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Conversion Conversion Units To Assount For WW, 1 April Units Started Into Pro
Conversion Conversion Units To Assount For WW, 1 April Units Started Into Pro
Conversion Conversion Units To Assount For WW, 1 April Units Started Into Pro
Cost Management
Table 4.2
3
4
$
10,000
70,000
6
7
8
WACO
Equivalentunits
Degree of completion
(percent)
filaienal,
Flow of units
, 0 Coating
!
Physical units
(metres)
9
10
Conversion
Matenats
Conversion
Labour
I Overhead
100
80
10400
880
8.0(0
10,000
40,000
100
100
100
100
10,000
40.000
10,000
40,000
10,000
40.000
10,000
20.000
i01
45
100
50
50
4,500
20.000
74,500
(10,000
64,500
5,000
5,000
10,000
65,000
(8,000)
57,000
10,000
65,000
(8,000)
11
12
13
14
15
April
Spoilage from unib started
WIP, 30 April
Total units accounted for
Less: Beginning Wit'
Current period equivalent
units
16
Flow of costa
17
18
WIP, 1 April
19
Materials
Total costs
57,000
Conversim 01.0
(Rs)
(lts)
Labour
Overhead
40.000
75,750
569.130
8.500
66,000
232,750
20
Total cost
645,000
310,000
75,000
260,000
21
4.1860
1.1666
a E19/E15
-1,19/515
707,4111
57,499
198750
18.M8
5,831
70.417
11,667
40,833
310,000
75,000
280,000
10,000
8,070
8,000
9.4359
270.000
4
(E214411401)
22
Coot assigned'
23
Unite completed
24
Spoilage
45,089
25
WIP, 30 Aped
136,221
26
V
28
4.63.690
(from 835)
40E03
a Cl9iG15
a EllxE21
4
U,. 721
NEtEuE21
Rs 645010
10,007
27,250
100
80