Professional Documents
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Cost Accounting
Cost Accounting
unit started
units completed
units in process, end
units loss
total units
actual
%
60000
36000
9000
15000
60000
material
EUP
100%
100%
100%
36000
9000
15000
60000
36000
3000
15000
54000
material
labor
overhead
total added
total cost to be accounted for
cost
180000
78000
15600
273600
273600
unit cost
3 180000/60000
1.4444 78000/54000
0.2889 15600/54000
4.7333
4.7333
241398
27000
4333.2
866.7
32199.9
273597.9