Lost Units:

Department A for September: Units

Loss units at the end of the process
In process, September 1 10,000 2/5 done
Received from preceding Department 50,000 WIP, beg 10,000
In process, September 30 5,000 1/5 done Received 50,000
Total units 60,000
Loss in units 8,000
WIP, beg 10,000 3/5 left 6,000
Finished 37,000 37,000
EUP:
Total finished 47,000 43,000
Loss at the start or during the process WIP, end 5,000 1/5 done 1,000
Loss units 8,000 100% 8,000
WIP, beg 10,000 Total accounted units 60,000 52,000
Received 50,000
Total units 60,000

WIP, beg 10,000 3/5 left 6,000 Abnormal Loss:

Finished 37,000 37,000
WIP, beg 3,000 2/3 done
Total finished 47,000 43,000
Received from prior department 45,000
WIP, end 5,000 1/5 done 1,000
WIP, end 4,000 1/8 done
Loss units 8,000 0
Abnormal Loss 5,000
Total accounted units 60,000 44,000
WIP, beg P 28,340
Materials 159,375
Loss units 3/4 done Labor 95,625
Overhead 63,750
WIP, beg 10,000 Received from prior department 135,000
Received 50,000
Total units 60,000 Abnormal loss at the end of the process is fully
assigned the departmental unit cost of P7.50. Instead
WIP, beg 10,000 3/5 left 6,000 of showing the breakdown of its cost, the 5,000 units
Finished 37,000 37,000 may simply be multiplied by the total unit cost of
Total finished 47,000 43,000 P10.50.
WIP, end 5,000 1/5 done 1,000
Loss units 8,000 3/4 done 6,000
Total accounted units 60,000 50,000
 Abnormal loss at the start or during the process:

WIP, beg 3,000

Received 45,000
Total units 48,000

WIP, beg 3,000 1/3 left 1,000

Finished 36,000 36,000
Total finished 39,000 37,000
WIP, end 4,000 1/8 done 500
Loss units 5,000 0
Total accounted units 48,000 37,500

EUP Cost/unit
WIP, beg 28,340
Cost this month
Materials 159,375 37,500 4.25
Labor 95,625 37,500 2.55
Overhead 63,750 37,500 1.70
Total Cost 347,090 8.50
Received 135,000 45,000 3.00
Total Cost 482,090 11.50

WIP, beg (3k units)

Cost last month (2k units) 28,340
Cost this month (1k units) 8,500
Total cost of finished WIP, beg 36,840
Received and finished 414,000
Total cost of finished goods 450,840
WIP, end (4k units)
Cost from prior department 12,000
Cost this department 4,250
Cost of WIP, end 16,250
Abnormal Loss
Cost from prior department 15,000
Cost this department 0
Total abnormal loss cost 15,000
Total cost accounted for 482,090
 Abnormal loss, 1/2 done:

WIP, beg 3,000

Received 45,000
Total units 48,000

WIP, beg 3,000 1/3 left 1,000

Finished 36,000 36,000
Total finished 39,000 37,000
WIP, end 4,000 1/8 done 500
Loss units 5,000 1/2 done 2,500
Total accounted units 48,000 40,000

EUP Cost/unit
WIP, beg 28,340
Cost this month
Materials 159,375 40,000 3.9844
Labor 95,625 40,000 2.3906
Overhead 63,750 40,000 1.5938
Total Cost 347,090 7.9688
Received 135,000 45,000 3.0000
Total Cost 482,090 10.9688

WIP, beg (3k units)

Cost last month (2k units) 28,340
Cost this month (1k units) 7,969
Total cost of finished WIP, beg 36,309
Received and finished 394,875
Total cost of finished goods 431,184
WIP, end (4k units)
Cost from prior department 12,000
Cost this department 3,984
Cost of WIP, end 15,984
Abnormal Loss
Cost from prior department 15,000
Cost this department 19,922
Total abnormal loss cost 34,922
Total cost accounted for 482,090
 Abnormal loss, at the end of the process:

WIP, beg 3,000

Received 45,000
Total units 48,000

WIP, beg 3,000 1/3 left 1,000

Finished 36,000 36,000
Total finished 39,000 37,000
WIP, end 4,000 1/8 done 500
Loss units 5,000 100% 5,000
Total accounted units 48,000 42,500

EUP Cost/unit
WIP, beg 28,340
Cost this month
Materials 159,375 42,500 3.75
Labor 95,625 42,500 2.25
Overhead 63,750 42,500 1.50
Total Cost 347,090 7.50
Received 135,000 45,000 3.00
Total Cost 482,090 10.50

WIP, beg (3k units)

