er et! 1 Eo ‘Tht Speed Motors Tang eye rome comp be an Se rahe ion, Orme, ere mesh erfatam 04 be oom ® (6) Purenaeen of raw material, 19.000 fe) Matera erat lebor conts apne eRe iia caine nm rancapmantaanl Sea ia, Waal ny ect ae Gam (xj Dt ar ne TJ ant 150,000 70,000 1002 120000 180,008: 1900 4003 240,000 700,000 $200 eed one 20,000 900 soy sane 00 —————_ (ey ‘Actual overhand costs incurred: Vertobie Ree, 950,000 Foed Res. 700,000 (a Completes jobs: 1001, 1002, 1003. ard 1004 (al An units produced en Jobs 1001, 1902.0nd 1003 ware #500. (a Material enaing brventory () Work-in-process WIP) ending ewertry 4eh Finished goods ending sre" oFY im Cont of goods sod je) Under oF over 4 oarhend ————) Makerial Ena, “4 reventeny i Encling Inventas y= Rucchases ~ Raber a) _ 7 Grit Ree: FUSer0 x tio) _ ( \S6eeee) = ClO Steen) ('86 ecco) = 90,004 O WIP ean Lnventoys Ont Cateubsen tor gab tos = M +L. + OH > Gcooc00 + 680,000 + Ge x800e) = (8S AO, 600 O rested ods Trverbony hind: ( ° ted gab (for fentisted 89 : m FL oH Joh 10) = 180.000 + lb ccco +(Qecox®) = TO s000 i lo2 2 120,000 + 1 Se,ev0 4. (1200x30) , = 300,000 Jobie3 = Byo ow + AQeo,wo 7 (30x24) =) = 536,erv0 > Gon 60) Job toy = Y So g00 + $20G00 TF WSoe%e Total Sum = Q35 690°PO, == 4 oe ae “ ead! S Sold Liven = Jeb, lot, 1o2, 1283 ons Se Were Sotd 7 tet = 310,000 ob ler = 3 20000 jotle3. =S36 eee _ Total \QoGorw © sader-over dppliesl Rate 2 3e Teral c = Joos 4 e004 3200 Jeb" 75 + Gooo + Bceo = PODS Ww eK ees each absasbed = 30 x 20Ac0 Ovevh G6 00°9 000 + 1Oo0¢000 Ack OW = dee = \Gggeoe care [indes = Actual — Absorbed = 1S C00 — 606 aod pu t,coe (Ov 2 A vies