Department 2

Units
In Process, Nov 1 (40% Complete) 1,000
Started 8,000
Completed and Transferred 8,200
In Process, Nov 30 800
Stage of Completion 20%
Costs Cost During
Nov 1 the Month
Cost from Preceding Department 13,500 81,000
Materials 9,000 72,000
Labor and Overhead 5,036 83,580

Departme
Materials
Actual Work Done
Units In Process, Nov 1 1,000
Units Received 8,000
UNITS TO BE ACCOUNTED FOR 9,000

Units Completed and Transferred 8,200 100%

Units In Process, End 800 100%
UNITS ACCOUNTED FOR 9,000

Cost Charged to the Department Unit Cost

Cost From Preceding Department
In Process, Nov 1 13,500
Transferred in During the Month 81,000
94,500 10.50
Cost Added in the Department
In Process, Nov 1
Materials 9,000
Labor and Overhead 5,036
During the Month
Materials 72,000 9.00
Labor and Overhead 83,580 10.60
Total added 169,616 19.60
Total Cost to be Accounted For 264,116 30.10

Cost Accounted for As Follows:

Completed and Transferred (8,200 x 30.10) 246,820
In Process, End
Cost from Preceding Department (800 x 10.50) 8,400
Materials (800 x 9) 7,200
Labor and Overhead (160 x 10.60) 1,696 17,296
Total Costs as Accounted For 264,116
 Materials are added at the beginning of the process.

Department 2
Materials Labor and Overhead
EUP Work Done EUP

8,200 100% 8,200

800 20% 160
9,000 8,360

(94,500/9,000)

(9,000+72,000)/9,000
(5,036+83,580)/8,360
 Department 2
Units
In Process, Nov 1 (40% Complete) 1,000
Started 8,000
Completed and Transferred 8,200
In Process, Nov 30 800
Stage of Completion 20%
Costs Cost During
Nov 1 the Month
Cost from Preceding Department 13,500 81,000
Materials 9,000 72,000
Labor and Overhead 5,036 83,580

Departme
Materials
Actual Work Done
Units In Process, Nov 1 1,000
Units Received 8,000
9,000

Units In Process, Nov 1 1,000 0%

Units Received and Completed 7,200 100%
Units In Process, End 800 100%
9,000

Cost Charged to the Department Unit Cost

Cost In Process, Nov 1 27,536
Transferred in During the Month 81,000 10.125
Cost Added in the Department
During the Month
Materials 72,000 9.00
Labor and Overhead 83,580 10.50
Total added 155,580 19.50
Total Cost to be Accounted For 264,116 29.625

Cost Accounted for As Follows:

Started and Completed (7,200 x 29.625) 213,300
From In Process, Nov. 1 27,536
In Process
Materials -
Labor and Overhead (600 x 10.50) 6,300 33,836
In Process, End
Cost from Preceding Department (800 x 10.125) 8,100
Materials (800 x 9) 7,200
Labor and Overhead (160 x 10.50) 1,680 16,980
Total Costs as Accounted For 264,116
 Materials are added at the beginning of the process.

Department 2
Materials Labor and Overhead
EUP Work Done EUP

- 60% 600
7,200 100% 7,200
800 20% 160
8,000 7,960

(81,000/8,000)

(72,000/8,000)
(83,580/7,960)