Chapter 8 Chapter 9 Chapter 10 Chapter 11 P11-2

1A A C D
2D D A C
3A D C C
4A D C D
5D B A A
6D A C C
7D C B A
8C C C A
9D C C B
10 C C C A
11 B A A
12 B D C
13 B C C
14 A C A
15 B C B
16 A C B
17 A D
18 C A
19 B
20 A
21 B
22 C
23 C
24 B
25 B
26 D
27 B
28 B

Solutions:
Chapter 8
6 Actual EUP Cost
Finished and transferred 42500 42500 23500
ending work in process 12500 12500
Total 55000 55000
Cost per unit 0.43

7 transferred out 8500

End. Work in process 1500
units accounted for 10000
 Less: started -8000
Beg work in process 2000

8 Started 12500
Beg work in process 4000
units to account for 16500

transferred out 11000

end. Work in process 5500
units accounted for 16500

9 Actual Materials
transferred out 80000 80000
end. Work in process 40000 20000
total 120000 100000

10 Actual Conversion
Finished and transferred 210000 210000
end work in process 40000 24000.00
Total 250000 234000
A&B
San Francisco Company
Cost of Production Report
For the month ended, May 2015
Actual Transferred-in Materials Conversion
Quantity schedule:
Beginning work in process 20000
Transferred in 30000
Total units to account for 50000

Total units accounted for:

Beginning work in process 20000 12000 12000
Received, Finished & Transferred 13000 13000 13000 13000
Finished & on hand 5000 5000 5000 5000
Normall loss 2000
Ending work in process 10000 10000 2500 2500
Total 50000 28000 32500 32500

Cost Schedule:
Beginning work in process 60000
Current period cost 178125 105000 28875 44250
Total cost to account for 238125 105000 28875 44250
Cost per Unit 6 3.75 0.89 1.36

Total cost accounted for:

Beginning work in process
Cost last month 60000
Cost this month 27000 0 10661.54 16338.46
Total 87000 0 10661.54 16338.46
Received, Finished & Transferred 78000 48750 11550 17700
Total cost transferred out 165000 48750 22211.54 34038.46
Finished on hand 30000 18750 4442.31 6807.69
Ending work in process 43125 37500 2221.15 3403.85
Total 238125 105000 28875 44250

Chapter 10
3 Actual Conversion cost
Finished and transferred 24000 24000
Ending 6000 2400
Total 30000 26400
 4 Actual Conversion cost
Finished and transferred 2500 2500
Ending 900 540
Total 3400 3040

5 Beg. work in process 3000

Started 24000
Less: end. work in process -5000
Transferred out 22000

6 Actual Materials
Finished and transferred 22000 22000
Ending 5000 5000
Total 27000 27000
Cost per unit 1.48

Actual Conversion cost

7 Beg. Work in process 3000 1200
Finished and transferred 19000 19000
Ending 5000 1000
Total 27000 21200
2.26
Actual Production
8 Finished and transferred 8000 8000
Ending 1000 400
9000 8400

9 Total cost to account for 210000

total units accounted for 8400
Cost per unit 25

10 End. Work in process 10000

11 Finished and transferred 200000

12 Actual Materials
Finished and transferred 370000 370000
Ending 60000 60000
Total 430000 430000
 13 Actual Conversion cost
Finished and transferred 370000 370000
Ending 60000 36000
Total 430000 406000

14,15 Actual Materials Conversion cost

Finished and transferred 90000 90000 90000
Ending 20000 16000 12000
Total 110000 106000 102000

16,17 Total Materials Conversion cost

Beg. Work in process 69400 30000 39400
Current period cost 331000 180000 151000
Total units to account for 400400 210000 190400
Cost per unit 3.85 1.98 1.87

18 End. Work in process 54098.11 31698.11 22400.00

Chapter 11
Actual T-in Material
Beg. Work in process
Received, finished & transferred 9000 9000 9000
Normal loss 1000
End. Work in process 2000 2000 400
Total units accounted for 12000 11000 9400
Cost per unit (Normal) 4.4 2.4 1
Cost per unit (Abnormal) 4.01 2.20 0.90

Total T-in Material

2,3 Received, finished & transferred 39600 21600 9000

4,5 Received, finished & transferred 36069.23 19800 8134.62

Normal loss 4007.69 2200 903.85
Total 40076.92 22000 9038.46

6,7,8 Actual Materials Conversion

Beg. Work in process 3000 900
Finished and transferred 52000 52000 52000
Normall loss 1800
 Abnormal loss 2000 2000 2000
End. Work in process 4200 4200 2520
Total 63000 58200 57420
CPU 3.15 1.75 1.40

