Professional Documents
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Process Costing
Process Costing
Process Costing
1A 11 A 21 D
2D 12 B 22 C
3D 13 B 23 C
4D 14 A 24 B
5A 15 B 25 B
6D 16 A 26 D
7B 17 A 27 B
8C 18 C 28 B
9C 19 B
10 C 20 A
Supporting solutions:
Actual Units Materials Conversion Costs
9 BWIP, Fin & Tans 4000 0 1200
Started/Trans in, Fin. & Transferred 12000 12000 12000
EWIP 6000 6000 2400
Total 22000 18000 15600
Current
15 Cost 50000
EUP 6050
Unit Cost 8.26446281
Current
16 Cost 80000
EUP 5950
Unit Cost 13.44537815
18
BWIP 1000
STARTED 11000
TOTAL UNITS ACCOUNTED FOR 12000
MATERIAL
S
WORK
ACTUAL DONE EUP
BWIP 1000 0% 0
21 Mixing Department
Quantity Schedule
BWIP 3,000
Started 8,000
11,000
22-2Mixing Department
Quantity Schedule
BWIP 3,000
Started 8,000
11,000
Cost Schedule
BWIP 25,000 16,000 5,000 4,000
Current Period Cost 473,000 235,000 140,000 98,000
498,000 251,000 145,000 102,000
24-2Quantity Schedule
BWIP 35,000
Started 75,000
110,000
Cost Schedule
BWIP 69,400 30,000 39,400
Current Period Cost 331,000 - 180,000 151,000
400,400 0 210,000 190,400
100% 9000
30% 600
10000