Position Coefficient Labour Cost

President 5 3882.78583333333
Head of Marketing 3 2329.6715
Storehouse Manager 2 1553.11433333333
Head of 1 2 1553.11433333333
Head of 2 2 1553.11433333333
Worker in 1 1 776.557166666667
Worker in 1 1 776.557166666667
Worker in 2 1 776.557166666667
Worker in 2 1 776.557166666667
18 13978.029

Overhead allocation

Overhead items Allocation basis Admin. and marketi

Employees 2
Indirect salaries Fact 6212.45733333333
Ruler Fact
Scissors Fact
Pens Fact
Stapler Fact
Table Employees 2422.22222222222
Total 8634.67955555556
Storehouse costs Bin cards
Total 8634.67955555556
Idle time cost
Total 0 8634.67955555556

1st department
Squared paper account
Input
Material 96 50
Labor 10 35.298053030303
Overheads
Total

White paper account

Input
Material 84 80
Labor 28 35.298053030303
Overheads
Total

2nd department
Staples 26 60
squared paper 80 78.7672769005848
white paper 56 172.055286081871
labor A 17 35.298053030303
labor B 15 35.298053030303
overhead A
overhead B
Abnormal gain 2 staples*60
Total

Material Used for A 4+1 Used for B (3)

Squared paper 80 40 15
white paper 56 5 15
Staple 26 5 3

A
8 squared 630.138215204678
1 white 172.055286081871
1 staple 60
862.19350128655

Labor 600.066901515152
Overhead 4286.42227140152
total 4886.48917291667
1085.88648287037
1948.07998415692

Balance Sheet
Opening Closing
Material Cost 0 3840
Work in progress 0 14674.2051202656
Finished products stock 0 1948.07998415692
Cash 10000 4417.204
Total 10000 24879.4891044225
Material Square papper 1600 32
White paper 2240 28
Total 3840

Cash account
Opening cash 10000 Squared papper
A Income 6300 white papper
B Income 7500 staples
Turnover summery 23800 Leases
gross wages (differ t
social security tax
Turnover
Payments without
wages and salaries
Closing cash 4417.204

Profit and loss accont

Income 13800
Costs of golods sold 14098.1864909576
Abnormal losses 422.877849064328
Abnormal gains 120
Gross Profit -601.06434002193
Administrative and selling cost -8634.6795555556
Total -9235.7438955775
 Minimal Gross 580 10440
Social Tax 137 2462.796
Accurate for vacation 776.5572 1075.233
Total 1,493 13978.03

Mine 10900

1st dep. 2nd dep. Store housTotal

3 3 1 9
1553.11433333333 1553.11433333333 1553.114 10871.8
300 300
400 400
200 200 400
600 600
3633.33333333333 3633.33333333333 1211.111 10900
6086.44766666667 5986.44766666667 2764.225 23471.8
1105.69017777778 1658.53526666667 -2764.225
7192.13784444445 7644.98293333333 0 23471.8
211.788318181818 423.576636363636
7403.92616262626 8068.55956969697 0 23471.8

Squared paper account

Output
4800 Supplier 80 78.76728 6301.382
352.98053030303 16 50 800
1948.40162174375
7101.38215204678 7101.382

White paper account

Output
6720 white paper to 2nd dep 56
988.345484848485 WIP 28
5455.52454088251 WIP 0,5d 14
 13163.870025731 convertional cost euro 6443.87
euro per unit 80
convertional cost per unit 92.05529
total (finished product per unit) 172.0553
ready product cost 9635.096
unfinished product price 2240
product in process euro 1288.774
total 13163.87

2nd department
1560 Finished A 4 7792.32
6301.38215204678 Finished B 3 8253.947
9635.0960205848 WIP 1A 0.5 1A 0.5 1405.137
600.066901515152 Squared 24 1890.415
529.470795454546 White paper 34 5849.88
4286.42227140152 Staples 20 1200
3782.13729829545 Abnormal loses (square paper, white paper)
120 1 square paper 78.76728
26814.5754392982 2 white paper 344.1106
Total 26814.58

Must be in stock actual stock variance

25 24 -1
26 34 -2
18 20 2

B
5 squared 393.836384502924
5 white 860.276430409357
1 staple 60
1314.11281491228

Labor 529.470795454546
Overhead 3782.13729829545
total 4311.60809375
1437.20269791667
2751.31551282895

Opening Closing
Stock 10000 10000
Profit 0 -9235.744
Accural for vacation 0 1075.233
Credit 0 23040
10000 24879.49
 50
80

6400
8960
1560
12600
10440
2462.796
42422.796

19382.796
Ruler 300
Scissors 400
Pen 100
Stapler 600
Table lease 1700

Labor for 1st 35.29805

per day cost 6
Suared paper 10 38
White paper 28
Ideal time 6

Square paper 96

White paper to the 2nd deprtment

Working progress 0,5
2nd dep totally woking hours
A employee 17
B emploee 15
Issolated 12
Total 32
Position Coefficient Labour Cost
President 5 3882.78583333333
Head of Marketing 3 2329.6715
Storehouse Manager 2 1553.11433333333
Head of 1 2 1553.11433333333
Head of 2 2 1553.11433333333
Worker in 1 1 776.557166666667
Worker in 1 1 776.557166666667
Worker in 2 1 776.557166666667
Worker in 2 1 776.557166666667
18 13978.029

Overhead allication

Overhead items Allocation basis Admin. and marketi

Employees 2
Indirect salaries Fact 6212.45733333333
Ruler Fact
Scissors Fact
Pens Fact
Stapler Fact
Table Employees 2422.22222222222
Total 8634.67955555556
Storehouse costs Bin cards
Total 8634.67955555556
Idle time cost
Total 0 8634.67955555556

