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ACT1 Panalangin R.
ACT1 Panalangin R.
CASE 1) Input:
Ip, Beg 10,000
PIP 50,000
TUTBAF 60,000 Even Application
Output: Actual % EUP
TO 48,000 IP Beg, F & T 10,000 3/4 7,500
PIP, F & T 38,000 100% 38,000
IP, End 12,000 IP, End 12,000 60% 7,200
TUAF 60,000 Total 60,000 52,700
CASE 2) Input:
Ip, Beg 22,000
PIP 40,000
TUTBAF 62,000 Even Application
Output: Actual % EUP
TO 50,000 IP Beg, F & T 22,000 3/4 16,500
PIP, F & T 28,000 100% 28,000
IP, End 12,000 IP, End 12,000 50% 6,000
TUAF 62,000 Total 62,000 50,500
CASE 3) Input:
Ip, Beg 8,000
PIP 72,000
TUTBAF 80,000 Even Application
Output: Actual % EUP
TO 64,000 IP Beg, F & T 8,000 60% 4,800
PIP, F & T 56,000 100% 56,000
IP, End 16,000 IP, End 16,000 3/8 6,000
TUAF 80,000 Total 80,000 66,800
CASE 4) Input:
Ip, Beg 8,000
PIP 22,000
TUTBAF 30,000 Even Application
Output: Actual % EUP
TO 20,000 IP Beg, F & T 8,000 4/5 6,400
PIP, F & T 12,000 100% 12,000
F & On H 4,000 F & On H 4,000 100% 4,000
IP, End 6,000 IP, End 6,000 2/3 4,000
TUAF 30,000 Total 30,000 26,400
CASE 5) Input:
Ip, Beg 10,000
PIP 20,000
TUTBAF 30,000 Even Application
Output: Actual % EUP
TO 22,000 IP Beg, F & T 10,000 9/10 9,000
PIP, F & T 12,000 100% 12,000
IP, End 8,000 IP, End 8,000 5/8 5,000
TUAF 30,000 Total 30,000 26,000
CASE 6) Input:
Ip, Beg 80,000
PIP 120,000
TUTBAF 200,000 Even Application
Output: Actual % EUP
TO 130,000 IP Beg, F & T 80,000 70% 56,000
PIP, F & T 50,000 100% 50,000
F & On H 10,000 F & On H 10,000 100% 10,000
IP, End 60,000 IP, End 60,000 75% 45,000
TUAF 200,000 Total 200,000 161,000
CASE 7) Input:
Ip, Beg 3,000
PIP 17,000
TUTBAF 20,000 Even Application
Output: Actual % EUP
TO 13,000 IP Beg, F & T 3,000 1/4 750
PIP, F & T 10,000 100% 10,000
F & On H 3,000 F & On H 3,000 100% 3,000
IP, End 4,000 IP, End 4,000 1/8 500
TUAF 20,000 Total 20,000 14,250
CASE 8) Input:
Ip, Beg 10,000
PIP 30,000
TUTBAF 40,000 Even Application
Output: Actual % EUP
TO 25,000 IP Beg, F & T 10,000 30% 3,000
PIP, F & T 15,000 100% 15,000
IP, End 15,000 IP, End 15,000 60% 9,000
TUAF 40,000 Total 40,000 27,000
PART II
Materials
Uneven Application
% EUP
0% -
100% 38,000
100% 12,000
50,000
Materials
Uneven Application
% EUP
100% 22,000
100% 28,000
100% 12,000
62,000
Materials
Uneven Application
% EUP
40% 3,200
100% 56,000
60% 9,600
68,800
Materials
Uneven Application
% EUP
55% 4,400
100% 12,000
100% 4,000
75% 4,500
24,900
Materials
Uneven Application
% EUP
70% 7,000
100% 12,000
60% 4,800
23,800
INPUT = OUTPUT
BEG + 120,000 = 130,000+10,000+END
Materials where end is equal to 75% of Beg.
Uneven Application Hence:
% EUP BEG + 120,000 =130,000+10,000+(75%BEG)
80% 64,000 BEG - .75BEG =130,000+10,000 - 120,000
100% 50,000 .25BEG = 20,000
100% 10,000 0.25 0.25
50% 30,000 BEG = 80,000
154,000
Materials
Uneven Application
% EUP
100% 3,000
100% 10,000
100% 3,000
0% -
16,000
Materials
Uneven Application
% EUP
60% 6,000
100% 15,000
40% 6,000
27,000
Panalangin, Rayhana L.
