SOALAN 4.2
PERCENT COMPLETE UNITS
MATERIALS
CONVERSION BEGINNING WORK IN PROCESS 30%
30 000
62%
+ UNITS STARTED INTO PRODUCTION DURING THE MONTH
175 000
(-) UNITS COMPLETED DURING THE MONTH TRANSFERRED TO THE NEXT DEPARTMENT 100% 100% ENDING WORK IN PROCESS 40%
190 000 15 000
80%
UNTIS TRANSFERRED TO THE NEXT DEPARTMENT 15 000
15 000
ENDING WIP MATERIAL
12 000
CONVERSION 6 000 EQUIVALENT UNITS OF PRODUCTION 21 000
27 000
SOALAN 4.3 MATERIAL
LABOR
OVERHEAD COSTS OF BEGINNIG WORK IN PROCESS INVENTORY 000 27 500 COAST ADDED DURING THE PERIOD
18 000
238 900 401 500
55 80 300
TOTAL COST 000
256 900
EQUIVALENT UNTIS OF PRODUCTION
85 800
35 000
429
33 000
33 000 COST PER EQUIVALENT UNIT
$7.34
$2.60
$13.00
SOALAN 4.4 PREP DEPARTMENT COSTS OF ENDING WIP INVENTORY AND THE UNIT TRANSFERRED OUT MATERIALS CONVERSIONTOTAL ENDING WIP INVENTORY EQUIVALENT UNITS OF PRODUCTION
300
COST PER EQUIVALENT UNIT
100
$31.56
$9.32
$9 468
$932
$10 400
UNITS COMPLETE AND TRANSFERRED OUT : UNITS TRANSFERRED TO THE NEXT DEPARTMENT COST PER EQUIVALENT UNIT
1 300 1 300
$31.56
COST OF UNITS TRANSFERRED OUT
$9.32
$41 028
$12 116
$53 144
SOALAN 4.5 MATERIAL
CONVERSION
TO COMPLETE BEGINNING WORK IN PROCESS MATERIAL 400 x (100% - 75%)
100
CONVERSION 400 x (100% - 25%)
300
UNITS STARTED AND COMPLETE DURING THE PERIOD
ENDING WIP MATERIALS 500 x 80%
400
100
100
CONVERSION 500x 30%
150
EQUIRALENT UNITS OF PRODUCTION
600
550
SOALN 4.6 SUPERIOR MICRO PRODUCTS COSTS PER EQUIVALENT UNIT FIFO METHOD MATERIAL
CONVERSION
OVERHEAD COST ADDED DURING THE PERIOD $310 000
$193 320
EQUIRVALENT UNITS OF PRODUCTIION
27 000
$62 000 25 000
25 000 COST PER EQUIVALENT UNIT
$ 7.16
$ 2.48
$ 12.40
SOALAN 4.7 MIXING DEPARTMENT COSTS OF ENDING WIP AND UNITS TRANSFERRED OUT FIFO METHOD MATERIAL
CONVERSION
TOTAL
ENDING WIP INVENTORY EQUIVALENT UNITS OF PRODUCTION COST PER EQUIVALENT UNIT
800 $4.40
200 $1.30
$3 520
$260
$3
780 UNITS TRANSFERRED OUT COSTS IN BEGINNIG WIP INVENTORY
$2 700
$$1 380
EQUIVALENT UNITS OF PRODUCTION REQUIRED TO COMPLETE THE BEGINNIG WIP INVENTORY
400
COST PER EQUIVALENT UNIT
$1.30
$4.40 $1 760
700
$910
$2
670 COST OF UNITS STARTED AND COMPLETE THIS PERIOD UNITS STARTED AND COMPLETE THISPERIOD
8000 $4.40 $35 200
8000 $1.30 $10 400
$45
600 $52 050