CMCA Corporation

Department A
Cost of Production Report
For the month of April 2013
Material X Material Y Conversion Cost
Quantity Schedule
Actual Qty WD EUP WD EUP WD EUP
In Process 4/1 15,000.00 100% 15,000.00 0% - 25% 3,750.00
Started 95,000.00
Total 110,000.00

Transferred to Department B
In Process 4/1 15,000.00 0% - 100% 15,000.00 75% 11,250.00 1
Started 85,000.00 100% 85,000.00 100% 85,000.00 100% 85,000.00 1
In Process 4/30 10,000.00 100% 10,000.00 0% - 25% 2,500.00 1
Total 110,000.00 95,000.00 100,000.00 98,750.00 2

Cost Charged to Department A

Total Cost IP 4/1 Added This Mo. EUP Unit Cost
Material X 298,750.00 37,500.00 261,250.00 95,000.00 2.750000 2
Material Y 385,000.00 - 385,000.00 100,000.00 3.850000 2
Labor 1,629,375.00 60,000.00 1,569,375.00 98,750.00 15.892405 2
Overhead 2,444,062.50 90,000.00 2,354,062.50 98,750.00 23.838608 2
Total cost to be accounted for 4,757,187.50 187,500.00 4,569,687.50 46.331013

Cost accounted as follows:

Transferred to Department B
In Process 4/1
Cost last month 187,500.00 2
Cost to complete
Material Y 15,000.00 X 3.850000 57,750.00 2
Labor 11,250.00 X 15.892405 178,789.56 2
Overhead 11,250.00 X 23.838608 268,184.34 692,223.89 2
Started and completed 85,000.00 X 46.331013 3,938,136.08 2
Total Completed and transferred 4,630,359.97
In Process 4/30
Material X 10,000.00 X 2.7500 27,500.00 2
Labor 2,500.00 X 15.8924 39,731.01 2
Overhead 2,500.00 X 23.8386 59,596.52 126,827.53 2
Total Cost as accounted for 4,757,187.50 29
 CMCA Corporation
Department B
Cost of Production Report
For the month of April 2013
Material Z Skill M Skill N Overhead
Quantity Schedule
Actual Qty WD EUP WD EUP WD EUP WD EUP
In Process 4/1 25,000 0% - 80% 20,000.00 0% - 40% 8,000.00
Received from Dept. A 100,000
Total 125,000

Transferred to Finished Goods

In Process 4/1 25,000 100% 25,000.00 20% 5,000.00 100% 25,000.00 60% 3,000.00 1
Received 82,000 100% 82,000.00 100% 82,000.00 100% 82,000.00 100% 82,000.00 1
In Process 4/30 18,000 100% 18,000.00 100% 18,000.00 60% 10,800.00 80% 14,400.00 1
Total Average 125,000 125,000.00 105,000.00 117,800.00 99,400.00 1

Cost Charged to Department A

Total Cost IP 4/1 Added This Mo. EUP Unit Cost
Cost from Dept A 5,787,859.97 1,157,500.00 4,630,359.97 100,000.00 46.303600 1
Cost added this Dept.
Material Z 561,000.00 561,000.00 125,000.00 4.488000 1
Skill M 312,000.00 48,000.00 264,000.00 105,000.00 2.514286 1
Skill N 270,000.00 270,000.00 117,800.00 2.292020 1

Overhead 23,000.00 2,000.00 21,000.00 99,400.00 0.211268 1

Total Added This Department 1,166,000.00 50,000.00 1,116,000.00 9.505574 1
Total cost to be accounted for 6,953,859.97 1,207,500.00 5,746,359.97 55.809173
 CMCA Corporation
Department B
Cost of Production Report
For the month of April 2013
Material Z Skill M Skill N Overhead
Quantity Schedule
Actual Qty WD EUP WD EUP WD EUP WD EUP
In Process 4/1 25,000 0% - 80% 20,000.00 0% - 40% 8,000.00
Received from Dept. A 100,000
Total 125,000

Transferred to Finished Goods

In Process 4/1 25,000 100% 25,000.00 20% 5,000.00 100% 25,000.00 60% 3,000.00 1
Received 82,000 100% 82,000.00 100% 82,000.00 100% 82,000.00 100% 82,000.00 1
In Process 4/30 18,000 100% 18,000.00 100% 18,000.00 60% 10,800.00 80% 14,400.00 1
Total Average 125,000 125,000.00 105,000.00 117,800.00 99,400.00 1