Cost last month (2k units) 28,340
Cost this month (1k units) 7,500
Total cost of finished WIP, beg 35,840
Received and finished 378,000
Total cost of finished goods 413,840
WIP, end (4k units)
Cost from prior department 12,000
Cost this department 3,750
Cost of WIP, end 15,750
Abnormal Loss
Cost from prior department 15,000
Cost this department 37,500
Total abnormal loss cost 52,500
Total cost accounted for 482,090
Normal Loss - Subsequent Department

In process, August 1 5,000 2/5 done

Received from Department A 20,000 1 piso
In process, August 31 6,000 2/3 done
Normal Loss 2,000

In process, August 1 P 14,100

Cost added in Department B:
Materials 39,900
Labor 23,940
Overhead 15,960

Normal and Abnormal Loss:

Quantity data:
In process, September 1 10,000 1/4 done
Received from preceding department 40,000
In process, September 30 5,000 1/5 done
Normal Loss 2,000
Abnormal Loss 3,000 1/2 done

Cost data:
Factory costs, September
Materials P 152,000
Labor 82,000
Overhead 32,800
Received from preceding department 79,800
Work in process, September 1 41,400

Materials are added at the start of the process

 Normal loss at the start of the process:

WIP, beg 5,000

Received 20,000
Total units 25,000

WIP, beg 5,000 3/5 left 3,000

Finished 12,000 12,000
Total finished 17,000 15,000
WIP, end 6,000 2/3 done 4,000
Loss units 2,000 0
Total accounted units 25,000 19,000

EUP Cost/unit
WIP, beg 14,100
Cost this month
Materials 39,900 19,000 2.1000
Labor 23,940 19,000 1.2600
Overhead 15,960 19,000 0.8400
Total Cost 93,900 4.2000
Received 20,000 20,000 1.0000
Adjustments (2,000*1)/(20,000-2,000)   0.1111
Total Cost 113,900 5.3111

WIP, beg (5k units)

Cost last month (2k units) 14,100
Cost this month (3000*4.20) 12,600
Adjustments 0
Total cost of finished WIP, beg 26,700
Received and finished (12,000*5.3111) 63,733
Total cost of finished goods 90,433
WIP, end (6k units)
Cost from prior department (6,000*1) 6,000
Cost this department (4,000*4.20) 16,800
Adjustments (6,000*0.1111) 667
Total cost of WIP, end 23,467
Total cost accounted for 113,900
 Normal loss, 1/2 done:

WIP, beg 5,000

Received 20,000
Total units 25,000

WIP, beg 5,000 3/5 left 3,000

Finished 12,000 12,000
Total finished 17,000 15,000
WIP, end 6,000 2/3 done 4,000
Loss units 2,000 1/2 done 1,000
Total accounted units 25,000 20,000

EUP Cost/unit
WIP, beg 14,100
Cost this month
Materials 39,900 20,000 1.9950
Labor 23,940 20,000 1.1970
Overhead 15,960 20,000 0.7980
Total Cost 93,900 3.9900
Received 20,000 20,000 1.0000
Adjustments (2,000*1)+(1,000*3.99)/(25,000-2,000)   0.2604
Total Cost 113,900 5.2504

WIP, beg (5k units)

Cost last month (2k units) 14,100
Cost this month (3000*3.99) 11,970
Adjustments (5,000*0.2604) 1,302
Total cost of finished WIP, beg 27,372
Received and finished (12,000*5.2504) 63,005
Total cost of finished goods 90,377
WIP, end (6k units)
Cost from prior department (6,000*1) 6,000
Cost this department (4,000*3.99) 15,960
Ajustments (6,000*0.2604) 1,563
Total cost of WIP, end 23,523
Total cost accounted for 113,900
 Normal loss at the end of the process:

WIP, beg 5,000

Received 20,000
Total units 25,000

WIP, beg 5,000 3/5 left 3,000

Finished 12,000 12,000
Total finished 17,000 15,000
WIP, end 6,000 2/3 done 4,000
Loss units 2,000 100% 2,000
Total accounted units 25,000 21,000

EUP Cost/unit
WIP, beg 14,100
Cost this month
Materials 39,900 21,000 1.9000
Labor 23,940 21,000 1.1400
Overhead 15,960 21,000 0.7600
Total Cost 93,900 3.8000
Received 20,000 20,000 1.0000
Adjustments (2,000*1)+(2,000*3.80)/17000   0.5647
Total Cost 113,900 5.3647

WIP, beg (5k units)

Cost last month (2k units) 14,100
Cost this month (3,000*3.80) 11,400
Adjustments (5,000*0.5647) 2,824
Total cost of finished WIP, beg 28,324
Received and finished (12,000*5.3647) 64,376
Total cost of finished goods 92,700
WIP, end (6k units)
Cost from prior department (6,000*1) 6,000
Cost this department (4,000*3.80) 15,200
Adjustments 0
Total cost of WIP, end 21,200
Total cost accounted for 113,900
Normal loss during the process:
WIP, beg 5,000
Received 20,000
Total units 25,000

