soal 1

step 1 step 2
flow of production phisical unit equivalent unit
direct material cost
work in proces beginning 80
started in may 500
to account for 580

completed transferedaccount for 460 460

work in proces ending 120 72
accounted for 580
equivalent work don’t to date 532

step 3 total production direct material

wip beginning 584,400 493,360
cost added in current period 4,612,000 3,220,000
total cost to account for 5,196,400 3,713,360

step 4
cost incureed to date 3,713,360
divide by equivalent unit work done to date 532
cost per unit of work done to date 6,980

step 5
assignment to cost :
completed and transferred out (460units) 4,586,200 3,210,800
wip ending (120 units) 610,200 502,560
total cost accounted for 5,196,400 3,713,360

soal 3
step 1 step 2
flow of productiom phisical unit equivalent unit
transsferin cost
wip beginning 60
transferred in during current priod 100
to account for 160

completed in transferred out 120 120

wip ending 40 40
accounted for 160
equivalent unit work don’t to date 160

step 3 total productio transferred in cost

wip beginning 84,000 60,000
cost added in current period 496,800 117,000
total cost to account for 580,800 177,000

step 4
cost incciured to date 177,000
divide by equivalent unit work done to date 160
cost per equivalent unit if work done to date 1,106

step 5
assignment cost
completed and transferred cost out (120units) 228,870 132,750
wip ending (40 units) 61,530 44,250
total cost accounted for 290,400 177,000

soal 4 step 1 step 2

equivalents units
Flow of production physical units transferred in cost
wip beginning 60
transferred in during current period 100
to account for 160
completed and transferred out during current period:
from beginning wip 60
-
started and completed 60
60
wip ending 40
40
accounted for 160
100

step 3 total production transferred in cost

wip beginning 69,000 45,000
cost added in current period 203,400 114,000
total cost to account for 272,400 159,000
step 4
cost added in current period 114,000
divide by equivalent units of work done to date 100
cost equivalent per unit of work done to date 1,140

step 5
assigment of cost :
completed in transferred. Out (160units)
wip beginning (60units) 69,000 45,000
cost added to beginning wip in current period 29,100 -
totalfrom beginning inventory 98,100 45,000
started and completed (60units) 113,100 68,400
total cost of units completed and transferred out 211,200 113,400
wip ending (40unit) : 61,200 45,600
total cost accounted for 272,400 159,000
 soal 2
step 2
equivalent unit
conversation cost flow of production
work in proces beginning
started in may
to account for

460 completed transferedaccount for

36 from beginging work in proces ending
started work in completed
496 wip ending
acounted for
equivalent unit of done to date

conversions cost step 3

91,040 wip beginning
1,392,000 cost added in current period
1,483,040 total cost to account for

step 4
1,483,040 cost added in current period
496 divide by equivalent unit work done in
2,990 cost per equivalent unit of work done in current period

step 5
assigment of cost :
1,375,400 completed and transferred out (460units)
107,640 wip beginning (80units)
1,483,040 cost added to beginning wip
in current period
total from beginning inventory
started and compeleted (380units)
total cost of units completed and transferred out
wip ending (120units)
step 2 total cost accounted for
equivalent unit
dm cc

120 120
 - 30

120 150

direct materials conversions cost

- 24,000
27,000 62,400
27,000 86,400

27,000 86,400
120 150
225 576

27,000 69,120
- 17,280
27,000 86,400

step 2
equivalents units
direct material conversions cost

60 30

60 60

- 30

120 120

direct material conversions cos

- 24,000
27,000 62,400
27,000 86,400
27,000 62,400
120 120
225 520

- 24,000
13,500 15,600
13,500 39,600
13,500 31,200
27,000 70,800
- 15,600
27,000 86,400
step 1 step 2
equivalent
phisical uit dmc cc

80
500
580

80 8 48
380 380 380
120 72 36
580
460 464

total production dm cs
584,400 493,360 91,040
4,612,000 3,220,000 1,392,000
5,196,400 3,713,360 1,483,040

3,220,000 1,392,000
460 464
7,000 3,000

584,400 493,360 91,040

200,000 56,000 144,000

784,400
3,800,000 2,660,000 1,140,000
4,584,400
612,000 504,000 108,000
5,196,400 3,713,360 1,483,040