Cost Charged to Department A

Total Cost IP 4/1 Added This Mo. EUP Unit Cost
Cost from Dept A 5,787,859.97 1,157,500.00 4,630,359.97 100,000.00 46.303600 1
Cost added this Dept.
Material Z 561,000.00 561,000.00 125,000.00 4.488000 1
Skill M 312,000.00 48,000.00 264,000.00 105,000.00 2.514286 1
Skill N 270,000.00 270,000.00 117,800.00 2.292020 1

Overhead 23,000.00 2,000.00 21,000.00 99,400.00 0.211268 1

Total Added This Department 1,166,000.00 50,000.00 1,116,000.00 9.505574 1
Total cost to be accounted for 6,953,859.97 1,207,500.00 5,746,359.97 55.809173
 CMCA Corporation
Department B
Cost of Production Report
For the month of April 2013
Material Z Skill M Skill N Overhead
Quantity Schedule
Actual Qty WD EUP WD EUP WD EUP WD EUP
In Process 4/1 25,000 0% - 80% 20,000.00 0% - 40% 8,000.00
Received from Dept. A 100,000
Total 125,000

Transferred to Finished Goods

In Process 4/1 25,000 100% 25,000.00 20% 5,000.00 100% 25,000.00 60% 3,000.00 1
Received 82,000 100% 82,000.00 100% 82,000.00 100% 82,000.00 100% 82,000.00 1
In Process 4/30 18,000 100% 18,000.00 100% 18,000.00 60% 10,800.00 80% 14,400.00 1
Total Average 125,000 125,000.00 105,000.00 117,800.00 99,400.00 1

Cost Charged to Department A

Total Cost IP 4/1 Added This Mo. EUP Unit Cost
Cost from Dept A 5,787,859.97 1,157,500.00 4,630,359.97 100,000.00 46.303600 1
Cost added this Dept.
Material Z 561,000.00 561,000.00 125,000.00 4.488000 1
Skill M 312,000.00 48,000.00 264,000.00 105,000.00 2.514286 1
Skill N 270,000.00 270,000.00 117,800.00 2.292020 1

Overhead 23,000.00 2,000.00 21,000.00 99,400.00 0.211268 1

Total Added This Department 1,166,000.00 50,000.00 1,116,000.00 9.505574 1
Total cost to be accounted for 6,953,859.97 1,207,500.00 5,746,359.97 55.809173

Cost accounted as follows

Transferred to Finished Goods
In Process 4/1

Cost last month 1,207,500.00

Cost to complete
Material 25,000 X 4.488000 112,200.00 1
Skill M 5,000 X 2.514286 12,571.43 1
Skill N 25,000 X 2.292020 57,300.51 1
Overhea 3,000 X 0.211268 633.80 1,390,205.74 1
Received and Co 82,000 X 55.809173 255,402,434.31 4,576,352.22 1

Total 5,966,557.96
In Process 4/30
Cost from Dept A 18,000 X 46.303600 833,464.79 1
Material Z 18,000 X 4.488000 80,784.00 1
Skill M 18,000 X 2.514286 45,257.14 1
Skill N 10,800 X 2.292020 24,753.82 1
Overhead 14,400 X 0.211268 3,042.25 987,302.01 1
6,953,859.97 20

50% 100%

Skill M Skill N
100% 100%
0
 Total 5,966,557.96
In Process 4/30
Cost from Dept A 18,000 X 46.303600 833,464.79 1
Material Z 18,000 X 4.488000 80,784.00 1
Skill M 18,000 X 2.514286 45,257.14 1
Skill N 10,800 X 2.292020 24,753.82 1
Overhead 14,400 X 0.211268 3,042.25 987,302.01 1
6,953,859.97 20

50% 100%

Skill M Skill N
100% 100%
0

F&A Company
Cost of Production Report
For the month of April 2013

Actual Materials Labor

Qty. Schedule
Units WD EUP WD EUP
In process Beginning 2,000 30% 600 25% 500
Started this period 14,000
Total 16,000
Completed and Transferred
In process Beginning 2,000 70% 1,400 75% 1,500
Started this period 12,500 100% 12,500 100% 12,500
In process End 1,500 60% 900 50% 750
16,000 14,800 14,750

Cost Charged to the Department Total Cost

 F&A Company
Cost of Production Report
For the month of April 2013

Actual Materials Labor

Qty. Schedule
Units WD EUP WD EUP
In process Beginning 2,000 30% 600 25% 500
Started this period 14,000
Total 16,000
Completed and Transferred
In process Beginning 2,000 70% 1,400 75% 1,500
Started this period 12,500 100% 12,500 100% 12,500
In process End 1,500 60% 900 50% 750
16,000 14,800 14,750

