1,

Normal spoilage (4%*170,000) 6,800

Abnormal spoilage (12,600-6,800) 5,800
(Inspection at 100% completion -> completed and) transferred out
2,
Normal spoilage ($11*6,800) $ 74,800
Abnormal spoilage ($11*5,800) $ 63,800
Total potential savings $ 138,600
 Flow of production Physical units Direct material Conversion
OWIP 1,000
Started during the period 10,150
To account for (input) 11,150
Good units completed &
transferred out 9,000 9,000 9,000
Normal spoilage 100 100 100
Abnormal spoilage 50 50 50
CWIP 2,000 2,000 600
To account for (output) 11,150 11,150 9,750

Flow of production Physical units Direct material Conversion

OWIP 2,533 1,423 1,110
Costs added during Nov 39,930 12,180 27,750
Total costs 42,463 13,603 28,860
Cost per EU 1.22 2.96
Assignment of costs
Good units completed
&transferred out 37,620 10,980 26,640
Normal spoilage 418 122 296
Total costs of goods
completed and
transferred out 38,038 Tong sp hong trong dinh muc
Abnormal spoilage 209 61 148
CWIP 4,216 2,440 1,776
To account for 42,463 13,603 1,924
Tong sp hong trong dinh muc
 Flow of production Physical units Direct material Conversion
OWIP 1,000
Started during the period 10,150
To account for (input) 11,150
Good units completed &
transferred out
OWIP 1,000 - 500
Started & completed 8,000 8,000 8,000
Normal spoilage 100 100 100
Abnormal spoilage 50 50 50
CWIP 2,000 2,000 600
To account for (output) 11,150 10,150 9,250

Flow of production Physical units Direct material Conversion

OWIP 2,533 1,423 1,110
Costs added during Nov 39,930 12,180 27,750
Total costs 42,463 13,603 28,860
Cost per EU $ 1.2 $ 3.0

Assignment of costs
OWIP 2,533 1,423 1,110
Cost added to OWIP 1,500 - 1,500
Total from OWIP before
normal spoilage 4,033
Started & completed before
normal spoilage 33,600 9,600 24,000
Normal spoilage 420 120 300
Total costs of goods
completed &transferred
out 38,053 gia tri thanh pham nhap kho trong ky hong trong dinh muc
Abnormal spoilage 210 60 150
CWIP 4200 2400 1800
To account for 42,463 13,603 28,860
hong trong dinh muc
 1,
Flow of production Physical units Direct material Conversion
OWIP 2,400
Started during the period 12,000
To account for (input) 14,400
Good units completed &
transferred out 10,800 10,800 10,800
Normal spoilage 1,080 1,080 1,080
Abnormal spoilage 360 360 360
CWIP 2,160 2,160 1,620
To account for (output) 14,400 14,400 13,860

Flow of production Physical units Direct material Conversion

OWIP 34,572 21,240 13,332
Costs added during Nov 208,968 97,560 111,408
Total costs 243,540 118,800 124,740
Cost per EU 8.25 9.00
Assignment of costs
Good units completed
&transferred out 186,300 89,100 97,200
Normal spoilage 18,630 8,910 9,720
Total costs of goods
completed and transferred
out 204,930
Abnormal spoilage 6,210 2,970 3,240
CWIP 32,400 17,820 14,580
To account for 243,540 118,800 124,740

Flow of production Physical units Direct material Conversion

OWIP 2,400
Started during the period 12,000
To account for (input) 14,400
Good units completed &
transferred out
OWIP 2,400 - 1,200
Started & completed 8,400 8,400 8,400
Normal spoilage 1,080 1,080 1,080
Abnormal spoilage 360 360 360
CWIP 2,160 2,160 1,620
To account for (output) 14,400 12,000 12,660

Flow of production Physical units Direct material Conversion

OWIP 34,572 21,240 13,332
Costs added during Nov 208,968 97,560 111,408
Total costs 243,540 118,800 124,740
Cost per EU $ 8.13 $ 8.8

Assignment of costs
OWIP 34,572 21,240 13,332
Cost added to OWIP 10,560 - 10,560
Total from OWIP before
normal spoilage 45,132
Started & completed before
normal spoilage 142,212 68,292 73,920
Normal spoilage 18,284 8,780 9,504
Total costs of goods
completed &transferred
out 205,628 gia tri thanh pham nhap kho trong ky
Abnormal spoilage 6094.8 2926.8 3168
CWIP 31816.8 17560.8 14256
To account for 243,540 118,800 124,740