4,400 4,245

Total EUP Cost/EUP

₱ 43,545.00 4,400 ₱ 8.00
₱ 28,945.00 4,245 ₱ 5.00
₱ 72,490.00

₱ 16,065.00

₱ 2,080.00
₱ 1,625.00 ₱ 3,705.00
₱ 19,770.00

₱ 29,600.00
₱ 18,500.00 ₱ 48,100.00
₱ 67,870.00

₱ 3,520.00
₱ 1,100.00 ₱ 4,620.00
₱ 72,490.00
Units Cutting Coating
Department Department
Beginning WIP Inventory 1,300 900
Complete as to Material 80% 0%
Complete as to Conversion 75% 60%
Units Started 4,800 ?
Units Completed in March ? 4,500
Ending WIP Inventory 1,100 ?
Complete as to Material 40% 0%
Complete as to Conversion 20% 40%

Costs
Beginning WIP Inventory
Transferred in ₱ 11,840.00
Materials ₱ 8,345.00 ₱ -
Conversion ₱ 7,720.00 ₱ 1,674.00
Current
Transferred in ? ?
Materials ₱ 35,200.00 ₱ 4,950.00
Conversion ₱ 21,225.00 ₱ 11,300.00

ALMOST REAL
Cutting Department
Cost of Production Report
For the Month Ended March 31, 20XX

Quantity Schedule Units

Beginning WIP Inventory 900
If such is transferred last m
Transferred In 5,000 If transferred this month, 1
Units to be Accounted For 5,900

Units Accounted For: Units Work Done

Beginning WIP Inventory 900 0%
Started and Completed 3,600 100%
Completed and Transferred Out 4,500
Ending WIP Inventory 1,400 100%
Total Units Accounted For 5,900
Equivalent Units of Production

Cost to be Accounted For: Last Month Current Month

Transferred In ₱ 11,840.00 ₱ 67,870.00
Materials ₱ - ₱ 4,950.00
Conversion ₱ 1,674.00 ₱ 11,300.00
Total Cost to be Accounted For

Cost Accounted For: EUP Cost/EUP

Beginning WIP Inventory
Cost to Complete Beg WIP Inventory:
Transferred In 0 ₱ 13.57
Materials 900 ₱ 1.10
Conversion 360 ₱ 2.50
Total Cost to Complete Beg WIP Inventory

Cost of Units Started and Completed

Transferred In 3,600 ₱ 13.57
Materials 3,600 ₱ 1.10
Conversion 3,600 ₱ 2.50
Cost of Units Transferred Out

Ending WIP Inventory

Transferred In 1,400 ₱ 13.57
Materials 0 ₱ 1.10
Conversion 560 ₱ 2.50
Total Cost Accounted For
 Note: Units Completed is composed of
2 namely: Beginning Inventory and
Units started and completed.
Hence:
4,500 - 900 BI = Units started and
completed
In essence, this is the completed and
transferred out

ALMOST REAL
Cutting Department
ost of Production Report
Month Ended March 31, 20XX

If such is transferred last month then 0

If transferred this month, 100%

Transferred In Work Done Materials Work Done Conversion

0 100% 900 40% 360
3,600 100% 3,600 100% 3,600

1,400 0% 0 40% 560

5,000 4,500 4,520

Total EUP Cost/EUP

₱ 79,710.00 5,000 ₱ 13.57
₱ 4,950.00 4,500 ₱ 1.10
₱ 12,974.00 4,520 ₱ 2.50
₱ 97,634.00

₱ 13,514.00

₱ -
₱ 990.00
₱ 900.00 ₱ 1,890.00
₱ 15,404.00

₱ 48,866.40
₱ 3,960.00
₱ 9,000.00 ₱ 61,826.40
₱ 77,230.40

₱ 19,003.60
₱ -
₱ 1,400.00 ₱ 20,403.60
₱ 97,634.00
 Exam is 40% 71
Quiz is 30%
Seatwork is 10%
Learning evidence is 20%  which I gave a perfect score because you had been behaving well in my class :)
Seatwork are as follows: Total 153 pts
Group Computation Aug 26 28 pts 4
Group Elab Computation Sep 9 38 pts 38
Payroll Sep 16 26 pts
Group LT Sept 28 28 pts 26
Quiz LT Oct 7 33 pts 33
Quiz : Total 255 pts
Quiz T/F Aug 26 12 pts 6
Quiz T/F Aug 31 29 pts 23
FS Aug 31 25 pts 17
Quiz JO Theory Sept 9 13 pts 9
Quiz Jo Short Sept 16 24 pts 15
Quiz T/F Spet 28 9 pts 9
Quiz Short Sep 30 75 pts 27
Quiz T/F Oct 6 11 pts 10
Quiz Short Oct 7 36 pts 18
Exam : 127 pts
T/F  38 pts
Multiple 23 pts
Short 66 pts
u had been behaving well in my class :) 37
 SCORE TOTAL S/T PERCENT
Exam 71 127 0.5590551181102 40%
Quiz 167 255 0.6549019607843 30%
Seatwork 68 153 0.4444444444444 10%
Learning evidence 1 20%
 PRODUCT
0.2236220472441
0.1964705882353
0.0444444444444
0.2
0.6645370799238