11)F

In Process, beginning
Received From Prior Department
Total Units to be Accounted For

12000
50000
62000
Materials

In Process, beginning
Current Production
In Process, ending
Total Units as Accounted For

12000
28000
22000
62000

12)
October ( A )
Started In Process
Less: Finished and Transferred
In Process, ending

50000
40000
10000

Finished and Transferred

In Process, ending
Total

October ( B )
Current Production
In Process, ending
Total Units as Accounted For

Conversion Cost
9000
8400
28000
28000
22000
17600
59000
54000

Materials Conversion Cost

40000
40000
10000
4000 (10000 x 2/5)
50000
44000

Materials
35000
5000
40000

Conversion Cost
35000
3000
35000
38000
35000

12 E.
In Process, beginning
Current Production
In Process, Ending
Total

12.F
In Process, beginning
Current Production
Total
12.G
DEPT. A
In Process, beginning
Current Production
In Process, ending

DEPT. B.
In Process, beginning
Current Production
In Process, ending

12. H DEPT. A
In Process, beginning
Current Production
In Process, ending

Materials

CC

2,000
13,000
5,000
20,000

800
13,000
1,000
14,800

CC

3,000
25,000
28,000

1,050
25,000
26,050
Materials

10000
15000
5000
30000

Materials
5000
15000
10000
30000

1,200
25,000
26,200

Conversion Cost
6000
15000
15000
5000
3000
20000
24000
Conversion Cost
5000
4500
15000
15000
6000
20000
25500

Materials
10000
15000
5000
30000

800
13,000
2,000
15,800

8000
15000
2500
25500

Conversion Cost
6000
15000
3000
24000

14.1
In Process, Beginning
Received From Prior Department

In Process, Beginning
Current Production
In Process, Ending

14.2
In Process Beginning
Current Production
In Process,Ending

14.3
In Process, Beginning
Current Production
In Process, Ending

14.4
In Process, Beginning
Started In Process

3,000
18,000
21,000
3,000
12,000
6,000
21,000

2,000
12,000
4,000
18,000

3,000
9,000
6,000
18,000

2,500
9,000
2,000
13,500

6,000
10,000

4,000
10,000

16,000

14,000

48,500
15,000
63,500
M

In Process, Beginning
Current Production
In Process, Ending

CC

45,000

45,000

27,000

3,500
15,000

3,500
15,000

700
9,000

63,500

14.5
In Process, Beginning
Received from Prior Department

63,500

15,000
35,000
50,000
Materials

In Process Beginning
Current Production
In Process Ending

14.6
In Process, Beginning
Received From Prior Department

15,000
15,000
20,000
50,000

CC

14.7
In Process Beginning
Received from Prior Department

In Process Beginning
Current Production
In Process, End

9,000
15,000
15,000
39,000

15,000
20,000
35,000

10,000
80,000
90,000
Materials

In Process, Beginning
Current Production
In Process, Ending

36,700

10,000
55,000
25,000
90,000

CC
7,500
55,000
18,750
81,250

7,500
55,000
15,000
77,500

19,200
72,000
10,800
102,000

9,600
72,000
7,200
88,800

24,000
90,000
114,000
24,000
72,000
18,000
114,000

14.8
In Process Beginning
Received From Prior

18,000
80,000
98,000
Materials

In Process, Beginning
Current Production
In Process, Ending

18,000
68,000
12,000
98,000

Labor
6,000
68,000
3,000
77,000

Overhead
9,000
68,000
4,800
81,800

4,500
68,000
4,200
76,700

14.9
A
In Process, Beginning
Current Production
In Process, Ending

15.1
In Process Beginning
Current Production
In Process Ending

15.2
In Process, Beginning
Current Production
In Process, Ending

12,000
6,000
6,000
24,000

B
6,000
6,000
12,000

Materials
28,000
58,000
28,000
114,000

6,000
6,000
12,000
CC
11,200
58,000
16,800
86,000

58,000
28,000
86,000
Materials

30,000
57,500
25,000
112,500

CC
4,500
57,500
21,250
83,250

18,000
57,500
10,000
85,500

CC
12,000
6,000
6,000
24,000

7,200
6,000
4,800
18,000

15.3
In Process, Beginning
Current Production
In Process, Ending

15.4 Department A
In Process, Beginning
Received From Prior Department

M
30,000
40,000
25,000
95,000

Labor
18,000
40,000
18,750
76,750

15.4 Department B
In Process,Beginning
Received From Prior Department

4,000
12,000
6,000
22,000

CC

In Process, Ending

15.4 Department C
In Process, Beginning
RFPD

2,400
12,000
1,200
15,600

12,000
6,000
18,000

24,000
16,000
40,000
Materials

In Process, Beginning
Current Production
On Hand

19,500
40,000
10,000
69,500

4,000
18,000
22,000
Materials

In Process, Beginning
Current Production
In Process, Ending

Overhead

CC

20,000

16,000

15,000

4,000
1000
15,000

3,200
1,000
10,500

3,000
1,000
7,500

40,000

30,700

26,500

12,000
20,000
32,000
CC

22,500
40,000
12,500
75,000

In Process, Beginning
Current Production
In Process, End

12,000
18,000
2,000
32,000

7,200
18,000
700
25,900

12,000
18,000
30,000

November ( B )
In Process, beginning
Current Production
In Process, ending
Total Units as Accounted For

Materials Conversion Cost

5000
5000
2000
33000
33000
33000
2000
800
40000
38000
35800

October ( C )
Finished and Transferred
In Process, ending
(3000 x .40 ) = 1200

Materials Conversion Cost

32,000
32000
32000
3000
1200
750
33200
32750

November ( C )
IPB
SIP
TUTBAF

3,000
37,200
40,200

IPB
CP
IPE
TOTAL

Materials Conversion
3,000
1,800
2,250
32,000
32,000
32,000
5,200
3,980
3,380
40,200
37,180
11,695

12.D
IPB
RFPD
TUTBAF

1,500
12,000
13,500

IPB
CP
IPE

Materials Conversion Cost

1,500
900
375
10,300
10,300
10300
1700
680
1020
13,500
11,880
11695

12H Department B
In Process,beginning
Current Production
In Process, Ending

13. 1
In Process, beginning
Started in Process

In Process,beginning
Current Production
In Process, Ending

13.2
Current Production
In Process, Ending

13.3
In Process, Beginning
Current Production
In Process, Ending

13.4
In Process Beginning
Started in Process

5,000
15,000
10,000
30,000

Materials CC
2,000
15,000
6,000
23,000

12,000
24,000
36,000
12,000
14,000
10,000
36,000

9,000
14,000
6,000
29,000

15,000
10,000
25,000

15,000
4,000
19,000

8,000
7,000
5,000
20,000

3,200
7,000
1,000
11,200

16,000
6,000
22,000

4,500
15,000
6,000
25,500

13.4
In Process, Beginning
Current Production
In Process, Ending

13.5
In Process, Beginning
Received From Prior Department

In Process, Beginning
Current Production
In Process, Ending

13.6
In Process,Beginning
Started In Process

In Process, Beginning
Current Production
In Process, Ending

13.7
In Process, Beginning
Started In Process

6,000
6,000
10,000
22,000

2,400
6,000
8,000
16,400

3,000
18,000
21,000
3,000
12,000
6,000
21,000

1,000
12,000
3,000
16,000

5,000
15,000
20,000
Materials CC
5,000
2,000
11,000
11,000
4,000
3,200
20,000
16,200