18-Mar
1st department
Squared paper account
Input
WIP 0.d.c. 16 50
WIP 0.5 d.c. 0 0
Conversion costs 0 0
Input in period 2
Material 96 70
Material 32 50
Labor 15 35.298053030303
Overheads
Total

Items Costs Finishes Units

Material 9120 96
Convertional costs 3050.66936434109 96
Total

White paper account

Input
WIP 0.d.c. 0 0
WIP 0.5 d.c. 28 80
Conversion costs 14 92.0552860818713
Input in period 2
Material 28 80
Material 42 100
Labor 28 35.298053030303
Overheads
Total

Items Costs Finishes Units

Material 9968.7740051462 72
Convertional costs 5694.58281343669 72
Total

2nd department
Staples 20 60
squared paper 24 78.7672769005848
white paper 34 172.055286081871
WIP 1st period 0.5
Input in period
Staples 6 60
squared paper 96 90.5714526578073
white paper 72 174.729655693119
labor A 22 35.298053030303
labor B 22 35.298053030303
overhead A 0.5 7644.98293333333
overhead B 0.5 7644.98293333333

Total

Material Opening Stock Incoming Stock

Squared paper 80 24 96
white paper 56 34 72
Staple 26 20 6

A
8 squared 705.684940050903
1 white 173.87183902536
1 staple 60
939.556779076263

Labor 91.3596666666667
Overhead 449.704878431373
total 541.064545098039

1480.6213241743

Balance Sheet
Opening Closing
Material Cost 3840 4200
Work in progress 14674.2051202656 21395.3926267598
Finished products stock 1948.07998415692 3617.54171238847
Cash 4417.204 21174.408
Total 24879.4891044225 50387.3423391483

Material Square papper 0 0

White paper 4200 42
Total 4200

Cash account
Opening cash 4417.204 Squared papper
A Income 20700 white papper
B Income 14000 staples
Turnover summery 39117.204 Leases
gross wages (differ t
social security tax
Turnover
Payments without
wages and salaries
Closing cash 21174.408
Profit and loss accont
Income 34700
Costs of goods sold 21048.951210291
Cost of goods sold for p.v.p 3623.74899942767
Abnormal gains 0
Gross Profit 10027.2997902814
Administrative and selling cost -8634.6795555556
Total 1392.6202347258
 Minimal Gross 580 10440
Social Tax 137 2462.796
Accurate for vacation 776.5572 1075.233
Total 1,493 13978.029

Mine 10900

1st dep. 2nd dep. Store housTotal

3 3 1 9
1553.11433333333 1553.11433333333 1553.114 10871.800333
300 300
400 400
200 200 400
600 600
3633.33333333333 3633.33333333333 1211.111 10900
6086.44766666667 5986.44766666667 2764.225 23471.800333
1105.69017777778 1658.53526666667 -2764.225
7192.13784444445 7644.98293333333 0 23471.800333
35.298053030303 0 35.29805303
7227.43589747475 7644.98293333333 0 23507.098386

Squared paper account

Output
800
0
0

6720 Supplier 96 90.571452658

1600 WIP 0.d.c. 16 63.333333333
529.470795454546 WIP 0.5 d.c. 32 63.333333333
2521.19856888654 Conversion costs 16 27.238119324
12170.6693643411

WIP 0.d.c. WIP 0.5 d.c. Total units Cost per unit
16 32 144 63.333333333
 0 16 112 27.238119324
90.571452658

White paper account

Output
0
2240
1288.7740051462

2240
4200 white paper to 2nd dep 72 174.72965569
988.345484848485 WIP 14 101.72218373
4706.23732858821 WIP 0,5d 12 101.72218373
15663.3568185829 convertional cost euro 6 73.007471967
total

WIP 0.d.c. WIP 0.5 d.c. Total units Cost per unit
14 12 98 101.72218373
0 6 78 73.007471967
174.72965569

2nd department
1200 Finished A 8 1480.6213242
1890.41464561404 Finished B 6 2136.9203882
5849.87972678363 WIP 1A 0.5 1A 0.5
1405.13674272174 Finishing cost of vip 1 A 0,5 0.5
Squared 26 88.210617506
360 White paper 68 173.87183903
8694.8594551495 Staples 12 60
12580.5352099045 Abnormal loses (staples) 0 50
776.557166666667 Total
776.557166666667
3822.49146666667
3822.49146666667

41178.9230468401

Used for A 8 Used for B 6 Must be in actual stock

 64 30 26 26
8 30 68 68
8 6 12 12

B
5 squared 441.053087531814
5 white 869.359195126801
1 staple 60
1370.41228265862

Labor 129.426194444444
Overhead 637.081911111111
total 766.508105555556

2136.92038821417

Opening Closing
Stock 10000 10000
Profit -9235.74389557749 -7843.124
Accural for vacation 1075.233 2150.466
Credit 23040 46080
24879.4891044225 50387.34

70
100

6720
8400
360
25200
20880
2462.796
64022.796

17942.796
 Ruler 300
Scissors 400
Pen 100
Stapler 600
Table lease 1700

Labor for 1st 35.29805

8694.859 per day cost 6

1013.333
2026.667 Suared paper 15 43
435.8099 White paper 28
12170.67 Ideal time 1
 Square paper 96

12580.54 White paper to the 2nd deprtment

1424.111 Working progress 0,5
1220.666
438.0448
15663.36

11844.97
12821.52 2nd dep totally woking hours
1405.137 A employee 17
270.5323
2293.476
11823.29
720
0
41178.92 B emploee 15
Issolated 12
Total 32

variance
 0
0
0

Balance sheet difference

0