Professional Documents
Culture Documents
Dr C.O.G.S
Direct material Direct labor Manufacturing overhead Total
- 320 320
9,300 9,300 9,300
900 630 630
10,200 10,250 10,250
321,300 110,700 88,150 520,150
31.5 10.8 8.6 50.9
292,950 100,440 79,980 473,370
20,000 8,756 7,872 36,628
312,950 109,196 87,852 509,998
28,350 6,804 5,418 40,572
37,800 12,960 10,320 61,080
57,800 21,716 18,192 97,708
92,250
88,150
4,100 Underapplied
> Different by 4.4%
4,100.0
Cr Manufacturing overhead 4,100
W.I.P
30,420.0 509,998.0
(R.M) 321,300.0
(Salaries and wages payable) 110,700.0
(M.O) 88,150.0
550,570.0 509,998.0
Bal 40,572.0
COGS
-
(FGs) 97,708
(M.O) 4,100
101,808
Manufacturing cost
(R.M) 7,000
(Tools & Supplies) 10,000
(Salaries and wages payable) 12,000
(Salaries and wages payable) 2,250
(Depreciation) 25,000
Bal 36,000
Process 1:
Index Direct material
Cost incurred in this period 70,000
Unit started and completed this period 800
Unit cost (FiFo) 87.5
Process 2:
Index Direct material
Process P1
Equivalent units to complete beginning WIP units -
Unit started and completed this period 750
Ending Equivalent units 50
Total equivalent units (FiFo) 800
Seperate units incurred in the process 2
Total costs of 800 finished goods produced in the process 1 70,000
Total costs incurred in the process 2 70,000
Unit cost in the process 2 87.50
Total costs of 750 FGs 65,625
Total cost of 130 FGs 12,220
Total cost of 880 FGs 77,845
Ending WIP costs 4,375
Acctual MO 83,970
Applied MO 18,370
Difference 65,600
5.80%
Direct labor M.O Total
18,000 13,200 101,200
800 800 800
22.5 16.5 126.5
(underapplied)
Total
621
12,000 12,000
59,595
101,200
160,795
197.87
148,403.44 154 (A)
29,014.13 ( beginning WIP) 24,375
177,417.57 (621) 12,000
7,752.43 (622) 29,225
(627) 18,370
(WIP pro1) 101,200
185,170 177,417.57
7,752.43
622 627
29,225 29,225 18,370
- 19,500 1,130
18,370
155 (A)
177,417.57
-
177,417.57
Index
Chi phí NVLTT
Chi phí NCTT
Chi phí sản xuất chung
TOTAL
3,269,166.667
2,583,000
1,127,000
6,979,166.7
Tính giá thành SPDD chuẩn theo pp ước lượng SP hoàn thành tương đương
7,000
1,400
900
t to: - Production dept
332,100
144,900
1,130,833
Chi phí dở dang cuối kỳ Total
653,833 4,576,833
332,100 3,247,200
144,900 1,416,800
1,130,833 9,240,833
60,000
653833.333333333
Tổng trị giá SP hoàn thành tiêu chuẩn Giá thành sản phẩm chuẩn
3,269,167 467.0238
2,583,000 369.0000
1,127,000 161.0000
6,979,167 997
154 (A)
3,439,000
2,628,756
1,146,964
7,214,720
627
1,146,964
Phương pháp kết chuyển chi phí song song:
CHI PHÍ SẢN XUẤT PHÂN
Index
PX1
DIRECT MATERIAL 51,000
DIRECT LABOR 11,200
MANUFACTURING OVERHEAD 17,920.00
Chi phí sản xuất trong PX1 trong giá thành phẩm:
Chi phí NVLTT 51,000
Chi phí NCTT 11,200
Chi phí SX chung 17,920
Chi phí sản xuất trong PX2 trong giá thành phẩm:
Chi phí NVLTT 8000
Chi phí NCTT 6,800
Chi phí SX chung 9066.667
Phương pháp phân bước: - Tính giá thành sản phẩm của 1500 B
- SPDD cuối phân xưởng 1:
+ Chi phí NVL trực tiếp:
+ Chi phí NC trực tiếp:
+ Chi phí sản xuất chung
Index
CPSX DD đầu kỳ
DIRECT MATERIAL 21,100
DIRECT LABOR 5,000
MANUFACTURING OVERHEAD 8,520
3,187.5
290.91
130.33
PX1
CPPS trong kỳ CPSX SPDD cuối kỳ
29,900 3,188
6,200 291
9,400 130
6,375
1,904.55
2459.89
Chi phí sản xuất
PX2 Cộng
- 47,813
6,000 16,909
5,700 23,490
Giá thành đơn vị
36.8750
11.250
16.8667
80,120
627
23,867 8,520
9,400
50 giờ
40 giờ
10 giờ
5 giờ
10 giờ
154
1. Allocate the cost of electricity department to:
- Production dept 1:
- Production dept 2:
277,613 Allocate the cost of repair & maintenance department to:
- Production dept 1:
- Production dept 2:
2. Allocate the cost of electricity department to:
- Production dept 1:
- Production dept 2:
Allocate the cost of repair & maintenance department to:
- Production dept 1:
- Production dept 2:
(Direct method)
2,112
1,056
2,750
2,200
(Step-down method)
1,920
960
3,230
2,584
Phương pháp phân bước:
- Tính giá thành sản phẩm của 4000 BTP ở phân xưởng 1:
- SPDD cuối phân xưởng 1:
+ Chi phí NVL trực tiếp:
+ Chi phí NC trực tiếp:
+ Chi phí sản xuất chung
PX1
Index
CPSX DD đầu kỳ
DIRECT MATERIAL 1,035,000
DIRECT LABOR 200,000
MANUFACTURING OVERHEAD 65,000
PX1
CPPS trong kỳ CPSX SPDD cuối kỳ Tổng giá thành
4,240,000 1,438,636 3,836,364
700,000 180,000 720,000
435,000 150,000 350,000
95,909
22,200.00
10,002.941