Cost Charged to the Department Total Cost

In Process 4/1/13 5,000.00
Cost added This Month
Materials 81,400.00
Labor 121,687.50
Overhead 85,625.00
Total Cost added this month 288,712.50
Total Cost to be accounted for 293,712.50

Cost accounted as follows:

Completed and Transferred
In Process 4/1/13
Cost last month 5,000
Cost to complete:
Materials 1,400 X 5.50 7,700
Labor 1,500 X 8.25 12,375
Overhead 900 X 6.25 5,625
Started and Completed 12,500 X 20.00

In process end
Materials 900 X 5.50 4,950
Labor 750 X 8.25 6,188
Overhead 300 X 6.25 1,875
Total Cost as accounted for

Materials is added 30% at the start, plus 30% when 50% complete as to labor and the remainin
the products are 90% complete as to labor.
Required
Prepare the cost of production report of F&A Company for the month of April assuming t
current cost per units for Materials is P5.50, Labor is P8.25, and Overhead is P6.25.
 Overhead
WD EUP
55% 1,100 2

45% 900 2
100% 12,500 2
20% 300 2

13,700

EUP Unit Cost

14,800 5.50 2
14,750 8.25 2
13,700 6.25 2
20.00
20.00

2
2
30,700 2
250,000 280,700.00 2

2
2
13,012.50 2
293,712.50 28

40% is added only when

e IP beg cost is P5,000,
 CMCA Corporation
Department A
Cost of Production Report
For the month of April 2013

Material X Material Y Conversion Cost

Quantity Schedule
Actual Qty WD EUP WD EUP WD EUP
In Process 4/1 15,000.00 100% 15,000.00 25% 3,750.00 60% 9,000.00
Started 95,000.00
Total 110,000.00

Transferred to Department B
In Process 4/1 15,000.00 0% - 75% 11,250.00 40% 6,000.00 1
Started 85,000.00 100% 85,000.00 100% 85,000.00 100% 85,000.00 1
In Process 4/30 10,000.00 100% 10,000.00 100% 10,000.00 90% 9,000.00 1
Total 110,000.00 95,000.00 106,250.00 100,000.00 2

Cost Charged to Department A

Total Cost IP 4/1 Added This Mo. EUP Unit Cost
Material X 298,750.00 37,500.00 261,250.00 95,000.00 2.750000 1
Material Y 230,510.00 7,950.00 222,560.00 106,250.00 2.094682 1
Labor 1,629,375.00 60,000.00 1,569,375.00 100,000.00 15.693750 1
Overhead 2,444,062.50 90,000.00 2,354,062.50 100,000.00 23.540625 2
Total cost to be accounted for 4,602,697.50 195,450.00 4,407,247.50 44.079057

Cost accounted as f ollows:

Transferred to Department B
In Process 4/1
Cost last month 195,450.00 2
Cost to complete
Material Y 11,250.00 X 2.094682 23,565.18 2
Labor 6,000.00 X 15.693750 94,162.50 2
Overhead 6,000.00 X 23.540625 141,243.75 454,421.43 2
Started and completed 85,000.00 X 44.079057 3,746,719.88 2
Total Completed and transferred 4,201,141.30
In Process 4/30
Material X 10,000.00 X 2.7500 27,500.00 2
Material Y 10,000.00 X 2.0947 20,946.82 2
Labor 9,000.00 X 15.6938 141,243.75 2
Overhead 9,000.00 X 23.5406 211,865.63 401,556.20 2

Total Cost as accounted for 4,602,697.50 28

To record the cost incurred for the month

Work in process - Dept A 4,407,247.50
Work in Process - Dept B 1,116,000.00
Raw Material #REF!
Various Credit/Conversion Cost 1,590,375.00

To record the cost transferred to Dept B.

Work In Process - Dept B 4,201,141.30
Work in Process - Dept A 4,201,141.30

To Record the FG Inventory

FG Inventory -
 Total Cost as accounted for 4,602,697.50 28

To record the cost incurred for the month

Work in process - Dept A 4,407,247.50
Work in Process - Dept B 1,116,000.00
Raw Material #REF!
Various Credit/Conversion Cost 1,590,375.00

To record the cost transferred to Dept B.