6,000
24,000
30,000

3,000
11,000
2,400
16,400

13.7
In Process,Beginning
Current Production
In Process, Ending

13.8
In Process Beginning
Received From Prior Department

In Process, Beginning
Current Production
In Process, Ending

13.9
In Process, Beginning
Current Production
In Process, Ending

13-10
In Process, Beginning
Received From Prior Department

Materials
6,000
19,000
5,000

19,000

2,400
19,000
1,250
22,650

6,000
15,000
3,000
24,000

Materials CC
3,300
15,000
600
18,900

2,000
15,000
1,200
18,200

18,000
12,000
10,000
40,000

3,600
12,000
4,000
19,600

3,000
12,000
5,000
20,000

19,000

6,000
18,000
24,000

25,000
27,500
52,500
M

In Process,Beginning
Current Production
In Process, Ending

CC

25,000
15,000
12,500

CC
25,000
15,000

5,000
15,000
7,500

52,500

40,000

27,500

15.6

In Process Beginning
Started In Process

In Process, Beginning
Current Process
In Process, End

12,000
20,000
32,000
Materials CC
12,000
12,000
18,000
18,000
2,000
32,000
30,000
EUP

15.7 In Process Beginning

In Process Ending

15,000
3,000
17,000
35,000

10,000
800
10,200
21,000
EUP

15.8 In Process Beginning

Finished on hand
In Process, Ending
Total

10,000
2,000
5,000
30,000
47,000

3,333
667
5,000
12,000
21,000

7,200
18,000
700
25,900

10)a
Quantity Sched
IP beg
SIP
Total units to be accounted for
F&T
Ip beg
Current Production
In Process, Ending
Total
b)
Quantity Sched
IPB
CP
IPE
C)
Ip beg
CP
Ip end
D)
IP beg
CP
IP end

8,000
12,000
20,000
EUP
8,000
8,000
4,000
20,000

2,000
8,000
1,000
11,000

24,000
8,000
12,000
44,000

6,000
8,000
2,000
16,000

6,000
24,000
5,000
35,000

4,500
24,000
2,000
30,500

8,000

4,800

4,000
12,000
24,000

1,600
9,600
16,000

Chapter 12
11)
EUP
In Process, Beginning

500

400

In Process, Beginning
Cost Last Month
CFPD
CTD

750
100

850 (A)

Cost This Month

480
1,330

12)
Quantity Schedule
In Process Beginning
Started In Process

2,000

TUTBAF

2,800

F&T
In Process, Beginning
Current Production
In Process, End
Total as accounted

2,000
800
2,800

Cost Analysis
Current Cost
RFPD
Total To be accounted

1,296
1,960
3,256

F&T
Current Production
Cost this department
TCOT
In Process Ending
Cost From Prior dept
Cost this dept
Total

EUP
2,000
160
2,160

.6 x 2160
.7 x 2800

2,600
2,600 B

560
96

656
3,256

17)Dept B
Quamtity Schedule
In Process Beginning
Received From Prior Dept
Total Units To be Accounted for

1,500
30,000
31,500

F&T
In Process Beginning
Current Production
In Process, End
Total as accounted

1,500
25,000
5,000
31,500

Cost Analysis
Cost Last Month
Current Cost
Cost From Prior Dept
Total Cost

13,210
33,210
24,000
70,420

F&T
In Process, Beginning
Cost Last Month
Cost This Month
Total Cost of Completion
Current Production
Cost From Prior Dept
Cost This Dept
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Dept
Cost This Dept
Total Cost of Completion
Total
17. Depatment C
Quantity Schedule
In Process, Beginning
Received From Prior Department
Total Units to be accounted for
F&T
In Process, Beginning
Current Production

EUP
1,000
25,000
1,000
27,000

1.23 (33210/27,000)
0.8 (24,000/30,000)

13,210
1,230 (1.23x1000)
14,440
20,000 (.8x25000)
30,750 (1.23x25,000)
50,750
65,190
4,000 (.8x5000)
1,230 (1.23x1000)
5,230
70,420

2,000
26,500
28,500
EUP
2,000
21,500

1,000
21,500

In Process, End
Total as accounted

17. Dept C
Cost Analysis
Cost Last Month
Current Cost
Cost From Prior Department
Total Cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
Total Cost of Completion
Current Production
Cost From Prior Dept
Cost This Dept
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Dept
Cost This Department
Total Cost of Completion
Total

5,000
28,500

12,060
56,160
65,190
133,410

1,500
24,000

2.34 (56,160/24,000)
2.46 (65,190/26,500)

12,060
2,340 (2.34x1000)
14,400
52,890 (2.46x21500)
50,310 (2.34x21500)
103,200
117,600 (14,400+103200)
12,300 (2.46x5000)
3,510 (2.34x1500)
15,810
133,410 (117,600+15,810)

13) Department Y
Quantity Schedule
In Process, Beginning
Started In Process
Total Units to be accounted for
F&T
In Process Beginning
Current Production
In Process, Ending
Total as accounted
Cost analysis
Current Cost
Materials
Labor
Overhead
Total
Cost from Prior Dept
Cost Last Month
Total cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
Total Cost of Completion
Current Production
Cost This Department
Cost From Prior Dept
Total Cost of Completion
Total Cost of Transfer
In Process Ending
Cost From Prior Dept
Cost This Department
Total Cost of Completion
Total as accounted

96/160=.6

1,000
15,000
16,000

1,000
12,500
2,500
16,000

6,875
4,125
2,750
13,750
16,500
2,660
32,910

15) Department X
Quantity Sched
In Process, Beginning
Started In Process
Total Units to be accounted for

2,000
28,000
30,000

F&T
In Process, Beginning
Current Production
In Process, Ending
Total as accounted

2,000
23,000
5,000
30,000

Cost Analysis
Cost Last Month
Current Cost
Materials
Labor
Overhead
Total
Total Cost
F&T
In Process Beginning
Cost Last Month
Cost This Month
Total Cost of Completion
Current Production
Cost This Department
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost This Department
Total as accounted

3,250
8,750
2,500
1,250
12,500
15,750

15) Department Z
Quantity Schedule
In Process, Beginning
Received From Prior Department
Total Units To be Accounted for

4,000
26,000
30,000

F&T
In Process, Beginning
Current Production
Finished and on hand
In Process, Ending
Total as accounted

4,000
21,000
500
4,500
30,000

Cost analysis
Cost Last Month
Current Cost
Materials
Labor
Overhead
Total
Cost From Prior Department
Total Cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
Total Cost of Completion
Current Production
Cost From Prior Dept
Cost This Dept
Total Cost of Completion
Total Cost of Transfer
Finished and on Hand
Cost From Prior Dept
Cost This Dept
Total Cost of Completion
In Process, Ending
Cost From Prior Dept
Cost This Dept
Total Cost of Completion

8,000
15,000
7,500
2,500
25,000
39,600
72,600

Total

14)Dept A
Quantity Schedule
In Process Beg
RFPD
TUTBAF
F&T
IP beg
CP
IP end
Total
Cost analysis
CLM
CTD
IP beg
CLM
CTM
TCOC
CP
TCOT
Ip end
Total

8,000
12,000
3,000
23,000

13) Department Z
Quantity Sched
In Process, Beginni
Received From Pri
Total Units to be a
EUP
250
12,500
1,000
13,750

0.5 (6875/13750)
0.3 (4125/13,750)
0.2 (2750/13,750)
1
1.1

2,660
250
2,910
12,500 (1x12,500)
13,750 (1.1x12,500)
26,250
29,160 (2910+26,250)
2,750 (1.1 x2500)
1,000 (1x1000)
3,750
32,910 (29,160+3,750)

F&T
In Process, Beginni
Current Production
In Process, Ending
Total as accounted
Cost Analysis
Curent Cost
Materials
Labor
Overhead
Total
Cost From Prior
Cost Last Month
Total cost
F&T
In Process, Beginning
Cost Last month
Cost This Month
Total Cost of Completion
Current Production
Cost This Dept
Cost From Prior Dept
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Dept
Cost This Department
Total Cost of Completion
Total as accounted

15)Department Y
Quantity Sched
In Process, Beginni
Received From Pri
Total Units To be a
EUP
500
23,000
1,500
25,000