WIP, beg 5,000 3/5 left 3,000

Finished 12,000 12,000
Total finished 17,000 15,000
WIP, end 6,000 2/3 done 4,000
Loss units 2,000 0% 0
Total accounted units 25,000 19,000

EUP Cost/unit
WIP, beg 14,100
Cost this month
Materials 39,900 19,000 2.1000
Labor 23,940 19,000 1.2600
Overhead 15,960 19,000 0.8400
Total Cost 93,900 4.2000
Received 20,000 20,000 1.0000
Adjustments (2,000*1)/19000 EUP   0.1053
Total Cost 113,900 5.3053

WIP, beg (5k units)

Cost last month (2k units) 14,100
Cost this month (3,000*4.20) 12,600
Adjustments (3,000*0.1053) 316
Total cost of finished WIP, beg 27,016
Received and finished (12,000*5.3053) 63,663
Total cost of finished goods 90,679
WIP, end (6k units)
Cost from prior department (6,000*1) 6,000
Cost this department (4,000*4.20) 16,800
Adjustments (4,000*0.1053) 421
Total cost of WIP, end 23,221
Total cost accounted for 113,900
 Normal and abnormal loss at the end of the process:

WIP, beg 10,000

Received 40,000

Total units 50,000

Materials Conversion

WIP, beg 10,000 0% 0 3/4 left 7,500

Finished 30,000 100% 30,000 100% 30,000

Total finished 40,000 30,000 37,500

WIP, end 5,000 100% 5,000 1/5 done 1,000

Normal Loss 2,000 0 0

Abnormal Loss 3,000 100% 3,000 1/2 done 1,500

Total accounted units 50,000 38,000 40,000

EUP Cost/unit
WIP, beg 41,400
Cost this month
Materials 152,000 38,000 4.0000
Labor 82,000 40,000 2.0500
Overhead 32,800 40,000 0.8200
Total Cost 308,200 6.8700
Received 79,800 40,000 1.9950
Adjustments (2,000*1.9950)/(40,000-2,000)   0.1050

Total Cost 388,000 8.9700

WIP, beg (10k units)
Cost last month 41,400
Cost this month
Materials 0
Labor (7,500*2.05) 15,375
Overhead (7,500*0.82) 6,150 21,525
Adjustments 0
Total cost of finished WIP, beg 62,925
Received and finished (30,000*8.97) 269,100
Total cost of finished goods 332,025
WIP, end (5k units)
Cost from prior department (5,000*1.995) 9,975
Cost this department
Materials (5,000*4) 20,000
Labor (1,000*2.05) 2,050
Overhead (1,000*0.82) 820 22,870
Adjustments (5,000*0.105) 525
Total cost of WIP, end 33,370
Abnormal Loss (3,000 units)
Cost from prior department (3,000*1.995) 5,985
Cost this department
Materials (3,000*4) 12,000
Labor (1,500*2.05) 3,075
Overhead (1,500*0.82) 1,230 16,305
Adjustments (3,000*0.105) 315
Total cost of abnormal units 22,605
Total cost accounted for 388,000
 Normal and abnormal loss, 1/2 done:

WIP, beg 10,000

Received 40,000
Total units 50,000
Materials Conversion
WIP, beg 10,000 0% 0 3/4 left 7,500
Finished 30,000 100% 30,000 100% 30,000
Total finished 40,000 30,000 37,500
WIP, end 5,000 100% 5,000 1/5 done 1,000
Normal Loss 2,000 100% 2,000 1/2 done 1,000
Abnormal Loss 3,000 100% 3,000 1/2 done 1,500
Total
accounted units 50,000 40,000 41,000

EUP Cost/unit
WIP, beg 41,400
Cost this month
Materials 152,000 40,000 3.8000
Labor 82,000 41,000 2.0000
Overhead 32,800 41,000 0.8000
Total Cost 308,200 6.6000
Received 79,800 40,000 1.9950
Adjustments   0.3347
Total Cost 388,000 8.9297

Computation of Adjustment cost:

