Cooking department

first step: computation of EUP

materials Labor OH
EUP WD% EUP WD EUP WD
units received 50,000 units
total units 50,000 units

50,000 _________ 50,000 100% 50,000 100% 50,000 100%

50,000 units 50,000 units 50,000 units 50,000 units

step 2: determination of total cost and cost per unit

cost EUP cost per unit
cost from prior department 66,500 50,000 1.33

added cost materials 14,000 50,000 0.28

direct labor 20,000 50,000 0.4
OH 15,000 50,000 0.3
49,000 0.98
cost per unit 115,500 2.31

step 3 cost accounted

a. cost of completed units
cost from prior department 50,000*1.33 66,500
materials 50,000*0.28 14,000
direct labor 50,000*0.4 20,000
OH 50,000*0.3 49,000
Total 149,500

first step: computation of EUP materials labor OH

EUP WB EUP WD EUP
unit started 50,000 units
unit received ___________
total units 50,000 units
WD