F&T
In Process, Beginni
Current Production
Finished and on ha
In Process Ending
Total as accounted

Per unit

0.5 (12500/25,000)

3,250
250
3,500
11,500 (.5x23,000)
11,500
15,000 (3500+ 11,500)
750
15,750 (15,000+750)

Cost analysis
Cost Last Month
Current Cost
Materials
Labor
Overhead
Total
Cost From Prior Department
Total cost
F&T
In Process Beginning
Cost Last Month
Cost This Month
Total Cost of Completion
Current Production
Cost From Prior Department
Cost this Department
Total Cost of Completion
Total Cost of Transfer
Finish and on hand
Cost From Prior Department
Cost this Department
Total Cost of Completion
In Process End
Cost From Prior Department
Cost This Department
Total Cost of Completion
Total

16)

2,000
21,000
500
1,500
25,000
Per unit

1 25/25
1.52 39.600/26,000

8,000
2,000 (1x2000)
10,000
31,985 (1.52x21,000)
21,000 (1x21,000)
52,985
62,985 (10,000+52,920)
761 (1.52x500)
500 (1x500)
1,261
6,854 (1.52x4500)
1500 (1x 1500)
8,354

72,600

8,000
15,000
23,000

6,000
12,000
1,500
19,500

2,800
23,400
26,200
2,800
7,200
10,000
14,400
24,400
1,800
26,200

1.2

2,000
13,500
15,500
EUP
2,000
12,000
1,500
15,500
Per unit
5,320
2,660
2,660
10,640
29,160
5,840
45,640

0.4
0.2
0.2
0.8 (10640/15500
2.16 (29,160/13,500)

ss, Beginning

st of Completion
Production

m Prior Dept
st of Completion
st of Transfer
ss, Ending
m Prior Dept
Department
st of Completion
accounted

5,840
640
6,480
25,920 (2.16x12,000
9,600 (.8x12,000)
35,520
42,000 (6,480+35,520)
3,240 (2.16x1500)
400 (.8X500)
3,640
45,640 (42,000+3,640)

m Prior Department

5,000
25,000
30,000
EUP
5,000
21,000
1,000
3,000
30,000

3,000
21,000
1,000
2,000
27,000
Per unit
7,800
12,150
4,050
5,400
21,600
15,000
44,400

0.8
0.6

ss Beginning

st of Completion
Production
m Prior Department
Department
st of Completion
st of Transfer
nd on hand
m Prior Department
Department
st of Completion

m Prior Department
Department
st of Completion

7,800
2,400 (.8x3000)
10,200
12,600 (.6x21,000)
16,800 (.8x21,000)
29,400
39,600 (10,200+29,400)
600 (1000x.6)
800 (1000x.8)
1,400
1,800 (.6x3000)
1,600 (.8x2000)
3,400
44,400

Department A
Quantity Sched
In Process, Beginning
Started In Process
Total Units to be Accoun
F&T
In Process, Beginning
Current Production
In Process,End
Total as Accounted
Cost analysis
Cost Last Month
Current Cost
Total cost
F&T
In Process,Beginning
Cost Last Month
Cost This Month
Total Cost of Completio
Current Production
Cost This Department
Total Cost of Completio
Total Cost of Transfer
In Process, End
Cost This Department
Total Cost of Completio
Total
16. Department B
Quantity Schedule
In Process, Beginning
Received From Prior Depar
Total Units To be accoun
F&T
In Process Beginning
Current Production
In Process, End

2,000
18,000
20,000
EUP
2,000
13,000
5,000
20,000

500
13,000
1,500
15,000
Per unit

600
9,000
9,600

0.6 (9,000/15,000)

600
300
900
7,800
7,800
8,700 (900+7800)
900
900
9,600 (8,700+900)

5,000
15,000
20,000
EUP
5,000
11,000
4,000

1,000
11,000
2,000

Total As Accounted

20,000

14,000

14)B
Quantity Sched
IP beg
RFPD
TUTBAF

6,000
20,000
26,000

IP beg
CP
IP end
Total

6,000
15,000
5,000
26,000

2,000
15,000
1,000
18,000

Cost Analysis
CLM
CTM
CFPD
Total Cost

9,800
12,600
24,400
46,800

0.7
1.22

IP beg
CLM
CTM
TCOC
CP
TCOT
IP end
CFPD
CTM
TCOC
TOTAL

9,800
1,400
11,200
28,800
40,000
6,100
700
6,800
46,800

Chapter 3
1)
Current Production
In Process, End
Total

15,000
5,000
20,000

2)
Current Production
In Process End
Total

15,000
3,000
18,000

3)
Current Production
In Process End
Total

15,000
2,000
17,000

4)
Current Production
In Process End

Materials
CC
15,000
5,000
20,000

15,000
3,000
18,000

15,000
15,000

5)
Materials

Coversion
0.5 (8500/17,000)

0.5

6)
15,000 (15,000 x1)
7)
In Process, Ending
Cost This Department
Materials
Labor

1,000
1,500

8)
If number 1 is applied
Materials

2,500

Conversion
0.425 (8500/20,000)

If number 4 is applied
Materials

0.5

Conversion
0.57 (8500/ 15,000)

0.5

14)
F&T
Current Production
CFPD
Cost This Department
Total Cost of Transfer
Finished and on hand
CFPD
Cost This Department
Total Cost of Completion
In Process, End
CFPD
Cost This Department
Materials
CC
Total Cost of Completion
Total
15 Department B
Quantity Schedule
Received From Prior Department
Total Units to be accounted for
F&T
Current Production
In Process Ending
Total as accounted
Cost analysis
Current Cost
Materials
Conversion Cost
Total
Cost From Prior Department
Total
F&T
Current Production
Cost From Prior Department
Cost This Department
Total Cost of Transfer
In Process, Ending
Cost From Prior Department

24,000
24,960 (24,000x1.04)
48,960
8,000
8,320
16,320
4,000
2,016
600
6,616
71,800 (due to rounding off)

38,000
38,000

35,000
3,000
38,000

41,800
32,400
74,200
57,000
131,200

Materials
CC
35,000
3,000
38,000

35,000
1,000
36,000

1.1 (41,800/38,000)
0.9 (32,400/36,000)
1.5 (57,000/38,000)

Total Cost of Completion

Total
52,500
70,000
122,500
4,500

Cost This Department

Materials
Conversion
Total

3,300
900
4,200

9)
If number 1 is applied
13,875 (1500x.925)
If number 4 is applied
16,050 (15,000x1.07)
10)

(9000/18,000)

If number 1 is applied
In Process ,Ending
Cost This Department
Materials
Conversion

2,125
1,500

3,625

If number 4 is applied
In Process, Ending
Cost This Department
Materials
Conversion

1,500

1,500

11)
Materials
24,000
24,000
8,000
8,000
4,000
2,400
36,000
34,400

Current Production
Finished and on hand
In Process, End
Total
12)
Materials
Labor
Overhead

0.84
0.15
0.05

13)
Cost analysis
Current Cost
Materials
28,800
Labor
5,250
Overhead
1,750
Total
35,800

0.84
0.15
0.05
1.04

15. Department B
Quantity Schedule
Received From Prior Department
Total Units To be Accounted for
F&T
Current Production
In Process Ending
Total as accounted

Materials CC
32,000
32,000
32,000
3,000
3,000
2,000
35,000
35,000
34,000

Cost Analysis
Current Cost
Materials
CC
Total
Cost From Prior Department
Total Cost
F&T
Current Production
Cost From Prior Department
Cost This Department
Total Cost of Transfer
In Process Ending
Cost From Prior Department
Cost This Department
Materials
2,100
CC
1600
Total Cost of Completion
Total

8,700
131,200

35,000
35,000

24,500
27,200
51,700
122,500
174,200

112,000
48,000
160,000
10,500

3,700
14,200
174,200

CC
24,000
8,000
3,000
35,000

22935.6

1)
Department X
Quantity Schedule
In Process, beginning
Started in Process
Total Units to be Accounted Fo

