byg-ch.

,
Your performance in job costing concepts is unsatisfactory. You seem to lack a solid
grasp of fundamental concepts like preparing job cost sheets, determining selling
prices, and accounting for abnormal spoilage costs. Revisit the basic principles,
Saatht)
practice more numerical examples, and seek assistance from your instructors or peers
Date
to improve your understanding.

Total marks 22

marks 5

4.

marks 6

ost hoet

G
2

Your exemplary solution showcases a deep comprehension of job

cost sheet and profit calculation principles, truly commendable work! 60
CongealeEpernes
Oyerbeads
t2|
ge No.
 Date
Saath

o)30 15.3

You have correctly solved this

8.545

marks 7

Se cwben
Hadea) 1330 SIS
habour So Seo
You have attempted this question with great accuracy. Good job.
PactiryoH
Ototen-
Matea) (nete ) 660

Paçe tNo
 (Saath)

330
T(8Sx3) +'2ox))
you have not calculated invoice price here

he heods ntote)
ISo
3301%
Jot21 (235x.8)
Profit (20% of total cost) 88
629.20
642.18
605.66
a86o
Q922S
Invoice Price
3,775.2
81U613R|Se4
3,853.08 30
Net oilia3 cf aleniad ,Methine Eeakdasn, tdl
3,633.96

4me, Oeime fre mium

çdle me hld be
claiged
MRN,Sy. was eurned to stoye. Ard HAntnts
MEUN 69 was t t to anhe jcb, Hence nty
MRN. SG

(SAgoal 9Ero Melhsd to de en ni n

wha basis Shsuld factosy be apblde.
abous Cost
quol SSo (v 8
 (Saathi
Date

S6o
33
2 2

Ort dacd n hebous Cet

marks 1

Mataun9 Cost QooD

Borma
6y. Atnomalo

Your conceptual understanding needs significant improvement.

Please thoroughly review the treatment of abnormal spoilage
costs to avoid such conceptual mistakes.
Peai2ablealue
Noymal Abnormales

Jemnal Eoy
Material Control Account Dr.
4,000
Nomlo Ate
Overhead Control Account Dr.
6,000
Costing Profit and Loss Control Account Dr.
6,000

Page No.
 Date
Saathi
marks 0.5

Botnce
(S'
Direct Material Cost:
- 15mm GI Pipe
Sotaf364
9,281.25
- 20mm GI Pipe
- Other fitting materials (Working Note-3)
37,50.75
- Stainless steel faucet-
3,984.00
Butos-4130|3dtaote5- 4 2o
- Valve 6 units ×(7× 400+10× 402+15× 420 32units)
2,460.00
Your response
21,636
exhibits significant conceptual
gaps in comprehending total
cost accumulation and appropriate customer pricing mechanisms for jobs.

Total Cost incurred on the job

42546.00
Add: 25% Profit on Job Price
14,182.00
56,728.00
Alolanca

Rutoson 6660

dO91SoutoSlo: (Soo

59 2ut S30.69
t
5,39,
Date

R0199
1061

Makva
Balance

marks 2.5

Job Cot bheet

psupaed
add more relevant points in it
pore 7arted

wh Cet elatcd the 6b

to
Each job is separate and independent of other jobs
Products lose their individual identity as
they are manufactured in a continuous flow.

Page t

cAtentprocess
Your response exhibits significant conceptual gaps The unit cost of process is an average cost for
in comprehending total cost accumulation
Date
appropriate customer pricing mechanisms for jobs.
the period Saathi)
D+i mainly oltedoto