Tugasan 4- Ma
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EXERCISE 4-2
Equivalent unit of production uses the weight- average method : CLONEX LABS
MATERIAL
CONVERSION
Unit transferred to the next department
190 000
190 000
Ending WIP : Material :15 000 x 80%
12 000
Conversion :15 000 x 40%
6000
Equivalent unit of production
202 000
196 000
EXERCISE 4-3
Cost per equivalent unit uses weight-average method for material, labor and overhead: MATERIAL
LABOR
OVERHEAD
Cost of beginning WIP
$ 18, 000
$ 5, 500
$ 27, 500
Cost added during the period
$ 238, 900
$ 80, 300
$ 401, 500
Total cost
$ 256, 900
$ 85, 800
$ 429, 000
Equivalent unit of production
35 000
33 000
33 000
Cost per equivalent unit
$ 7. 34
$ 2. 60
$ 13. 00
EXERCISE 4-4
Cost of ending WIP inventory & the units transferred out : MATERIAL
CONVERSION
Equivalent units of production
300
100
Cost per equivalent units
$ 31. 56
$ 9. 32
Cost ending WIP inventory
$ 9, 468
$ 932
Units transferred to the next department
1 300
1 300
Cost per equivalent unit
$ 31. 56
$ 9. 32
Cost of units transferred out
$ 41, 028
$ 12, 116
TOTAL
Ending WIP inventory:
$ 10, 400
Unit completed & transferred out:
$ 53, 144
EXERCISE 4-5
Equivalent unit of production uses FIFO method: MATERIAL
CONVERSION
To complete beginning WIP:
Material: 400 x (100% - 75%)
100
Conversion: 400 x (100% - 25%)
300
Unit started during the period
42 600
42 600
Unit completed during the period
42 500
42 500
Ending WIP:
Material: 500 x 80%
400
Conversion: 500 x 30%
Equivalent units of production
EXERCISE 4-6
150
$ 85, 600
$ 85, 550
Cost per equivalent unit = cost added during the period / equivalent units of production MATERIAL
LABOR
OVERHEAD
$ 193, 320 / 27 000
$ 62, 000 / 25 000
$ 310, 000 / 25 000
$ 7. 16
$ 2. 48
$ 12. 40
EXERCISE 4-7
Cost of the unit transferred to the next department during the period and the cost of ending WIP: ITEM
MATERIAL
CONVERSION
TOTAL
2 800
2200
$ 4. 40
$ 1. 30
$ 12, 320
$ 2, 860
$ 15, 180
Cost in beginning WIP inventory Cost to complete the units in beginning WIP inventory: Equivalent units of production required to complete the units in beginning inventory Cost per equivalent unit
$ 2, 700
$ 380
$ 3, 080
$ 1, 400
$ 1, 700
$ 4. 40
$ 1. 30
Cost complete the unit beginning inventory
$ 6, 160
$ 2, 210
Ending WIP inventory: Equivalent unit of production Cost per unit of production Cost of ending WIP inventory Unit transferred out:
$ 8, 370
Cost of unit started & complete this period: Unit started & complete this period Cost per equivalent unit Cost of unit started & complete this period Total cost of unit transferred out
8000
8000
$ 4. 40
$ 1. 30
$ 35, 200
$ 10, 400
$ 45, 600 $ 57, 050
Equivalent unit of production uses the weight- average method : CLONEX LABS
MATERIAL
CONVERSION
Unit transferred to the next department
190 000
190 000
Ending WIP : Material :15 000 x 80%
12 000
Conversion :15 000 x 40%
6000
Equivalent unit of production
202 000
196 000
EXERCISE 4-3
Cost per equivalent unit uses weight-average method for material, labor and overhead: MATERIAL
LABOR
OVERHEAD
Cost of beginning WIP
$ 18, 000
$ 5, 500
$ 27, 500
Cost added during the period
$ 238, 900
$ 80, 300
$ 401, 500
Total cost
$ 256, 900
$ 85, 800
$ 429, 000
Equivalent unit of production
35 000
33 000
33 000
Cost per equivalent unit
$ 7. 34
$ 2. 60
$ 13. 00
EXERCISE 4-4
Cost of ending WIP inventory & the units transferred out : MATERIAL
CONVERSION
Equivalent units of production
300
100
Cost per equivalent units
$ 31. 56
$ 9. 32
Cost ending WIP inventory
$ 9, 468
$ 932
Units transferred to the next department
1 300
1 300
Cost per equivalent unit
$ 31. 56
$ 9. 32
Cost of units transferred out
$ 41, 028
$ 12, 116
TOTAL
Ending WIP inventory:
$ 10, 400
Unit completed & transferred out:
$ 53, 144
EXERCISE 4-5
Equivalent unit of production uses FIFO method: MATERIAL
CONVERSION
To complete beginning WIP:
Material: 400 x (100% - 75%)
100
Conversion: 400 x (100% - 25%)
300
Unit started during the period
42 600
42 600
Unit completed during the period
42 500
42 500
Ending WIP:
Material: 500 x 80%
400
Conversion: 500 x 30%
Equivalent units of production
EXERCISE 4-6
150
$ 85, 600
$ 85, 550
Cost per equivalent unit = cost added during the period / equivalent units of production MATERIAL
LABOR
OVERHEAD
$ 193, 320 / 27 000
$ 62, 000 / 25 000
$ 310, 000 / 25 000
$ 7. 16
$ 2. 48
$ 12. 40
EXERCISE 4-7
Cost of the unit transferred to the next department during the period and the cost of ending WIP: ITEM
MATERIAL
CONVERSION
TOTAL
2 800
2200
$ 4. 40
$ 1. 30
$ 12, 320
$ 2, 860
$ 15, 180
Cost in beginning WIP inventory Cost to complete the units in beginning WIP inventory: Equivalent units of production required to complete the units in beginning inventory Cost per equivalent unit
$ 2, 700
$ 380
$ 3, 080
$ 1, 400
$ 1, 700
$ 4. 40
$ 1. 30
Cost complete the unit beginning inventory
$ 6, 160
$ 2, 210
Ending WIP inventory: Equivalent unit of production Cost per unit of production Cost of ending WIP inventory Unit transferred out:
$ 8, 370
Cost of unit started & complete this period: Unit started & complete this period Cost per equivalent unit Cost of unit started & complete this period Total cost of unit transferred out
8000
8000
$ 4. 40
$ 1. 30
$ 35, 200
$ 10, 400
$ 45, 600 $ 57, 050
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