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    This document contains information about the production process and costs for a manufacturing process. It includes details such as input units, raw materials costs, normal and abnormal losses, output, and costs per unit. The key details are that the input was 112,000 units, the normal loss was 5,600 units, expected output was 106,400 units, actual output was 107,000 units comprising 105,400 good units and 1,600 units of work in progress, and the abnormal loss was 600 units.

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    CMA T8

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    This document contains information about the production process and costs for a manufacturing process. It includes details such as input units, raw materials costs, normal and abnormal losses, output, and costs per unit. The key details are that the input was 112,000 units, the normal loss was 5,600 units, expected output was 106,400 units, actual output was 107,000 units comprising 105,400 good units and 1,600 units of work in progress, and the abnormal loss was 600 units.

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    © All Rights Reserved
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    7 views3 pages

    Cma T8

    Uploaded by

    璇詠
    This document contains information about the production process and costs for a manufacturing process. It includes details such as input units, raw materials costs, normal and abnormal losses, output, and costs per unit. The key details are that the input was 112,000 units, the normal loss was 5,600 units, expected output was 106,400 units, actual output was 107,000 units comprising 105,400 good units and 1,600 units of work in progress, and the abnormal loss was 600 units.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    Q8.

    Input
    Normal Loss
    Expected Output
    Actual Output
    Abnormal Loss/Gain
    Total Cost
    Average Cost Per Unit
    Abnormal Loss / Gain Value
    Normal Loss Scrap Value
    Output

    Process 2
    Units RM Units RM
    11200
    Input 0 187704 Normal Loss Scrap Value
    Material Abnormal Loss
    Labour Output
    Overhead
    Abnormal Gain

    Abnormal Loss
    RM RM
    Process Scrap
    Statement of Profit or Loss

    Scrap
    RM RM
    Process Cash
    Abnormal Gain or Loss

    Process
    Units RM Units RM
    Period Cost Output
    Material CWIP
    Unit Previous Process Materials Conversion
    % % %
    Output 112000
    CWIP
    Total EU
    Cost
    Cost Per Eu
    Question 20

    Input= 112000

    Normal loss = 112000 x 5% = 5600

    Expected output = 112000-5600 = 106400

    Actual output = 105400 + 1600 = 107000

    Abnormal loss= 107000 – 106400 = 600

    Process
    Units RM Units RM
    11200
    Input 0 187704 Normal Loss Scrap Value 5600
    OWIP 1200 Abnormal Loss 600
    10540
    Output 0
    CWIP 1600

    Unit Previous Process Materials Conversion


    % % %
    Output 112000
    CWIP
    Total EU
    Cost
    Cost Per Eu

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