8,000
32,000
40,000

Finished and Transferred

In Process, beginning
Current Production
In Process, ending
Total

8,000
27,000
5,000
40,000

Cost Analysis
Cost Last Month
Cost This Month
Materials
Conversion Cost
Total
Finished and Transferred
In Process, beginning
Cost Last Month
Cost This Month
Materials
Conversion Cost
Total Cost of Completion

Materials

10,510
14,175
12,240

Total Cost As Accounted For

26,415
36,925

10,510
2254.2
640

Current Production
Cost This Department
Total Cost of Completion
Total Cost of Transferred
In Process, ending
Cost This Department
Materials
Conversion Cost
Total Cost of Completion

5,200
27,000
500
32,700

2,894.20
13404.2

22,504.50
22,504.50
35,908.70

216.75
800

1,017
1,017
36,925

Conversion Cost
1,600
27,000
2000
30,600

2)
Department L
Quantity Schedule
In Process, beginning
Received From Prior Department
Total Units To Be Accounted Fo
Finished and Transferred
In Process, beginning
Current Production
In Process, ending
Total
Cost Analysis
Cost Last Month
Cost This Month
Materials
Conversion Cost
Received From Prior Department
Total
Finished and Transferred
In Process, beginning
Cost Last Month
Cost This Month
Materials
Conversion Cost
Total Cost of Completion
Current Production
Cost This Department
Cost From Prior Department
Total Cost of Completion
Total Cost of Transferred

IP end
CTD

6,000
40,000
46,000
Materials
6,000
20,000
20,000
46,000

Conversion Cost
2,400
4,000
20,000
20,000
20,000
16,000
42,400
40,000

1,352
2,968
13,200

16,168
20,000
37,520

1,352
168
1,320

1,488
2,840

8,000
10,000
18,000
20,840

M
CC
CFPD
TCOC
TCAAF
3
Quantity Sched
IP beg
RFPD
TUTBAF
F&T
Ipbeg
CP
IP end
Total
Cost Analysis
CLM
(CTD)
M
CC
(CFPD)
Total
CTM
M
CC
CFPD
TOTAL
F&T
IP beg
CLM
CTM
M
CC
TCOC
CP
CTD
CFPD
TCOC

1,400
5,280

6,680
10,000
16,680
37,520

Department B
12,000
50,000
62,000
M
12,000
28,000
22,000
62,000

CC
9,000
28,000
13,200
50,200

7,200
28,000
13,200
48,400
Per unit
GIVEN HAHAHA

300
720

4,016
5,808

1,020
12,000
13,020

9,824
45,000
67,844

13,020
720
864

1,584
14,604
5,600
25,200
30,800

TCOT

IP end
CTD
M
CC
CFPD
TCOC
TCAAF

45,404

1,056
1,584

2,640
19,800
22,440
67,844

1)
Department Y
Quantity Schedule
In Process, beginning
Received From Prior Department
Total Units to be Accounted For
Finished and Transferred
In Process, beginning
Current Production
In Process, ending
Total
Per unit

0.4335
0.4

Cost Analysis
Cost Last Month
Cost This Month
Materials
Conversion Cost
Received from Prior Department
Total
Finished and Transferred
In Process, beginning
Cost Last Month
Cost This Month
Materials
Conversion Cost
Total Cost of Completion

5,000
35,000
40000

5,000
29,000
6,000
40,000

23,400
19,800

2,600
1,650

Current Production
Cost This Department
Cost From Prior Department
Total Cost of Completion
Total Cost of Transferred
In Process, ending
Cost This Department
Materials
Conversion Cost
Cost From Prior Department
Total Cost of Completion
Total Cost As Accounted For

1,950
2,200

2
Quantity Sched
IP beg
RFPD
TUTBAF
F&T
IP beg
CP
IP end
TOTAL

Per Unit

0.07
0.33
0.5

Cost Analysis
CLM
CTM
M
CC
RFPD
Total
F&T
IP beg
CLM
CTM
M
CC
TCOC
CP
CTD
CFPD
TCOC
TCOT
IP end
CTD
M
CC
CFPD
TCOC
TCAAF

Department M
4,000
26,000
30,000

4,000
16,000
10,000
30,000

5,040
10,080

720
1260

1,440
2,100

4
Quantity Sched
IP beg
RFPD
TUTBAF
F&T
Ipbeg
CP
IP end
TUTBAF
Cost Analysis
CLM
(CTD)
M
CC
(CFPD)
TOTAL
CTM
M
CC
CFPD
Total
F&T
IP beg
CLM
CTM
M
CC
TCOC
CP
CTD
CFPD
TCOC
TCOT
IP end
CTD
M

Dyeing Department
6,000
30,000
36,000

6,000
14,000
16,000
36,000

144
360

4020
4320

720
540

1,200

CC
CFPD
TCOC
TCAAF

1,680

tment Y

5) Department 2
Quantity Schedule
In Process, Beginning
Received From Prior Department
Total Units to be Accounted for
Finished and Transferred
Materials
Conversion Cost In Process, Beginning
4,000
3,000 Current Production
29,000
29,000 In Process, End
3,000
4,000 Total As Accounted
36,000
36,000
Cost Analysis
Per Unit
Cost Last Month
10,150
Cost This Month
Materials
0.65 Conversion
43,200
0.55 Received From Prior Department
35,908
1.026 Total
89,258
Finished and Transferred
In Process, Beginning
Cost Last Month
10,150
Cost This Month
Materials
Conversion
4,250
Total Cost of Completion
14,400
Current Production
Cost From Prior Dept
Cost This Dept
34,800
Materials
29,754
Conversion
64,554
Total Cost of Completion
78,954
Total Cost of Transfer
In Process, Ending
Cost This Dept
Materials
1092
CC
728
4,150
Cost From Prior Dept
6156
Total Cost of Completion
10,306
Total
89,258 (Due to Rounding Off)

5) Department 3
Quantity Schedule
In Process Beginning
Received From Prior Department
Total Units to be Accounted for

CC

F&T
3,000 In Process, Beginning
16,000 Current Production
5,000 In Process, Ending
24,000 Total As Accounted

4,000
16,000
8,000
28,000
Per unit
3,380

15,120
20840
39,340

3,380

1,980
5,360
9,600
12824.62
22,424.62
27,784.62

3,540
8,015.38
11,555.38
39,340

Cost Analysis
F&T
In Process, Beginning
0.18 Cost Last Month
0.42 Cost This Month
0.801538461 Materials
CC
Total Cost of Completion
Current Production
Cost From Prior Department
Cost This Department
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost This Department
Materials
Conversion
Cost From Prior Department
Total Cost of Completion
Total

121.77
210

Department

7) Department 2
Quantity Schedule
In Process Beginning
Received From Prior Department
Total Units To be Accounted for

CC
4,800
14,000
8,000
26,800

F&T
3,600 In Process,beginning
14,000 Current Production
11,200 Finished and on hand
28,800 In Process, End
Total

8,000
22,000
5,000
15,000
50,000

Per unit

504
1,800
2,304

8,340
12,000
22,644

2.304

1,260
3,564
4,200
5,600
9,800
13,364

Cost Analysis
Cost Last Month
Cost This Month
Materials
Conversion
Cost From Prior Dept
Total Cost
0.15
0.15 F&T
0.4 In Process Beginning
Cost Last Month
Cost This Month
Materials
CC
Total Cost of Completion
Current Production
Cost From Prior Dept
Cost This Department
Total Cost of Completion
Total Cost of Transfer
Finished and on hand
Cost From Prior Dept
Cost This Department
Total Cost of Completion
In Process Ending
Cost From Prior Dept
Cost This Department

13056
18490

1,536
2,580

2,880
6,400
9,280
22,644

Materials
CC
Total Cost of Completion
Total

2,880
4,300

7) Department3
Quantity Schedule
In Process, Beginning
Received From Prior Department
Total Units to be accounted f