DEPARTMENT A
Input:
Ip, Beg 50,000
PIP 175,000
TUTBAF 225,000
Output:
TO 165,000 IP Beg, F & T
PIP, F & T
IP, End 60,000 IP, End
TUAF 225,000 Total
PROBLEM 2
Quantity Schedule
DATE
DEPARTMENT I
Input:
Ip, Beg 30,000
PIP 150,000
TUTBAF 180,000
Output:
TO 153,000 IP Beg, F & T
PIP, F & T
IP, End 27,000 IP, End
TUAF 180,000 Total
DEPARTMENT II
Input:
Ip, Beg 60,000
Received 153,000
TUTBAF 213,000
Output:
TO 165,000 IP Beg, F & T
Received, F & T
IP, End 48,000 IP, End
TUAF 213,000 Total
DEPARTMENT III
Input:
Ip, Beg 40,000
Received 165,000
TUTBAF 205,000
Output:
TO 140,000 IP Beg, F & T
Received, F & T
IP, End 65,000 IP, End
TUAF 205,000 Total
DEPARTMENT I
Input:
IP, Beg 45,000
PIP 225,000
TUTBAF 270,000
Output:
TO 230,000 IP Beg, F & T
PIP, F & T
IP, End 40,000 IP, End
TUAF 270,000 Total
DEPARTMENT I
COST TO BE ACCOUNTED FOR: COSTS EUP
Cost added this month:
Materials 675,000.00 225,000
Labor 480,000.00 240,000
Factory Overhead 240,000.00 240,000
Total 1,395,000.00
Cost , Beg 180,000.00
TOTAL 1,575,000.00
TOTAL
JOURNAL ENTRIES:
Input:
Ip, Beg 40,000
Received 165,000
Even Application
TUTBAF 205,000
Actual % EUP Output:
50,000 60% 30,000 TO 190,000
115,000 100% 115,000
60,000 75% 45,000 IP, End 15,000
225,000 190,000 TUAF 205,000
PROBLEM 2
antity Schedule
DATE
EPARTMENT I
EPARTMENT II
EPARTMENT I
Input:
TOTAL
1,110,000.00
1,380,000.00
IP, End
195,000.00
1,575,000.00
TOTAL
T - ACCOUNTS
WIP - DEPT. I
Beg Bal. 180,000.00 1,380,000.00 TO
M, L, FOH 1,395,000.00
Total 1,575,000.00 1,380,000.00 Total
Ending Bal. 195,000.00
WIP - DEPT. II
Beg Bal. 600,000.00 1,900,000.00 TO
M, L, FOH 590,000.00
Transferred In 1,380,000.00
Total 2,570,000.00 1,900,000.00 Total
Ending Bal. 670,000.00
DEPARTMENT II
90,000 units
Cost added:
Materials (45,000 x 2.00) 90,000.00
Labor (40,000 x .60) 24,000.00
Factory Overhead (40,000 x 0.40) 16,000.00
Transferred In Cost (90,000 x 6.00) 540,000.00 670,000.00
2,570,000.00
DEPARTMENT III
Input:
IP, Beg 60,000
Conversion Costs Materials Received 190,000
Even Application Uneven Application TUTBAF 250,000
EUP % EUP Output:
20,000 20% 10,000 TO 210,000 IP Beg, F & T
140,000 100% 140,000 Received, F & T
40,000 50% 45,000 IP, End 40,000 IP, End
200,000 195,000 TUAF 250,000 Total
DEPARTMENT III
COST TO BE ACCOUNTED FOR: COSTS
Cost added this month:
Materials 200,000.00
Labor 100,000.00
Factory Overhead 120,000.00
Total 420,000.00
Cost , Beg 300,000.00
Transferred In Cost 1,900,000.00
TOTAL 2,620,000.00
Conversion Costs
Even Application
Actual % EUP
60,000 40% 24,000
150,000 100% 150,000
40,000 65% 26,000
250,000 200,000
ENT III
EUP UNIT COST
200,000 1.00
200,000 0.50
200,000 0.60
2.10
190,000 10.00
12.10
300,000.00
24,000.00
12,000.00
14,400.00
350,400.00
1,815,000.00
10.31 2,165,400.00
26,000.00
13,000.00
15,600.00
400,000.00 454,600.00
2,620,000.00
Panalangin, Rayhana L.
1&2) Input:
c ; b IP, BEG 10,000
PIP 40,000 CONVERSION COSTS
TUTBAF 50,000 EVEN APPLICATION
Output: ACTUAL %
TO 30,000 IP BEG, F&T 10,000 50%
PIP, F&T 20,000 100%
IP, END 20,000 IP, END 20,000 40%
TUAF 50,000 TOTAL 50,000
3) MATERIALS
b UNEVEN APPLICATION
ACTUAL % EUP
IP BEG, F&T 32,000 100% 32,000
PIP, F&T 140,000 100% 140,000
IP, END 48,000 0% -
TOTAL 220,000 172,000
4) CONVERSION COSTS
b EVEN APPLICATION
ACTUAL % EUP
IP BEG, F&T 36,000 60% 21,600
PIP, F&T 90,000 100% 90,000
IP, END 30,000 60% 18,000
TOTAL 156,000 129,600
5&6) Input:
b ; b IP, BEG 30,000
PIP 60,000 CONVERSION COSTS
TUTBAF 90,000 EVEN APPLICATION
Output: ACTUAL %
TO 70,000 IP BEG, F&T 30,000 60%
PIP, F&T 40,000 100%
IP, END 20,000 IP, END 20,000 10%
TUAF 90,000 TOTAL 90,000
7) Input:
a IP, BEG 10,000
RECEIVED 50,000 CONVERSION COSTS
TUTBAF 60,000 EVEN APPLICATION
Output: ACTUAL %
TO 40,000 IP BEG, F&T 10,000 2/5
RECEIVED, F&T 30,000 100%
IP, END 20,000 IP, END 20,000 3/10
TUAF 60,000 TOTAL 60,000
Panalangin, Rayhana L.