9 BWIP- last month 13762 5000 8762

this month 1260 0 1260
Finished and transferred 163800 91000 72800.00
Transferred out 178822 96000 82822

10 Abnormal loss 6300.00 3500 2800.00

11 Ending work in process 10878.00 7350 3528

12,13 Actual Materials Conversion

Finished and transferred 55000 55000 55000
Normall loss 1800
Abnormal loss 2000 2000 2000
End. Work in process 4200 4200 2520
Total 63000 61200 59520
CPU 3.24 1.75 1.50

14 Finished and transferred 178405.20 96025.33 82379.87

Normal loss 0.00 0.00 0.00
Total 178405.20 96025.33 82379.87

15 Abnormal loss 6487.46 3491.83 2995.63

16 End work in process 11107.34 7332.84 3774.50
C
San Francisco Company
Cost of Production Report
For the month ended, May 2015
Actual Transferred-in Materials
Quantity schedule:
Beginning work in process 20000
Transferred in 30000
Total units to account for 50000

Total units accounted for:

Beginning work in process 20000 12000
Received, Finished & Transferred 13000 13000 13000
Finished & on hand 5000 5000 5000
Normal loss 2000 2000 2000
Ending work in process 10000 10000 2500
Total 50000 30000 34500

Cost Schedule:
Beginning work in process 60000
Current period cost 178125 105000 28875
Total cost to account for 238125 105000 28875
Cost per Unit 6 3.5 0.84

Total cost accounted for:

Beginning work in process
Cost last month 60000
Cost this month 25434.78 0 10043.48
Total 85434.78 0 10043.48
Received, Finished & Transferred 73054.35 45500 10880.43
Normal loss 11239.13 7000 1673.91304
Total cost transferred out 169728.26 52500 22597.83
Finished on hand 28097.83 17500 4184.78
Ending work in process 40298.91 35000 2092.39
Total 238125 105000 28875

Chapter 9 Actual Material

9 Beginning 4000
Started 12000 12000
Ending 6000 6000
22000 18000
 Actual Cardboard
10 Beginning 800 480
Started 2200 2200
Ending 300 90
3300 2770

11 DECORATING
Actual T-in
Beg 1000
started 4500
units to account for 5500

Beg 1000
Started 4000 4000
End 500 500
units accounted for 5500 4500

12,13,14 DECORATING
Actual T-in
Beg 1000
started 6000
units to account for 7000

Beg 1000
Started 5500 5500
End 500 500
units accounted for 7000 6000

15,16 Total T-in

Beg 13000 2000
Current cost 145000 15000
Cost to account for 158000 17000
Cost per EUP 24.21 2.50

17 Beginning 1000 300

Cost 5900 2700

18,19,20 Actual Material

Beg 1000
 Started 9000 9000
End 2000 2000
12000 11000

Beg 7000
Current cost 80000 55000
87000 55000
7.5 5

BWIP, last month 7000

BWIP, this month 1000
Started /F&T-in 67500 45000
Total cost T-out 75500

Actual T-in
21 Beg 3000
Started 4000 4000
End 4000 4000
11000 8000

Conversion
22,23 Beg 25000 16000
9000 Current cost 473000 235000
498000 251000
400 60.875 29.375
9400
1 BWIP,last month 25000 16000
0.90 BWIP, this month 14000
Started/F&T-in 243500 117500
Conversion Cost T-out 282500 133500
9000 EWIP 215500 117500
Cost accounted for 498000 251000
8134.62
903.85 24,25 Actual Materials
9038.46 Beg 35000 10500
Started 55000 55000
End 20000 16000
110000 81500

26,27 Beg 69400 30000

 Current cost 331000 180000
Cost to account for 400400 210000
Cost per EUP 3.92449804796 2.21

28 Ending 55928 35337

Conversion

12000
13000
5000
2000
2500
34500

44250
44250
1.28

15391.30
15391.30
16673.91
2565.22
34630.43
6413.04
3206.52
44250
Material Conversion cost

300 200
5500 5500
250 250
6050 5950

Material CC
4000 7000
50000 80000
54000 87000
8.26 13.45

200
3200

Conversion cost
400
 9000
600
10000

7000
25000
32000
2.5

1000
22500

Materials CC
1000
4000 4000
4000 2000
8000 7000

5000 4000
140000 98000
145000 102000
17.5 14

5000 4000
14000
70000 56000
75000 74000
70000 28000
145000 102000

CC
21000
55000
12000
88000

39400
151000
190400
1.72

20591