1,200
30,000
31,200
Materials
CC
1,200
360
700
26,880
26,880
26,880
3,120
2,184
1,820
31,200
29,424
29,400

2981.6
14712
11760

2981.6
180
280

460
3441.6
40320

13,440
10,752

24,192
64,512
67,953.60

1,820
4680
6,500
74,453.60

26,472
45,000
74,453.60

F&T
In Process Beginning
Current Production
In Process, Ending
Total as accounted
Cost Analysis
Cost Last Month
Cost This Month
Materials
CC
Cost From Prior Dept
Total Cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
Materials
CC
Total Cost of Completion
Current Production
Cost From Prior Dept
Cost This Dept
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Dept
Cost This Dept
Materials
CC
Total Cost of Completion
Total

2,000
28080
30,080

Materials
Conversion Cost
2,000
800
1,400
23,580
23,580
23,580
4,500
2,700
2,475
30,080
27,080
27,455

5110

331.77
5,441.77
57,063.60
7,126.25
64,189.85
69,631.62

410.98
371.25

782.23
10890
11,672.23
81,303.85

8)
Quantity Sched
In Process, Beginning
Received From Prior Department
Total Units to be Accounted f
F&T
In Process, Beginning
Current Production
In Process, Ending
Total as accounted
Cost Analysis
Cost Last Month
Materials
CC
Cost From Prior Department
Cost This Month
Materials
CC
Cost From Prior Department
Total Cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
Materials
CC
Total Cost of Completion
Current Production
Cost From Prior Dept
Cost This Dept
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost This Dept
Materials
CC
Cost From Prior Dept
Total Cost of Completion
Total

6)
Department A
March
Quantity Schedule
In Process, Beginning
Total Units to be Accounted f
F&T
Current Production
In Process, End
Total

8,000
42,000
50,000
Materials
CC
4,800
22,000
5,000
9,000
40,800

6,000
22,000
5,000
10,000
43,000

Cost analysis
Cost This Month
Materials
Conversion

Per unit
3284

31,546
10,500
45,330

3,284

4,116
7,400
5,500
16,500
22,000
29,400
1,250
3,750
5,000
3,750

0.32
0.43
0.25

F&T
Current Production
Total Cost of Transfer
In Process, Ending
Materials
CC
Total Cost of Completion
Total

Department A
April
Quantity Schedule
In Process Beginning
Started In Process
Total Units To be accounted f
F&T
In Process, Beginning
Current Production
In Process, Ending
Cost Analysis
Cost Last Month
Cost This Month

7,180
10,930
45,330

Materials
CC
Total Cost
6) Dept A
6) In Process Beginning
Cost Last Month
Cost This Month
Materials
CC
Total Cost of Completion
Current Production
Total Cost Of Transfer
In Process, Ending
Cost This Department
Materials
CC
Total Cost of Completion
Total

6) Department B
March
Quantity Sched
Received From Prior Dept
Total Units To be accounted f
F&T
Current Production
In Process, Ending
Total as accounted
Cost Analysis
Current Production
Cost This Dept
Cost from Prior Dept
Total Cost of Transfer
In Process, Ending
Cost This Dept
Materials
CC
Cost from Prior Dept
Total Cost of Completion

Total

4,000
30,000
34,000

m Prior Department
o be accounted for

Materials CC
4,000
1,200
25,000
25,000
5,000
1,250
34,000
27,450

1,000
25,000
2,000
28,000

Per unit
3,840
7,380
7,600

rior Dept

0.268852459
0.271428571
0.98

14,980
29,400
48,220

Beginning
3,840
322.62
271.43
Completion

594.05
4,434.05

Completion
Transfer

24500
13,507.02
38,007.02
42,441.07
4,900
336.07
542.86

Completion

878.93
5,778.93
48,220

1,600
22,400
24,000

m Prior Department
o be Accounted for

1,600
18,400
4,000
24,000

Materials CC
1,280
18,400
2,000
21,680

960
18,400
2,000
21,360

Per unit

or Department

160
640
3200
17,344
21,360

rior Department

4,000

38,704
33,600
76,304

Beginning
4,000
1024
960
Completion

1,984
5,984

Completion
Transfer

27,600
33,120
60,720
66,704

1,600
2,000
Completion

3,600
6,000
9,600
76,304

0.8
1
1.5

50,000
50,000
Materials CC
40,000
40,000
10,000
10,000
50,000
50,000

o be Accounted for

40,000
2,000
42,000

Per unit
30,000
16,800

40,000
40,000

Transfer
6,000
800
Completion

46,800

0.6
0.4

6,800
6,800
46,800

10,000
50,000
60,000

o be accounted for

Materials
10,000
30,000
20,000
60,000
6,800

30,000
20,000
50,000

CC
8,000
30,000
2,000
40,000

25,000
10,000

35,000
41,800

s Beginning
6,800

2,000
Completion

f Transfer

10,000
500
Completion

2,000
8,800
22,500
31,300

10,500
10,500
41,800

m Prior Dept
o be accounted fot

40,000
40,000

Materials
CC
30,000
30,000
30,000
10,000
5,000
40,000
30,000
35,000

45,000
30,000
75,000

Transfer

2,500
Completion

2,500
10,000
12,500

87,500

6) Dept B
April
Quantity Sched
In Process Beginning
Received From Prior Department
Total Units To Be accounted for
F&T
In Process, Beginning
Current Production
In Process, Ending
Total as accounted
Cost analysis
Cost Last Month
Cost This Month
Materials
CC
Cost From Prior Department
Total Cost
F&T
In Process Beginning
Cost Last Month
Cost This Month
Materials
Conversion Cost
Total Cost of Completion
Current Production
Cost This Department
Cost From Prior Department
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Department
Cost This Department
Materials
CC
Total Cost of Completion

10,000
40,000
50,000
Materials
CC
10,000
10,000
5,000
20,000
20,000
20,000
20,000
5,000
50,000
30,000
30,000
Per unit
12,500
12,000
12,000

24,000
31,300
67,800

12,500
4,000
2,000

6,000
18,500
16,000
15,650
31,650
50,150
15,650

2,000

2,000
17,650

0.4
0.4
0.7825

Total

67,800

3. Quantity Schedule:
IPB
RFPD
TUTBAF
F&T
IPB
CP
IPE
LU

Cost Analysis
Current Cost
M
CC
CLM
CFPD
TCTBAP
F&T
IPB
CLM
CTM
M
CC
AFLU
TCOC

3200
22000
25200

3200
16800
4000
1200
25200

9360
7672
17032
2248
16720
36000

2248
864
840
184
4136

M
1920
16800
1600
480
20800

0.45
0.35

0.76

CC
2400
16800
2000
720
21920

CP
CFPD
CTM
AFLU
TCOC
TCOT

IPE
CFPD
CLM
M
CC
AFLU
TCAAF

12768
13440
966
27174
31320

3040
720
700
230
4690
36000

2)Spinning Department
Quantity Schedule
Started In Process

100,000

F&T
Current Production
In Process, End
Total as Accounted

80,000
20,000
100,000

Cost Analysis
Current Cost
Materials
CC
Total Cost

160,000
170,000 330,000
330,000

F&T
Current Production
288,000
Total Cost of Transfer
288,000
In Process, Ending
Cost This Dept
Materials
32,000
CC
10,000
42,000
Total Cost of Completion
42,000
Total
330,000

2) Spooling Dept
Quantity Sched
Received from Prior dept
Total Units to be accounted f
Materials CC
80,000
80,000
20,000
5,000
100,000
85,000