Work In Process - Dept B 4,201,141.30
Work in Process - Dept A 4,201,141.30

To Record the FG Inventory

FG Inventory -
Work In Process - Dept B -

CMCA Corporation
Department B
Cost of Production Report
For the month of April 2013

Material Z Skill M Skill N Overhead

Quantity Schedule
Actual Qty WD EUP WD EUP WD EUP WD EUP
In Process 4/1 25,000 0% - 80% 20,000.00 0% - 40% 10,000.00
Received from Dept. A 100,000
Total 125,000

Transferred to Finished Goods

In Process 4/1 25,000 100% 25,000.00 20% 5,000.00 100% 25,000.00 60% 15,000.00
Received 82,000 100% 82,000.00 100% 82,000.00 100% 82,000.00 100% 82,000.00
In Process 4/30 18,000 100% 18,000.00 100% 18,000.00 60% 10,800.00 80% 14,400.00
Total Average 125,000 125,000.00 105,000.00 117,800.00 111,400.00

Cost Charged to Department A

Total Cost IP 4/1 Added This Mo. EUP Unit Cost
Cost from Dept A 5,358,641.30 1,157,500.00 4,201,141.30 100,000.00 42.011413
Cost added this Dept.
Material Z 561,000.00 561,000.00 125,000.00 4.488000
Skill M 312,000.00 48,000.00 264,000.00 105,000.00 2.514286
Skill N 270,000.00 270,000.00 117,800.00 2.292020
Overhead 23,000.00 2,000.00 21,000.00 111,400.00 0.188510
Total Added This Department 1,166,000.00 50,000.00 1,116,000.00 9.482816
Total cost to be accounted for 6,524,641.30 1,207,500.00 5,317,141.30 51.494229
 CMCA Corporation
Department B
Cost of Production Report
For the month of April 2013

Material Z Skill M Skill N Overhead

Quantity Schedule
Actual Qty WD EUP WD EUP WD EUP WD EUP
In Process 4/1 25,000 0% - 80% 20,000.00 0% - 40% 10,000.00
Received from Dept. A 100,000
Total 125,000

Transferred to Finished Goods

In Process 4/1 25,000 100% 25,000.00 20% 5,000.00 100% 25,000.00 60% 15,000.00
Received 82,000 100% 82,000.00 100% 82,000.00 100% 82,000.00 100% 82,000.00
In Process 4/30 18,000 100% 18,000.00 100% 18,000.00 60% 10,800.00 80% 14,400.00
Total Average 125,000 125,000.00 105,000.00 117,800.00 111,400.00

Cost Charged to Department A

Total Cost IP 4/1 Added This Mo. EUP Unit Cost
Cost from Dept A 5,358,641.30 1,157,500.00 4,201,141.30 100,000.00 42.011413
Cost added this Dept.
Material Z 561,000.00 561,000.00 125,000.00 4.488000
Skill M 312,000.00 48,000.00 264,000.00 105,000.00 2.514286
Skill N 270,000.00 270,000.00 117,800.00 2.292020
Overhead 23,000.00 2,000.00 21,000.00 111,400.00 0.188510
Total Added This Department 1,166,000.00 50,000.00 1,116,000.00 9.482816
Total cost to be accounted for 6,524,641.30 1,207,500.00 5,317,141.30 51.494229

Cost accounted as follows

Transferred to Finished Goods
In Process 4/1

Cost last month 1,207,500.00

Cost to complete
Material 25,000 X 4.488000 112,200.00
Skill M 5,000 X 2.514286 12,571.43
Skill N 25,000 X 2.292020 57,300.51
Overhea 15,000 X 0.188510 2,827.65 1,392,399.59
Received and Co 82,000 X 51.494229 217,435,760.67 4,222,526.78

Total 5,614,926.36
In Process 4/30
Cost from Dept A 18,000 X 42.011413 756,205.43
Material Z 18,000 X 4.488000 80,784.00
Skill M 18,000 X 2.514286 45,257.14
Skill N 10,800 X 2.292020 24,753.82
Overhead 14,400 X 0.188510 2,714.54 909,714.94
6,524,641.30
0% 50% 100%

Skill M Skill N
100% 100%
0
 Total 5,614,926.36
In Process 4/30
Cost from Dept A 18,000 X 42.011413 756,205.43
Material Z 18,000 X 4.488000 80,784.00
Skill M 18,000 X 2.514286 45,257.14
Skill N 10,800 X 2.292020 24,753.82
Overhead 14,400 X 0.188510 2,714.54 909,714.94
6,524,641.30
0% 50% 100%

Skill M Skill N
100% 100%
0

1
1
1
2

1
1
1
1
1
1
1
1
2

1
1
1
1
1

1
1
1
1
1

1
1
1
1
1
22
 1
1
1
1
1
22

77
 77
Para kareng mak
40% 60%

mulala
PPP Manufacturing Co. operates two consecutive departments (A and B). The following information pert
production of the two departments for August 2013.

