Tugasan Ma 4 2003

TUGASAN KUMPULAN TUGASAN 4 DDW2243 PENGURUSAN PERAKAUNAN BAB 4: PROCESS COSTING

EXERCISE 4-2(Weight-Average Method) Clonex Labs Inc. Units transferred to the next department

Material 190 000

Conversion 190 000

Ending Work In Process: 12 000

Material: 15 000 x 80% complete

6 000

Conversion: 15 000 x 40% complete 202 000

Equivalent units of production

196 000

EXERCISE 4-3 Weight-Average Method) Superior Micro Product Material $18 000 Cost of beginning W.I.P $238 900 Cost added during the period $256 900 Total cost Equivalent units of production

Labor $51 500

Overhead $27 500

$80 300

$401 500

$85 800

$492 000

35 000

33 000

33 000

$7.34

$2.6

$14.90

Cost per equivalent units

EXERCISE 4-4(Weight-Average Method)

Prep Department Material Conversion 300 100 Equivalent beginning W.I.P $31.56 $9.32 Cost per equivalent units $9468 $932 Cost of ending work in process Units transfer to the next department Cost per equivalent units

1 300

1 300

$31.56

$9.32

$41 028

$12 116

Total

$10 400

$53 144

Cost of units transfer out

EXERCISE 4-5(Fifo method) Melt And Mold Department Material

Conversion

To complete beginning work in process: Material: 400 x (100% x 75%) Conversion: 400 x (100% x 25%)

100 42 100

300 42 100

Units started and complete during the period

400

Ending work in process: Material: 500 x 80% complete Conversion: 500 x 30% complete Equivalent units of production

EXERCISE 4-6(FIFO method)

150 $42 600

$42 550

Superior Micro Product Material $193 320 Cost added during may $27 000 Equivalent units Production $7.16 Cost per equivalent units

EXERCISES 4-7(FIFO Method) - Pembetulan Mixing Department

Labor $62 000

Overhead $310 000

$25 000

$25 000

$2.48

$12.40

Material

Conversion

Total

800

200

$4.40

$1.30

$3 520

$260

$3 780

$2 700

$380

$3 080

400

700

$4.40

$1.30

$1 760

$910

7 000

7 000

$4.40

$1.30

$30 800

$9 100

Ending WIP inventory: Equivalent units of production Cost per equivalent unit Cost of ending WIP inventory Units transfer out: Cost of beginning WIP inventory Cost to complete the units in beginning WIP: Equivalent units of production required to complete the units in beginning inventory Cost per equivalent per units

$2 670

Cost to complete the unit in beginning inventory Cost of units started and complete this period: Units started and complete this period Cost per equivalent per units Cost of units started and complete this period Total cost of units transferred out

$39 900 $45 650