1.6
2

F&T
Current Production
In Process, end
Lost units
Total as accounted

Mat
60,000
60,000
15,000
15,000
5,000
5,000
80,000
80,000

Cost Analysis
Current Cost
Materials
Labor
Overhead
Received From prior dept
Total Cost
F&T
Current Production
Cost This Department
Cost from prior dept
adj for LU
Total Cost of Transfer
In Process, Ending
Cost This Department
Materials
CC
Cost from prior dept
adj for LU

80,000
80,000

76,800
108,750
32950

14,400
19,707

7)
Quantity Sched
In Process Beginning
Received From Prior Department
Total Units to be accounted for
F&T
In Process, Beginning
Current Production
IN Process, Ending
Lost units
Total as accounted

3,000
12,000
15,000
Materials CC

3,000
7,000
4,500
500
15,000

Cost analysis
Cost Last Month
Current Cost
Materials
CC
Cost From Prior Department
Total Cost
Cost analysis
In Process, Beginning
Cost Last Month
Cost This Month
Materials
CC
Total Cost of Completion

Total Cost of Completion

Total
Current Production
Cost From Prior Department
Cost This Department
Materials
4,383
CC
2,800
ALU
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Department
Cost This DEpartment
Materials
2817
CC
600
adj for LU
Total Cost of Completion
Total

7,000
4,500

1,000
7,000
1,500

11,500

9,500

4,000
7,200
3,800

11,000
30,000
45,000

4,000

400

400
4,400

0.6261
0.4
2.5

17,500

7,183
761
25,444
29,844
11,250

3,417
489
15,156
45,000

Chapter 5
1) Department X
Quantity Schedule
In Process Beginning
Started In Process
Total Units to be accounted f
F&T
In Process, Beginning
Current Production
Finished and on hand
In Process, Ending
Lost units
Total as accounted
Cost analysis
Cost Last Month
Current Cost
Total cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
Adjustment for LU
Total Cost of Completion
Current Production
Cost This Month
Adjsutment for LU
Total Cost of Completion
Total Cost of Transfer
Finished and on Hand
Cost This Month

Adjustment for LU
Total Cost of Completion
In Process, Ending
Cost This Month
Total Cost of Completion
Total

5,000
10,000
10,500
EUP
500
5,500
2,000
1,500
1,000
10,500

200
55,500
2,000
300
1,000
9,000
Per unit

3,600
18,000
21,600

1) Department Y
Quantity Schedule
Received From Prior Dept
Total Units to be accounted for
F&T
Current Production
In Process,Ending
Lost units
Total as accounted

2
Cost Analysis
Current Cost
Cost From Prior Dept
3,600
400
125
4,125
11,000
1,375
12,375
16,500
4,000

F&T
Current Production
Cost This Month
Cost from prior dept
adj for LU
Total Cost of Transfer
In Process, Ending
Cost from prior dept
Cost This Month
Adj for LU
Total Cost of Completion

Total
Total Cost of Transfer

4)
Quantity Schedule
In Process, Beginning
Received From prior dept
Total Units to be accounted for
Labor
overhead F&T
60,000
60,000 In Process, Beginning
10,000
10,000 Current Production
2,500
In Process, Ending
72,500
70,000 Lost units
Total as accounted
Per unit
Cost analysis
0.96 Cost Last Month
1.5 Current Cost
218,500 .4707..
Materials
288,000
3.6 CC
506,500
Cost from Prior Dept
Total Cost

175843
216,000
21,240
413,083

34,107
54,000
5,310

F&T
In Process, Beginning
Cost Last Month
0.354 Cost This Month
Materials
CC
Adjustment for LU
Total Cost of Completion
Current Production
Cost From Prior Dept
Cost This Dept

1,500
14,000
15,500

In Process, Ending
Cost From Prior Department
Cost This Dept
Materials
CC
900 AFLU
8,500 Total Cost of Completion
3,750 Total

Materials CC
1,500
600
8,500
8,500
5,000
1,250
500
15,500
10,350
13,150
Per unit
1,049
3312
4339.5 7,651.50
6,300
15,000

0.32
0.33
0.45

1048.5
192
297

489
22.5
1,560
3,825
5,525

0.015

93,417
506,500

AFLU
127.5
Total Cost of Completion
9,477.50
8)
Quantity Schedule
In Process, Beginning
Received From Prior Department
Total Units to be accounted for
F&T
In Process, Beginning
Current Production
In Process, Ending
normal lost units
abnormal lost units
Total as accounted
Cost analysis
Cost Last Month
Current Cost
Materials
CC
Cost From Prior Dept
Total Cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
Materials
CC
AFLU
Total Cost of Completion

0.015

6,000
16,000
22,000
M

6,000
6,000
8,000
1,500
500
22,000

CC
6,000
8,000
1,500
500
16,000

3,600
6,000
6,000
1,500
500
17,600

9,960
9,600
5,280

14,880
12,800
37,640

0.6
0.3
0.8

9,960

1,080

1,080
1275
12,315

0.2125

Current Production
Cost From Prior Department
Cost This Department
Materials
CC
AFLU
Total Cost of Completion
Total Cost of Transfer
In Process Ending
Cost From Prior Department
Cost This Department
Materials
CC
Total Cost of Completion
Abormal Lost units
Cost From Prior Department
Cost This Department
Materials
CC
Total Cost
Total

500
4,500

1)Department Z
Quantity Schedule
In Process Beginning
Received from Prior Department
Total Units to be accounted for

600
600
21,600

F&T
In Process, Beginning
Current Production
In Process, Ending
Lost units
Total as accounted

6,000
6,000

ounted for

In Process, Ending
Cost This Month
Cost From Prior Dept
adj for LU
Total Cost of Completio
Total

1,000
4,000
5,000
EUP
1,000
2,000
1,600
400
5,000

800
2,000
1,200
4,000

EUP
4,000
1,500
500
6,000

4,000
1,000

Cost anlaysis
Cost Last Month
Current Cost
Cost From Prior Department
Total Cost

5,000

Per unit
7,500
1.5
16,500
2.75
24,000

6,000
11,000
1,000
18,000
4,125
1,500
375
6,000

0.25

F&T
In Process Beginning
Cost Last Month
Cost This Month
Total Cost of Completion
Current Production
Cost This Dept
Cost From Prior Dept
Adj for LU
Total Cost of Completion
Total Cost of Transfer

1,000
4,000
18,000
23,000

1
4.5

1,000
800
1,800
2,000
9,000
1,000
12,000
13,800

0.5

24,000
###

5)Mixing Dept
Quantity Schedule
Started In Process
Total Units to be accounted for

2,250
400
1237.5

1,637.50
75
3,962.50
15,000

0.015

F&T
Current Production
In Process, Ending
Lost Units
Total as accounted
Cost analysis
Current Cost
Total Cost

42,500
42,500

EUP
30,000
30,000
9,000
4,500
3,500
3,500
42,500
38,000

F&T
In Process, Beginning
Current Production
In Process, Ending
Lost units
Total as accounted

Per unit
114,000
114,000

F&T
Current Production
Cost This Dept
Adj
Total Cost of Completion
In Process, Ending
Cost This Dept
Total Cost of Completion
Total

5) Drying Dept
Quantity Sched
IP beg
Received From Prior Dept
Total Units to be Accou

90,000
10,500
100,500
13,500
13,500
114,000

Cost analysis
Cost Last Month
Current Cost
Received From Prior De
Total Cost
3

F&T
In Process, Beginning
Cost Last Month
Cost This Month
Adj
Total Cost of Completio
Current Production
Cost From Prior dept
Cost This Dept
Adj
Total Cost of Completio
Total Cost of Transfer

oduction
rior Department
epartment
3,600
1,800

of Completion
of Transfer

rior Department
epartment
4,800
1,800
of Completion

rior Department
epartment

4,800

5,400
1,275
11,475
23,790
6,400

6,600
13,000
400

300
150

450
850
37,640

5) Drying dept
In Process, Ending
Cost From Prior dept
Cost This Dept
Adj
Total Cost of Completion
Total