Department A Depart
Units WD Units
Production Data
In process 8/1 6,000 30% 7,000
Started 35,000
Transferred out ? 31,000
Normal Loss 1,000 1,500
In Process 8/31 ? 20% 7,500

Cost Data
In Process 8/1
Transferred in 7,920.00
Cost in this department
Materials 1,785.00 3,885.00
Labor 891.00 1,890.00
Overhead 927.00 2,226.00
Transferred in
Cost added in August

Materials 10,395.00 35,000.00

Labor 17,136.00 13,708.00
Overhead 17,472.00 15,645.00
Materials are added at Beginning 50% beg.,
Loss occurs End Sta
ins to the PPP Manufacturing Company
Cost of Production Report
For the month of August 2013
ent B
WD Actual Materials
Qty. Schedule
Units WD EUP
60% In process Beginning 6,000 100% 6,000
Started this period 35,000
Total 41,000
Completed and Transferred
40% In process Beginning 6,000 0% -
Started this period 27,000 100% 27,000
Normal Loss 1,000 100% 1,000
In process End 7,000 100% 7,000
41,000 35,000

Cost charged to Department A

Total IP 8/1 Current
Materials 12,180.00 1,785.00 10,395.00
Labor 18,027.00 891.00 17,136.00
Overhead 18,399.00 927.00 17,472.00
Adjustment for lost units
Total Cost to be Acct for: 48,606.00 3,603.00 45,003.00

Cost accounted as follows:

0% end. Transferred to Department B:
t In Process 8/1
Cost Last Month 3,603.00
Cost to complete
Labor 4,200 0.5100 2,142.00
Overhead 4,200 0.5200 2,184.00
Adjusment for LU 6,000 0.0099 59.45
Started and Completed 27,000 1.3369
Transferred to SGI
In Process 8/31
Materials 7,000 0.2970 2,079.00
Labor 1,400 0.5100 714.00
Overhead 1,400 0.5200 728.00

Department B
Actual Materials
Qty. Schedule
Units WD EUP
In process Beginning 7,000 50% 3,500
Started this period 33,000
Total 40,000
Completed and Transferred
In process Beginning 7,000 50% 3,500
Started this period 24,000 100% 24,000
Normal Loss 1,500 0% -
In Process End 7,500 50% 3,750
40,000 31,250

Cost charged to Department B

Total IP 8/1 Current
Cost from Department A 52,005.00 7,920.00 44,085.00
Cost Added this Dept.
Materials 38,885.00 3,885.00 35,000.00
Labor 15,598.00 1,890.00 13,708.00
Overhead 17,871.00 2,226.00 15,645.00
Total Cost Added 72,354.00 8,001.00 64,353.00
Adjustment for loss units
Total Cost to be Acct for: 124,359.00 15,921.00 108,438.00

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process 8/1
Cost Last Month 15,921.00
Cost to complete
Materials 3,500 1.120000 3,920.00
Labor 2,800 0.460000 1,288.00
Overhead 2,800 0.525000 1,470.00
Received and Completed 24,000 3.504524

In Process 8/31
Cost from Department A 7,500 1.399524 10,496.43
Materials 3,750 1.1200 4,200.00
Labor 3,000 0.4600 1,380.00
Overhead 3,000 0.5250 1,575.00
Adjustment for lost units 7,500 - -

Adjustment for Lost Units Cost of Normal Loss

Department A 1,000 1.3270 1,327.00

Deparment B 1,500 1.399524 2,099.29

 Labor
WD EUP
30% -

70% 4,200
100% 27,000
100% 1,000
20% 1,400
33,600

EUP Unit Cost

35,000 0.297000
33,600 0.510000
33,600 0.520000
0.009909
1.336909

7,988.45
36,096.55 44,085.00
1,000.00

3,521.00
48,606.00

Labor
WD EUP
60% -
 40% 2,800
100% 24,000
0% -
40% 3,000
29,800

EUP Unit Cost

31,500 1.399524

31,250 1.120000
29,800 0.460000
29,800 0.525000
2.105000

3.504524

22,599.00
84,108.57 106,707.57 107469.4762

17,651.43 17889.52381
124,359.00

RGU Adjusment
33,000.00 0.0402121

31,500.00 0.0666440
PPP Manufacturing Co. operates two consecutive departments (A and B). The following information pert
production of the two departments for August 2013.

