DEPT X DEPT Y

Units
In process, Feb 1 6000 4000
Stage of Completion 0.33 25%
Started in Process 40000
Recd fr prec dept 26000
In process, Feb 28 20000 10000
Stage of Completion 0.80 0.50

Cost Data
Cost incurred in Feb.
Materials 2,968 5,040
Labor 8,400 6,480
MOH 9,800 3,600
Cost from last month 1352 3380

Quantity Schedule DEPT L

Production Data Actual Units
WIP, Beg 6,000
Std in Process 40,000
TUTBAF 46,000
Materials CC
F&T to next dept WD EP WD
from WIP, beg 6,000 20% 1200 67%
current prod 20000 100% 20000 100%
WIP,end 20000 60% 12000 80%
TUAF 46,000 33200

Quantity Schedule DEPT M

Production Data Actual Units
WIP, Beg 4,000
Recd fr prec dept 26,000
TUTBAF 30,000
Materials CC
F&T to next dept WD EP WD
from WIP, beg 4,000 80% 3,200 75%
current prod 16,000 100% 16,000 100%
WIP,end 10,000 60% 6,000 50%
TUAF 30,000 25,200

Department L Department M
Cost Analysis Amount Unit Cost Amount Unit Cost
Materials 2,968 0.09 5,040 0.20
Labor 8,400 6,480
0.45 0.42
MOH 9,800 3,600
Total Current Cost 21,168 0.54 15,120 0.62
Cost, WIP beg 1,352 3,380
Cost fr prec dept 14,171 0.55
TCTBA 22,520 32,671

F&T to next dept

WIP, Beg
Cost last month 1352 3,380
Cost this month
Materials 107.28 640
CC 1828.19 1260
TCOC 3287.46 5280

Current Production
Cost fr prec dept 8720.53
Cost in this dept 10883.40 9,920
TCOC 10883.40 18640.53

TCOT 14170.87 0.55 23920.53 1.20

WIP,end
Cost fr prec dept 5450.33
cost in this dept
Materials 1072.77 1,200
CC 7276.36 2100
TCTM 8349.13 8750.33

TCAA 22,520 32,671 -

CC
EP
4,020
20,000
16,000
40,020

CC
EP
3,000
16,000
 5,000
24,000