(FIFO)

QUANTITY ANALYSIS
WIP, beg
SIP/RPD
TUTBAF
F&T:
WIP,beg
S&F
WIP,end
NL
AL
TUAAF/
EUP

X
X
X

X
X
X
X
X
X

MAT
X
X
X
X
X

CON
X
X
X
X
X

COST ANALYSIS
CURRENT COSTS:
Materials
Conversion
TOTAL
COST LAST MONTH
COST FROM PD
TCTBAF

X
X
X
X
X
X

WIP, beg:
CLM
CC: MAT
CON
NL

S&F:
CPD
CC: MAT
CON
NL
TRANS OUT
WIP,end:
CPD
CC: MAT

X
X
X
X*

X
X
X
X*

X
X

X
X

UNIT COST
(based on Mat EUP)
(based on Con EUP)
(all given to WIP,beg)
(based on actual units of WIP,end+NL+AL)

CON
NL
AL:
CPD
CC: MAT
CON
TCAAF

X
X*

X
X
X

*Distribution of Normal Loss

NL: CPD
X
CC: Mat
X
Con
X
TOTAL
X
ABSORBING
UNITS
X
UNIT COST
X

X
X

(WEIGHTED AVE.)
QUANTITY ANALYSIS
WIP, beg
SIP/RPD
TUTBAF

F&T
WIP,end
NL
AL
TUAAF/
EUP

X
X
X

X
X
X
X
X

MAT
X
X
X
X

CON
X
X
X
X

COST ANALYSIS
UNIT COST
COST FROM PD:
LAST MONTH
THIS MONTH
TOTAL

X
X
X

COST THIS DEP'T:

LAST MONTH: Mat

X
X
X
X
X

Con
THIS MONTH: Mat
Con
TOTAL
ADJ. FOR NORMAL LOSS
TCTBAF

F&T:
CPD
CTD: Mat
Con
NL
TRANS OUT

X
X
X
X

WIP,end:
CPD
CTD: Mat

X
X
X

X
X

(based on actual TUAAF)

X
X
X
X
X

(last mo. mat + this mo. mat divided by EU

(last mo. con + this mo. con divided by EU
*

Con
NL
AL:
CPD
CTD: Mat
Con
TCAAF

*Adjustment for NL
CPD
X
CTD:Mat
X
Con
X
TOTAL
X
ABSORBING
UNITS
X
AFNL
X

X
X
X
X
X
X

X
X

o. mat divided by EUP)

. con divided by EUP)

QUANTITY ANALYSIS
Computation of EUP for Materials
* materials added @ beg of production
WIP,beg
0%
S&F
100%
WIP,end
100%
NL /AL
discovered @ beg
0%
discovered @ end
100%
discovered @ mid(%)
100%

* materials added @ end of pro

100%
100%
0%
0%
100%
0%

Computation of EUP for Conversion

WIP,beg
S&F (or F&T)
WIP,end
NL /AL
discovered @ beg
discovered @ end
discovered @ mid(%)

% incomplete
100%
% complete
0%
100%
Point of discovery

COST ANALYSIS
Treatment of Normal Lost Units

disc @ the beg

disc @ the end
disc @ the mid (%)

ABSORBING UNITS (based on actual units)

FIFO
WEIGHT
S&F + WIP,end
F&T + WIP,end
S&F + WIP,beg
F&T only
S&F + WIP,beg + WIP,end(only if %comp > %disc)
F&T + WIP,end(only i

Treatment of Abormal Lost Units

Not absorbed, accounted for separately

some presumptions:
>if problem is silent a to discovery it's as if NL is discovered at the beginning and AL is discovered at t

added @ end of production

n actual units)
WEIGHTED AVE.
&T + WIP,end

&T + WIP,end(only if %comp > %disc)

AL is discovered at the end