Cost of lost units

Cost from department A (2,000x1.995) 3,990
Cost from department B
Materials (2,000 x 3.8) 7,600
Labor (1,000 x 2) 2,000
Overhead (1,000 x 0.80) 800
Total Cost of lost units 14,390
Divided by (10k+30k+3K) 43,000
Unit cost adjustment 0.3347
WIP, beg (10k units)
Cost last month 41,400
Cost this month
Materials 0
Labor (7,500*2.) 15,000
Overhead (7,500*0.8) 6,000 21,000
Adjustments (10,000x0.3347) 3,347
Total cost of finished WIP, beg 65,747
Received and finished (30,000*8.9297) 267,890
Total cost of finished goods 333,636
WIP, end (5k units)
Cost from prior department (5,000*1.995) 9,975
Cost this department
Materials (5,000*3.80) 19,000
Labor (1,000*2) 2,000
Overhead (1,000*0.80) 800 21,800
Adjustments 0
Total cost of WIP, end 31,775
Abnormal Loss (3,000 units)
Cost from prior department (3,000*1.995) 5,985
Cost this department
Materials (3,000*3.80) 11,400
Labor (1,500*2) 3,000
Overhead (1,500*0.80) 1,200 15,600
Adjustments (3,000*0.3347) 1,004
Total cost of abnormal units 22,589
Total cost accounted for 388,000
 Normal and abnormal loss at the end of the process:

WIP, beg 10,000

Received 40,000
Total units 50,000
Materials Conversion
WIP, beg 10,000 0% 0 3/4 left 7,500
Finished 30,000 100% 30,000 100% 30,000
Total finished 40,000 30,000 37,500
WIP, end 5,000 100% 5,000 1/5 done 1,000
Normal Loss 2,000 100% 2,000 100% 2,000
Abnomal
Loss 3,000 100% 3,000 1/2 done 1,500
Total
accounted
units 50,000 40,000 42,000

EUP Cost/unit

WIP, beg 41,400

Cost this month

Materials 152,000 40,000 3.8000

Labor 82,000 42,000 1.9524

Overhead 32,800 42,000 0.7810

Total Cost 308,200 6.5333

Received 79,800 40,000 1.9950

Adjustments (2,000x852833)/40,000   0.4264

Total Cost 388,000 8.9548

WIP, beg (10k units)

Cost last month 41,400

Cost this month

Materials 0

Labor (7,500*2.) 14,643

Overhead (7,500*0.8) 5,857 20,500

Adjustments (10,000x0.4264) 4,264

Total cost of finished WIP, beg 66,164

Received and finished (30,000*8.9548) 268,643

Total cost of finished goods 334,807

WIP, end (5k units)

Cost from prior department (5,000*1.995) 9,975

Cost this department

Materials (5,000*3.80) 19,000

Labor (1,000*1.9524) 1,952

Overhead (1,000*0.7810) 781 21,733

Adjustments 0

Total cost of WIP, end 31,708

Abnormal Loss (3,000 units)

Cost from prior department (3,000*1.995) 5,985

Cost this department

Materials (3,000*3.80) 11,400

Labor (1,500*1.9524) 2,929

Overhead (1,500*0.7810) 1,171 15,500

Adjustments 0

Total cost of abnormal units 21,485

Total cost accounted for 388,000

 Normal and abnormal loss during the process:

WIP, beg 10,000

Received 40,000

Total units 50,000

Materials Conversion

WIP, beg 10,000 0% 0 3/4 left 7,500

Finished 30,000 100% 30,000 100% 30,000

Total finished 40,000 30,000 37,500

WIP, end 5,000 100% 5,000 1/5 done 1,000

Normal Loss 2,000 0% 0 0% 0

Abnormal Loss 3,000 100% 3,000 1/2 done 1,500

Total accounted
units 50,000 38,000 40,000

EUP Cost/unit
WIP, beg 41,400
Cost this month
Materials 152,000 38,000 4.0000
Labor 82,000 40,000 2.0500
Overhead 32,800 40,000 0.8200
Total Cost 308,200 6.8700
Received 79,800 40,000 1.9950
Adjustments (2,000x1.995)/40,000   0.0998
Total Cost 388,000 8.9648
WIP, beg (10k units)

Cost last month 41,400

Cost this month

Materials 0
Labor (7,500*2.05) 15,375

Overhead (7,500*0.82) 6,150 21,525

Adjustments (7,500x0.0998) 748

Total cost of finished WIP, beg 63,673

Received and finished (30,000*8.9648) 268,943

Total cost of finished goods 332,616

WIP, end (5k units)

Cost from prior department (5,000*1.995) 9,975

Cost this department

Materials (5,000*4) 20,000

Labor (1,000*2.05) 2,050

Overhead (1,000*0.82) 820 22,870

Adjustments (1,000*0.0998) 100

Total cost of WIP, end 32,945

Abnormal Loss (3,000 units)

Cost from prior department (3,000*1.995) 5,985

Cost this department

Materials (3,000*4) 12,000

Labor (1,500*2.05) 3,075

Overhead (1,500*0.82) 1,230 16,305

Adjustments (1,500*0.0998) 150

Total cost of abnormal units 22,440

Total cost accounted for 388,000