Department A Depart
Units WD Units
Production Data
In process 8/1 6,000 30% 7,000
Started 35,000
Transferred out ? 31,000
Normal Loss 1,000 1,500
In Process 8/31 ? 20% 7,500

Cost Data
In Process 8/1
Transferred in 7,920.00
Cost in this department
Materials 1,785.00 3,885.00
Labor 891.00 1,890.00
Overhead 927.00 2,226.00
Transferred in
Cost added in August

Materials 10,395.00 35,000.00

Labor 17,136.00 13,708.00
Overhead 17,472.00 15,645.00
Materials are added at Beginning 50% beg.,
Loss occurs End Sta
ins to the PPP Manufacturing Company
Cost of Production Report
For the month of August 2013
ent B
WD Actual Materials
Qty. Schedule
Units WD EUP
60% In process Beginning 6,000 100% 6,000
Started this period 35,000
Total 41,000
Completed and Transferred
40% In process Beginning 6,000 0% -
Started this period 27,000 100% 27,000
Normal Loss 1,000 100% 1,000
In process End 7,000 100% 7,000
41,000 35,000

Cost charged to Department A

Total IP 8/1 Current
Materials 12,180.00 1,785.00 10,395.00
Labor 18,027.00 891.00 17,136.00
Overhead 18,399.00 927.00 17,472.00
Adjustment for lost units
Total Cost to be Acct for: 48,606.00 3,603.00 45,003.00

Cost accounted as follows:

0% end. Transferred to Department B:
t In Process 8/1
Cost Last Month 3,603.00
Cost to complete
Labor 4,200 0.5100 2,142.00
Overhead 4,200 0.5200 2,184.00
Adjusment for LU 6,000 0.0402 241.27
Started and Completed 27,000 1.3672

In Process 8/31
Materials 7,000 0.2970 2,079.00
Labor 1,400 0.5100 714.00
Overhead 1,400 0.5200 728.00

Department B
Actual Materials
Qty. Schedule
Units WD EUP
In process Beginning 7,000 50% 3,500
Started this period 33,000
Total 40,000
Completed and Transferred
In process Beginning 7,000 50% 3,500
Started this period 24,000 100% 24,000
Normal Loss 1,500 0% -
In Process End 7,500 50% 3,750
40,000 31,250

Cost charged to Department B

Total IP 8/1 Current
Cost from Department A 53,005.00 7,920.00 45,085.00
Cost Added this Dept.
Materials 38,885.00 3,885.00 35,000.00
Labor 15,598.00 1,890.00 13,708.00
Overhead 17,871.00 2,226.00 15,645.00
Total Cost Added 72,354.00 8,001.00 64,353.00
Adjustment for loss units
Total Cost to be Acct for: 125,359.00 15,921.00 109,438.00

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process 8/1
Cost Last Month 15,921.00
Cost to complete
Materials 3,500 1.120000 3,920.00
Labor 2,800 0.460000 1,288.00
Overhead 2,800 0.525000 1,470.00
Received and Completed 24,000 3.536270

In Process 8/31
Cost from Department A 7,500 1.431270 10,734.52
Materials 3,750 1.1200 4,200.00
Labor 3,000 0.4600 1,380.00
Overhead 3,000 0.5250 1,575.00
Adjustment for lost units 7,500 - -

Adjustment for Lost Units Cost of Normal Loss

Department A 1,000 1.3270 1,327.00

Deparment B 1,500 1.431270 2,146.90

 Labor
WD EUP
30% -

70% 4,200
100% 27,000
100% 1,000
20% 1,400
33,600

EUP Unit Cost

35,000 0.297000
33,600 0.510000
33,600 0.520000
0.040212
1.367212

8,170.27
36,914.73 45,085.00

3,521.00
48,606.00

Labor
WD EUP
60% -
 40% 2,800
100% 24,000
0% -
40% 3,000
29,800

EUP Unit Cost

31,500 1.431270

31,250 1.120000
29,800 0.460000
29,800 0.525000
2.105000

3.536270

22,599.00
84,870.48 107,469.48 107469.4762

17,889.52 17889.52381
125,359.00

RGU Adjusment
33,000.00 0.0402121

31,500.00 0.0681557
Normal Loss
> Costs of normal loss are accounted as product cost, meaning all unrecoverable cost of normal loss
are to be shouldered by the remaining good units
> Remaining good units are those units who already passed the quality control inspection (QCI).
> Work done assigned to normal lost units
For Materials, it will depend on when do they add the materials
For Conversion Cost if evenly applied
If discovered at the start work done is Zero
If discovered at the end work done is 100%
If discovered during work done is Zero
If discovered at specific point of production work done is equal to QCI

Abnormal Loss
> Unrecoverable cost of abnormal spoilage is accounted separately, which is recognized as either
part of the Factory Overhead Control or Period Cost.
> Work done assigned to normal
For Materials, it will depend on when do they add the materials
For Conversion Cost
If discovered at the start work done is Zero
If discovered at the end work done is 100%
If discovered during work done is Zero
If discovered at specific point of production work done is equal to QCI
PPP Manufacturing Co. operates two consecutive departments (A and B). The following information pert
production of the two departments for August 2013.