F&T
In Process, Beginning
8,375
Cost This Month
4,000
Materials
375
CC
12,750
Cost Last Month
183,250
Adjustment
Total Cost of Completio
6)
Current Production
Quantity Schedule
Cost From Prior Dept
In Process, Beginning
8,000
Cost this dept
Received From Prior Department
28,000
Adjustment
Total Units to be accounted for
36,000
Total Cost of Completio
Total Cost of Transfer
F&T
Materials CC
In Process, Ending
In Process, beginning
8,000
8,000
6,000 Cost From Prior Dept
Current Production
12,000
12,000
12,000 Cost This Dept
In Process, Ending
10,000
4,000
7,500 Materials
Lost units
6,000
2,400
4,800 CC
Total
36,000
26,400
30,300
Total Cost of Completio
Cost analysis
Total
Cost Last Month
1,040
Current Cost
Materials
6,336
0.24
CC
8,484
14,820
0.28
Received From Prior dept
13,440
0.48
Total Cost
29,300

n Process, Ending
ost This Month
ost From Prior Dept

otal Cost of Completion

1,200
7,200
800
9,200
23,000

) Drying Dept
Quantity Sched
5,000
30,000
35,000

eceived From Prior Dept

otal Units to be Accounted for

n Process, Beginning
urrent Production
n Process, Ending

otal as accounted

ost analysis
ost Last Month
urrent Cost
eceived From Prior Dept
otal Cost

n Process, Beginning
ost Last Month
ost This Month

otal Cost of Completion

urrent Production
ost From Prior dept
ost This Dept

otal Cost of Completion

otal Cost of Transfer

EUP
5,000
26,000
2,500
1,500
35,000

1,250
26,000
2,000
29,250
Per unit

24,250
58,500
100,500
183,250

24,250
2,500
750
27,500
87,100
52,000
3,900
143,000
170,500

2
3.35

0.15

n Process, Beginning
ost This Month
1,920
1,680

ost Last Month

djustment
otal Cost of Completion
urrent Production
ost From Prior Dept
ost this dept
djustment
otal Cost of Completion
otal Cost of Transfer
n Process, Ending
ost From Prior Dept
ost This Dept

otal Cost of Completion

3,600
1,040
1,920
6,560
5,760
6,240
2,880
14,880
21,440
4,800

960
2,100

3,060
7,860
29,300

0.24

0.24

2)
Quantity Schedule
In Process,Beginning
Received from prior dept
Total Units to be accounted for

8,000
25,000
33,000

F&T
In Process, Beginning
Current Production
In Process, Ending
Lost units
Total

8,000
16,000
4,000
5,000
33,000

Cost analysis
Cost Last Month
Cost This Department
Materials
CC
Cost From Prior Dept
Total Cost

16,000
4,000

5,000
16,000
3,000

20,000

24,000

8,800
5600
5600

F&T
In Process Beginning
Cost Last Month
Cost This Month
Materials
Conversion
Total Cost of Completion
Current Production
Cost From Prior Dept
Cost This Dept
AFLU
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Dept
Cost This Dept
Materials
CC
AFLU
Total Cost of Completion
Total

11,200
15,000
35,000

0.28
0.23333
0.6

8,800

1167
9,967
9,600
8213.333
2,400
###
###
2,400
1,120
700

1,820
600
4820
35,000

6) Quantity Schedule
In Process, beginning
Received From Prior Department
Total units to be accounted for
F&T
In Process, Beginning
Current Production
In Process, Ending
Lost units
Total
Cost Analysis
Cost Last Month
Cost This Department
Materials
CC
Cost From Prior Dept
Total Cost
F&T
In Process, beginning
Cost Last Month
Cost This Month
Materials
CC
Total Cost of Completion
Current Production
Cost From Prior Dept
Cost This Dept
AFLU
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Dept
Cost This Dept
Materials
Cc
AFLU
Total Cost of Completion
Total

15,000
60,000
75,000
Materials CC
15,000
37,500
15,000
7,500
75,000

37,500
15,000

3,750
37,500
7,500

52,500

48,750

210,750
105,000
438750

543,750
210,000
964,500

210,750

33,750
244,500
131,250
412,500
18,750
562,500
807,000
52,500
30,000
67,500

97,500
7,500
157,500
964,500

3) Department B
Quantity Schedule
In Process, Beginning
Received From Prior Dept
Total units to be accounted for

6,000
12,000
18,000

F&T
In Process, Beginning
Current Production
In Process, Ending
Lost units
Total

6,000
4,000
6,000
2,000
18,000

Cost Analysis
Cost Last Month
Cost This Month
Cost From Prior Dept
Total Cost

2,450
8,000
7,200
17,650

F&T
In Process, beginning
Cost Last Month
Cost This Month
AFLU
Total Cost of Completion
Current Production
Cost This Dept
Cost From Prior Dept
AFLU
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Dept
Cost This Dept
AFLU
Total Cost of Completion
Total

2,450
3,200
450
6,100
3,200
2,400
300
5,900
12,000
3,600
1,600
450
5,650
17,650

4,000
4,000
2,000
10,000

0.8
0.6

7)
Quantity Schedule
In Process, Beginning
Received From Prior Dept
Total
F&T
In Process, beginning
Current Production
In Process ,Ending
Lost units
Total
Cost Analysis
Cost Last Month
Cost This Department
Materials
11,250
CC
8,100
Cost From Prior Dept
Total Cost
F&T
In Process,Beginning
Cost Last Month
Cost This Month
Materials
CC
AFLU
Total Cost of Completion
Current Production
Cost This Department
Cost From Prior Department
AFLU
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Department
Cost This Department
Materials
3,000
CC
600
Total Cost of Completion
Total

5,000
15,000
20,000
Materials CC
5,000
10,000
4,000
1,000
20,000

10,000
4,000
1,000
15,000

11,650

19,350
18,000
49,000

11,650

900
850
13,400
13,500
12,000
1,700
27,200
40,600
4,800

3,600
8,400
49,000

0.75
0.6
1.2

1,500
10,000
1,000
1,000
13,500

3)Department C
Quantity Schedule
In Process, beginning
Received From Prior Dept
Total units to be accounted for
F&T
In Process, beginning
Current Production
In Process, Ending
Lost Units
Total
Cost Analysis
Cost Last Month
Cost This Dept
Materials
12,000
CC
6,500
Cost From Prior Dept
Total Cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
Materials
CC
AFLU
Total Cost of Completion
Current Production
Cost This Dept
Cost From Prior Dept
AFLU
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Dept
Cost This Dept
Materials
4,000
CC
1,500
Total Cost of Completion
Total

8,000
12,000
20,000
Mat
8,000
7,000
4,000
1,000
20,000

CC

7,000
4,000
1,000
12,000

4,500

18,500
12,000
35,000

4,500

1,000
1,333
6,833
10,500
7,000
1,167
18,667
25,500

4,000
5,500
9,500
35,000

1
0.5
1

2,000
7,000
3,000
1,000
13,000

8)
Quantity Schedule
In Process, Beginning
Received From Prior Dept
Total Units To be accounted f
F&T
In Process, Beginning
Current Production
In Process, Ending
Lost Units
Total
Cost Analysis
Cost Last Month
Current Cost
Materials
CC
Cost From Prior Department
Total
F&T
In Process, Beginning
Cost Last Month
Cost This Month
AFLU
TCOC
Current Production
Cost This Department
Cost From Prior Department
AFLU
TCOC
TCOT
In Process, Ending
Cost From Prior Department
Cost This Dept
Materials
CC
TCOC
Total

10,000
48,000
58,000
Materials CC
10,000
26,000
18,000
4,000
58,000

26,000
18,000
4,000
48,000

6,000
26,000
13,500
4,000
49,500

31,750
72,000
74,250 146,250
72,000
250,000

31,750
9,000
5,000
45,750
78,000
39,000
13,000
130,000
175,750
27,000
27,000
20,250

