UNITS TO ACCOUNT FOR

* BEGINNING $ 5,000.00 100%

* STARTED THIS PERIOD $ 50,000.00
Total $ 55,000.00

EQUIVALENT UNITS OF PRO

UNITS ACCOUNTED FOR 100%
FINISHED MATERIALS
Beginning $ 5,000.00 $ -
started and completed this period $ 40,000.00 $ 40,000.00
* ENDING $ 10,000.00 $ 10,000.00
TOTAL $ 55,000.00 $ 50,000.00

COST PER EQUIVALENT UNIT

BEGINNING INVENTORY
* Materials $ 13,000.00
* Labor $ 8,500.00
* Overhead $ 10,975.00 $ 32,475.00
CURRENT COSTS
* Materials 65,000.00
* Labor 90,000.00
* Overhead 52,825.00
TOTAL $ 240,300.00

COST ACCOUNTED FOR

BEGINNING INVENTORY
Materials $ - $ 1.300000
Labor $ 1,750.00 $ 1.827411
Overhead $ 1,750.00 $ 1.072589
STARTED AND COMPLETED THIS PERIOD $ 40,000.00 $ 4.200000
ENDING INVENTORY
Materials $ 10,000.00 $ 1.300000
Labor $ 7,500.00 $ 1.827411
Overhead $ 7,500.00 $ 1.072589
TOTAL
 UNITS TO ACCOUNT FOR
70% 60% BEGINNING (ENDING OF LAST MONTH)
0.35 * STARTED THIS PERIOD
Total

EQUIVALENT UNITS OF PRODUCTION

60% 40% UNITS ACCOUNTED FOR
LABOR OVERHEAD FINISHED
$ 1,750.00 $ 1,750.00
$ 40,000.00 $ 40,000.00
$ 7,500.00 $ 7,500.00 * ENDING
$ 49,250.00 $ 49,250.00 TOTAL

COST PER EQUIVALENT UNIT

BEGINNING INVENTORY (ENDING CAF)
*
*
*
CURRENT COSTS
$ 50,000.00 $ 1.300000 *
$ 49,250.00 $ 1.827411 *
$ 49,250.00 $ 1.072589 *
$ 4.200000 TOTAL

COST ACCOUNTED FOR

$ 32,475.00 BEGINNING INVENTORY
-
$ 3,197.97
$ 1,877.03
$ 168,000.00 $ 205,550.00 COGM STARTED AND COMPLETED THIS PERIOD
ENDING INVENTORY
$ 13,000.00
$ 13,705.58
$ 8,044.42 $ 34,750.00
$ 240,300.00 COST OF EI TOTAL
UNITS TO ACCOUNT FOR
BEGINNING (ENDING OF LAST MONTH) $ 10,000.00 100%
STARTED THIS PERIOD $ 45,000.00
Total $ 55,000.00

EQUIVALENT UNITS OF
UNITS ACCOUNTED FOR 100%
FINISHED MATERIALS
Beginning $ 10,000.00
started and completed this period $ 36,000.00 $ 36,000.00
ENDING $ 9,000.00 $ 9,000.00
TOTAL $ 55,000.00 $ 45,000.00

COST PER EQUIVALENT UNIT

BEGINNING INVENTORY (ENDING CAF)
Materials $ 13,000.00
Labor $ 13,705.58
Overhead $ 8,044.42 $ 34,750.00
CURRENT COSTS
Materials
Labor
Overhead
TOTAL $ 34,750.00

COST ACCOUNTED FOR

BEGINNING INVENTORY
Materials $ - $ -
Labor $ 6,000.00 $ -
Overhead $ 6,000.00 $ -
STARTED AND COMPLETED THIS PERIOD $ 36,000.00 $ -
ENDING INVENTORY
Materials $ 9,000.00 $ -
Labor $ 4,500.00 $ -
Overhead $ 4,500.00 $ -
TOTAL
 60% 40%

EQUIVALENT UNITS OF PRODUCTION

65% 55%
LABOR OVERHEAD
$ 6,000.00 $ 6,000.00
$ 36,000.00 $ 36,000.00
$ 4,500.00 $ 4,500.00
$ 46,500.00 $ 46,500.00

$ 45,000.00 $ -
$ 46,500.00 $ -
$ 46,500.00 $ -
$ -

$ 34,750.00
0
$ -
$ -
$ - $ 34,750.00 COGM

$ -
$ -
$ - $ -
$ 34,750.00 COST OF EI