Department A Depart
Units WD Units
Production Data
In process 8/1 6,000 30% 7,000
Started 35,000
Transferred out ? 31,000
Loss Units 1,000 1,500
In Process 8/31 ? 20% 7,500

Cost Data
In Process 8/1
Transferred in 7,920.00
Cost in this department
Materials 1,785.00 3,885.00
Labor 891.00 1,890.00
Overhead 927.00 2,226.00
Transferred in
Cost added in August

Materials 10,395.00 35,000.00

Labor 17,136.00 13,708.00
Overhead 17,472.00 15,645.00
Materials are added at Beginning 50% beg.,
Loss occurs End Sta
Normal loss are expected at 2% of remaining good units in Department A and 1.5% of units received in Depart
ins to the PPP Manufacturing Company
Cost of Production Report
For the month of August 2013
ent B
WD Actual Materials
Qty. Schedule
Units WD EUP
60% In process Beginning 6,000 100% 6,000
Started this period 35,000
Total 41,000
Completed and Transferred
40% In process Beginning 6,000 0% -
Started this period 27,000 100% 27,000
Normal Loss 660 100% 660
Abnormal Loss 340 100% 340
In process End 7,000 100% 7,000
41,000 35,000

Cost charged to Department A

Total IP 8/1 Current
Materials 12,180.00 1,785.00 10,395.00
Labor 18,027.00 891.00 17,136.00
Overhead 18,399.00 927.00 17,472.00
Total 48,606.00 3,603.00 45,003.00
Adjustment for lost units
Total Cost to be Acct for: 48,606.00 3,603.00 45,003.00
0% end.
t Cost accounted as follows:
ment B Transferred to Department B:
In Process 8/1
Cost Last Month 3,603.00
Cost to complete
Labor 4,200 0.51000 2,142.00
Overhead 4,200 0.52000 2,184.00
Adjusment for LU 6,000 0.02654 159.24
Started and Completed 27,000 1.35354

In Process 8/31
Materials 7,000 0.2970 2,079.00
Labor 1,400 0.5100 714.00
Overhead 1,400 0.5200 728.00

Factory Overhead Control 340 1.327000

Department B
Actual Materials
 .
Units WD EUP
In process Beginning 7,000 50% 3,500
Started this period 33,000
Total 40,000
Completed and Transferred
In process Beginning 7,000 50% 3,500
Started this period 24,000 100% 24,000
Normal Loss 495 0% -
Abnormal Loss 1,005 0% -
In Process End 7,500 50% 3,750
40,000 31,250

Cost charged to Department B

Total IP 8/1 Current
Cost from Department A 52,553.82 7,920.00 44,633.82
Cost Added this Dept.
Materials 38,885.00 3,885.00 35,000.00
Labor 15,598.00 1,890.00 13,708.00
Overhead 17,871.00 2,226.00 15,645.00
Total Cost Added 72,354.00 8,001.00 64,353.00
Adjustment for loss units
Total Cost to be Acct for: 124,907.82 15,921.00 108,986.82

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process 8/1
Cost Last Month 15,921.00
Cost to complete
Materials 3,500 1.120000 3,920.00
Labor 2,800 0.460000 1,288.00
Overhead 2,800 0.525000 1,470.00
Received and Completed 24,000 3.478794

In Process 8/31
Cost from Department A 7,500 1.352540 10,144.05
Materials 3,750 1.1200 4,200.00
Labor 3,000 0.4600 1,380.00
Overhead 3,000 0.5250 1,575.00
Adjustment for lost units 7,500 0.021254 159.41