47,250
74,250
250,000

1.5
1.5
1.5

4)
Quantity Schedule
In Process ,Beginning
Received From Prior Department
Total units to be accounted for
F&T
In Process, Beginning
Current Production
In Process, Ending
Lost units
Total
Cost Analysis
Cost Last Month
Materials
5260
CC
3120
CFPD
Total
Cost This Department
Materials
12,624
CC
12,870
Cost From Prior Department
F&T
In Process, Beginning
Cost Last Month
Cost This Month
Materials
CC
Total Cost of Completion
Current Production
Cost This Department
Cost From Prior Department
AFLU
Total Cost of Completion
Total Cost of Transfer
In Process, Ending
Cost From Prior Department
Cost This Department
Materials
CC
AFLU
Total Cost of Completion
Total

8,000
19,200
27,200
Materials
8,000
12,200
5,000
2,000
27,200

12,200
5,000
2,000
19,200

8,380
6300
14680

25,494
15,120

0.6575
0.65
0.7875

14,680

2,080
16,760
15951.5
9607.5
2234
27,793
44,553
3937.5
3287.5
2,600

5,887.50
916
10,741
55294

CC
3,200
12,200
4,000
400
19,800

2)
Quantity Schedule
In Process Beginning
Received From Prior Department
Total Units to be accounted
F&T
In Process, Beginning
Current Production
In Process, Ending
Evaporation Loss
Total
Cost Analysis
Cost Last Month
Cost This Department
Cost From Prior Department
Total Cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
TCOC
Current Production
Cost This Department
Cost From Prior Department
TCOC
TCOT
In Process, Ending
Cost From Prior Department
Cost This Department
TCOC
Total

1,925
120,000
121,925
Before
After
Evap loss EUP
1,925
1,700
225
1,275
100,000
85,000
15,000
85,000
20,000
18,500
1,500
8,500
16,725
16,725
121,925
94,775

4,165
94,775
240,000
338,940

1
2

4,165
1,275
5,440
85,000
200,000 (100,000x2)
285,000
290,440
40,000 (20,000x2)
8,500
48,500
338,940

4)
Quantity Schedule
In Process, Beginning
Received From Prior Department
Total Units To be accounted for
F&T
In Process, Beginning
Current Production
In Process, Ending
Evaporation Loss
Total

11,760
18,000
29,760

before
after
Evap loss EUP
11,760
11,040
720
8,280
15,000
13,800
1,200
13,800
3,000
2,820
180
2,070
2,100
2,100
29,760
24,150

Cost Analysis
CLM
2491.2
Cost This Month
3622.5
Cost From Prior Dep
1,800
Total Cost
7,913.70
F&T
In Process, Beginning
Cost Last Month
Cost This Month
TCOC
Current Production
Cost This Department
Cost From Prior Department
TCOC
TCOT
In Process, Ending
Cost From Prior Department
Cost This Month
TCOC
Total

2491.2
1242
3,733.20
2,070
1,500
3,570
7,303.20
300
310.5
610.5
7913.7

5)
Quantity Schedule
In Process, Beginning
Received From Prior Department
Total Units To be accounted for

1,152
20,000
21,152

F&T
In Process, Beginning
Current Production
In Process, End
Evaporation loss
Total

Evap loss
1,008
144
12,600
2,400
4,600
400
2,944
2,944
21,152

Cost Analysis
Cost Last Month
Cost This Month
Cost From Prior Dept
Total Cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
TCOC
Current Production
Cost This Department
Cost From Prior Department
TCOC
TCOT
In Process, Ending
Cost From Prior Department
Cost This Department
TCOC
Total

Before
After
1,152
15,000
5,000

2,803.20
###
40,000
###

2,803.20
1285.2
4088.4
21,420
30,000
51,420
###
10,000
3,570
13,570
###

6)
Quantity Schedule
In Process, Beginning
Received From Prior Department
Tota Units To be accounted for
F&T
In Process, Beginning
Current Production
In Process, Ending
Evaporation loss
Total
Cost Analysis
Cost Last Month
Cost This Month
Cost From Prior Department
Total Cost
F&T
In Process, Beginning
Cost Last Month
Cost This Month
TCOC
Current Production
Cost From Prior Department
Cost This Department
TCOC
TCOT
In Process, Ending
Cost From Prior Department
Cost This Department
TCOC
Total

before
after
5,808
10,000
5,000

5,808
15,000
20,808
evap loss
5,520
288
9,200
800
4,760
240
1,328
1,328
20,808

2,400.00
16,035.60
4,500
22,935.60

2,400
3,477.60
5,877.60
3,000
9,660
12,660
18,537.60
1,500
2,898
4,398
22,935.60

7)
Quantity Schedule
In Process, Beginning
Received From Prior Department
Total Units To be accounted for
EUP
756
12,600
2,100
15,456

F&T
In Process. Beginning
Current Production
In Process, Ending
Evap loss
Total

2,440
24,000
26,440

before
2,440
20,000
4,000

Cost Analysis
Cost Last Month
Current Cost
Cost From Prior Department
Total Cost
F&T
In Process, Beginning
CLM
CTM
TCOC
Current Production
CFPD
CTD
TCOC
TCOT
In Process, Ending
CFPD
CTM
TCOC
Total

after
2,200
17,600
3,904
2,736
26,440

7,930
30,096
28,800
66,826

7,930
2,640
10,570
24,000
26,400
50,400
60,970
4,800
1,056
5,856
66,826

8)
Quantity Schedule
In Process, Beginning
Received From Prior Department
TUTBAF
EUP
3,312
9,200
2,760
15,272

2,208
18,000
20,208

F&T
In Process, Beginning
Current Production
In Process, Ending
Evaporation loss
Total

1824
11,400
2,460
4,524
20,208

Cost Analysis
Cost Last Month
Current Cost
Cost From Priod Dept
Total Cost

4,960
21,489
36,000
62,449

F&T
In Process, Beginning
Cost Last Month
Cost This Month
TCOC
Current Production
CFPD
CTD
TCOC
TCOT
In Process, Ending
CFPD
CTD
TCOC
Total

EUP

4,960
1,824
6,784
30,000
17,100
47,100
53,884
6,000
2,565
8,565
62,449

1,216
11,400
1,710
14,326

evap loss eup

240
1,760
2,400
17,600
96
704
2,736
20,064

1.5
1.2

9)Quantity Schedule
In Process, Beginning
RFPD
TUTBAF

5,760
20,000
25,760

F&T
In Process, Beginning
Current Production
In Process, Ending
Evap. Loss
Total

5,040
15,120
1,808
3,792
25,760

Cost Analysis
Cost Last Month
Current Cost
Cost From Prior Department
Total Cost
F&T
In Process Beginning
CLM
Cost This Month
TCOC
Current Production
CFPD
CTD
TCOC
TCOT
In Process, Ending
CFPD
CTD
TCOC
Total

3)Quantity Sched
In Process, Beginning
Received From Prior Department
Total Units to be accounted for
F&T
In Process, Beginning
CP
In Process, Ending
*IP beg
*RFPD
Evap loss
Total
Cost Analysis
CLM
CC
CFPD
Total
F&T
In Process, Beginning
CLM
CTM
Total Cost of Transfer
In Process, Ending
CTM
CLM
CFPD
CTD
Total

before
11,520

7,680
10,000

111,120
40,320
40,000
191,440

66,672
22,680
89,352
5,040
44,448
40,000
12,600
102,088

EUP
3,780
15,120
1,008
19,908

2,380
15926.4
25,000
###

2,380
3,024
5,404
22,500
12,096
34,596
40,000
2,500
806.4
3,306.40
###

19,200
10,000
29,200
after
evap loss EUP
10,080
1,440
7,560

7,360
9,200
2,560
29,200

320
800
2,560

1,680
4,200
13,440

(111,120 x 12,000/20,000)

(111,120x8000/20,000)