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Chapter 4 Problem 12 13

The document presents financial data related to manufacturing costs, including Work In Process, Spoiled Goods, and Finished Goods for two scenarios (A and B). It outlines the total manufacturing costs, cost of spoiled goods, and cost per unit for each scenario. Additionally, it includes calculations for Work In Process and Finished Goods for Problem 13.

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Kirigaya Chin
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16 views4 pages

Chapter 4 Problem 12 13

The document presents financial data related to manufacturing costs, including Work In Process, Spoiled Goods, and Finished Goods for two scenarios (A and B). It outlines the total manufacturing costs, cost of spoiled goods, and cost per unit for each scenario. Additionally, it includes calculations for Work In Process and Finished Goods for Problem 13.

Uploaded by

Kirigaya Chin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Problem 12

a.)
Work In Process 12,400,000.00
Direct Materials
Payroll
Factory Overhead Applied

Spoiled Goods 100,000.00


Factory Overhead Control 24,000.00
Work In Process

Finished Goods 12,276,000.00


Work In Process

b.)
Work In Process 11,600,000.00
Direct Materials
Payroll
Factory Overhead Applied

Spoiled Goods 100,000.00


Work In Process

Finished Goods 11,500,000.00


Work In Process

c,)
A. B.
Direct Materials 3,600,000.00 3,600,000.00
Direct Labor 4,000,000.00 4,000,000.00
Factory Overhead Applied 4,800,000.00 4,000,000.00
Total Manufacturing Cost PHP 12,400,000.00 PHP 11,600,000.00
Cost of Spoiled Goods - 124,000.00 - 100,000.00
Total 12,276,000.00 11,500,000.00
Finished Goods 9,900.00 9,900.00
Cost Per Unit 1,240.00 1,161.62

Problem 13

a.1)
Work in Process 1,760,000.00
Direct Materials
Payroll
Factory Overhead Applied
Work In Process 232,000.00
Direct Materials
Payroll
Factory Overhead Applied

Finished Goods 1,992,000.00


Work In Process

a.2)
Work in Process 1,800,000.00
Direct Materials
Payroll
Factory Overhead Applied

Work In Process 240,000.00


Direct Materials
Payroll
Factory Overhead Applied

Finished Goods 1,800,000.00


Work In Process

b.1)
Finished Goods 1,992,000.00 1,800,000.00
Number Finished Goods 2,000.00 2,000.00
Cost per Unit 996.00 900.00
3,600,000.00
4,000,000.00
4,800,000.00

124,000.00

12,276,000.00

3,600,000.00
4,000,000.00
4,000,000.00

100,000.00

11,500,000.00

800,000.00
400,000.00
560,000.00
40,000.00
80,000.00
112,000.00

1,992,000.00

800,000.00
400,000.00
600,000.00

40,000.00
80,000.00
120,000.00

1,800,000.00

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