Factory Overhead Control 1,005 1.352540

Adjustment for Lost Units Cost of Normal Loss
Department A 660 1.3270 875.82

Deparment B 495 1.352540 669.51

 Labor
WD EUP
30% -

70% 4,200
100% 27,000
100% 660
100% 340
20% 1,400
33,600

EUP Unit Cost

35,000 0.297000
33,600 0.510000
33,600 0.520000
1.327000
0.026540
1.353540

8,088.24
36,545.58 44,633.82

3,521.00

451.18
48,606.00

Labor
 WD EUP
60% -

40% 2,800
100% 24,000
0% -
0% -
40% 3,000
29,800

EUP Unit Cost

33,000 1.352540

31,250 1.120000
29,800 0.460000
29,800 0.525000
2.105000
0.021254
3.478794

22,599.00
83,491.06 106,090.06

17,458.46

1,359.30
124,907.82
RGU Adjusment
33,000.00 0.0265400

31,500.00 0.0212542
PPP Manufacturing Co. operates two consecutive departments (A and B). The following information pert
production of the two departments for August 2013.

Department A Depart
Units WD Units
Production Data
In process 8/1 6,000 30% 7,000
Started 35,000
Transferred out ? 31,000
Normal Loss 1,000 1,500
In Process 8/31 ? 20% 7,500

Cost Data
In Process 8/1
Transferred in 7,920.00
Cost in this department
Materials 1,785.00 3,885.00
Labor 891.00 1,890.00
Overhead 927.00 2,226.00
Transferred in
Cost added in August

Materials 10,395.00 35,000.00

Labor 17,136.00 13,708.00
Overhead 17,472.00 15,645.00
Materials are added at Beginning 50% beg.,
Abnormal Loss occurs End Sta
ins to the PPP Manufacturing Company
Cost of Production Report
For the month of August 2013
ent B
WD Actual Materials
Qty. Schedule
Units WD EUP
60% In process Beginning 6,000 100% 6,000
Started this period 35,000
Total 41,000
Completed and Transferred
40% In process Beginning 6,000 0% -
Started this period 27,000 100% 27,000
Abnormal Loss 1,000 100% 1,000
In process End 7,000 100% 7,000
41,000 35,000

Cost charged to Department A

Total IP 8/1 Current
Materials 12,180.00 1,785.00 10,395.00
Labor 18,027.00 891.00 17,136.00
Overhead 18,399.00 927.00 17,472.00
Total Cost to be Acct for: 48,606.00 3,603.00 45,003.00

Cost accounted as follows:

Transferred to Department B:
0% end. In Process 8/1
t Cost Last Month 3,603.00
Cost to complete
Labor 4,200 0.5100 2,142.00
Overhead 4,200 0.5200 2,184.00
Started and Completed 27,000 1.3270

In Process 8/31
Materials 7,000 0.2970 2,079.00
Labor 1,400 0.5100 714.00
Overhead 1,400 0.5200 728.00
Factory Overhead 1,000 1.327000

Department B
Actual Materials
Qty. Schedule
Units WD EUP
In process Beginning 7,000 50% 3,500
Started this period 33,000
Total 40,000
Completed and Transferred
 In process Beginning 7,000 50% 3,500
Started this period 24,000 100% 24,000
Normal Loss 1,500 0% -
In Process End 7,500 50% 3,750
40,000 31,250

Cost charged to Department B

Total IP 8/1 Current
Cost from Department A 51,678.00 7,920.00 43,758.00
Cost Added this Dept.
Materials 38,885.00 3,885.00 35,000.00
Labor 15,598.00 1,890.00 13,708.00
Overhead 17,871.00 2,226.00 15,645.00
Total Cost Added 72,354.00 8,001.00 64,353.00
Total Cost to be Acct for: 124,032.00 15,921.00 108,111.00

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process 8/1
Cost Last Month 15,921.00
Cost to complete
Materials 3,500 1.120000 3,920.00
Labor 2,800 0.460000 1,288.00
Overhead 2,800 0.525000 1,470.00
Received and Completed 24,000 3.431000

In Process 8/31
Cost from Department A 7,500 1.326000 9,945.00
Materials 3,750 1.1200 4,200.00
Labor 3,000 0.4600 1,380.00
Overhead 3,000 0.5250 1,575.00
Factory Overhead Control 1,500 1.3260

Adjustment for Lost Units Cost of Normal Loss

Department A 1,000 1.3270 1,327.00

Deparment B 1,500 1.326000 1,989.00

 Labor
WD EUP
30% -

70% 4,200
100% 27,000
100% 1,000
20% 1,400
33,600

EUP Unit Cost

35,000 0.297000
33,600 0.510000
33,600 0.520000
1.327000

7,929.00
35,829.00 43,758.00

3,521.00
1,327.00
48,606.00

Labor
WD EUP
60% -