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Chapter 9
Process Costing
Solutions to Questions
9-1 A process costing system should be 9-5 The journal entry to record the transfer
used in situations where a homogeneous of work in process from the Mixing Department
product is produced on a continuous basis. to the Firing Department is:
9-2 Job-order and processing costing are Work in Process, Firing ......................................
XXXX
similar in the following ways: Work in Process, Mixing ..............................
XXXX
1. Job-order costing and process costing have
the same basic purposes—to assign
9-6 The costs that might be added in the
materials, labor, and overhead cost to
Firing Department include: (1) costs transferred
products and to provide a mechanism for
in from the Mixing Department; (2) materials
computing unit product costs.
costs added in the Firing Department; (3) labor
2. Both systems use the same basic
costs added in the Firing Department; and (4)
manufacturing accounts.
overhead costs added in the Firing Department.
3. Costs flow through the accounts in basically
the same way in both systems.
9-7 Under the weighted-average method,
equivalent units of production consist of units
9-3 Cost accumulation is simpler under
transferred to the next department (or to
process costing because costs only need to be
finished goods) during the period plus the
assigned to departments—not individual jobs. A
equivalent units in the department’s ending
company usually has a small number of
work in process inventory.
processing departments, whereas a job-order
costing system often must keep track of the
9-8 The company will want to distinguish
costs of hundreds or even thousands of jobs.
between the costs of the metals used to make
the medallions, but the medals are otherwise
9-4 In a process costing system, a Work in
identical and go through the same production
Process account is maintained for each
processes. Thus, operation costing is ideally
processing department.
suited for the company’s needs.
© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

Solutions Manual, Chapter 9 423
The Foundational 15
1. The journal entries would be recorded as follows:
Work in Process—Mixing .................................................
120,000
Raw Materials Inventory ............................................ 120,000
79,500
Wages Payable ......................................................... 79,500
2. The journal entry would be recorded as follows:

97,000
Manufacturing Overhead ........................................... 97,000
3. The “units completed and transferred to finished goods” is computed

as follows:
Pounds
Work in process, June 1 .......................................... 5,000
Started into production during the month ................. 37,500
Total pounds in process........................................... 42,500
Deduct work in process, June 30.............................. 8,000
Completed and transferred out during the month ...... 34,500
4. and 5.
The equivalent units of production for materials and conversion are
computed as follows:
Equivalent Units
Materials Conversion
Units transferred out .................................... 34,500 34,500
Work in process, ending:
8,000 units × 100%.................................... 8,000
8,000 units × 40% ..................................... 3,200
Equivalent units of production ........................ 42,500 37,700

424 Managerial Accounting, Asia Global Edition
The Foundational 15 (continued)
6. and 7.
Cost of beginning work in process ................ $ 16,000 $ 12,000
Cost added during the period ....................... 120,000 176,500*
Total cost .................................................... $136,000 $188,500
* $79,500 + $97,000 = $176,500
8. and 9.
The cost per equivalent unit for materials and conversion is computed
as follows:
Total cost (a) ......................................... $136,000 $188,500
Equivalent units of production (b) ........... 42,500 37,700
Cost per equivalent unit (a) ÷ (b) ........... $3.20 $5.00
10. and 11.

The cost of ending work in process inventory for materials and
conversion is computed as follows:
Materials Conversion Total
Equivalent units of production (a) ... 8,000 3,200
Cost per equivalent unit (b) ............ $3.20 $5.00
Cost of ending work in process
inventory (a) × (b) .................... $25,600 $16,000 $41,600*
* $41,600 is the June 30 balance in the Work in Process—Mixing
Department T-account.
12. and 13.

The cost of materials and conversion transferred to finished goods is
computed as follows:
Units transferred out (a) .......................34,500 34,500
Cost per equivalent unit (b) .................. $3.20 $5.00
Cost of units transferred to finished
goods (a) × (b) ...............................
$110,400 $172,500 $282,900

The Foundational 15 (continued)
14. The journal entry to record the transfer of costs from Work in
Process—Mixing to Finished Goods would be recorded as follows:
Finished Goods............................................ 282,900
Work in Process—Mixing ....................... 282,900
15. The total cost to be accounted for and the total cost accounted for is:
Costs to be accounted for:
Cost of beginning work in process inventory ....... $ 28,000
Costs added to production during the period ...... 296,500
Total cost to be accounted for ........................... $324,500
Costs accounted for:
Cost of ending work in process inventory ........... $ 41,600
Cost of units completed and transferred out ....... 282,900
Total cost accounted for .................................... $324,500

WEIGHTED-AVERAGE METHOD PHYSICAL
UNITS %
BEGINNING WORK IN PROCESS (BWIP) 5,000
STARTED 37,500
TOTAL AVAILABLE or INPUTS 42,500
MATERIALS CONVERSION
EQUIVALENT UNIT
COMPLETED (i.e. TRANSFERRED OUT) 34,500 100% 34,500 34,500
ENDING WORK IN PROCESS (EWIP) 8,000 100% 8,000 -
40% - 3,200
TOTAL PRODUCED or OUTPUTS 42,500 42,500 37,700
COSTS TOTAL
BWIP $ 16,000 $ 12,000 $ 28,000
INCURRED DURING THE PERIOD $ 120,000 $ 176,500 $ 296,500
TOTAL $ 136,000 $ 188,500 $ 324,500
COST PER EQUIVALENT UNIT $ 3.20 $ 5.00 $ 8.20
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 110,400 $ 172,500 $ 282,900
VALUE OF EWIP $ 25,600 $ 16,000 $ 41,600
$ 324,500

Exercise 9-1 (20 minutes)
a. To record issuing raw materials for use in production:
Work in Process—Molding Department ......... 23,000
Work in Process—Firing Department............. 8,000
Raw Materials ....................................... 31,000
b. To record direct labor costs incurred:
Wages Payable ..................................... 19,000
c. To record applying manufacturing overhead:
Manufacturing Overhead ....................... 62,000
d. To record transfer of unfired, molded bricks from
the Molding Department to the Firing Department:
Work in Process—Molding Department ... 57,000
e. To record transfer of finished bricks from the Firing
Department to the finished bricks warehouse:
Finished Goods............................................ 103,000
Work in Process—Firing Department ...... 103,000
f. To record cost of goods sold:
Cost of Goods Sold ...................................... 101,000
Finished Goods ..................................... 101,000

Weighted-Average Method
Equivalent Units (EU)

Units transferred out ...................... 190,000 190,000
15,000 units × 80% .................... 12,000
15,000 units × 40% .................... 6,000
Equivalent units of production ........ 202,000 196,000
WEIGHTED-AVERAGE METHOD PHYSICAL UNITS %

STARTED 175,000
EQUIVALENT UNIT
40% - 6,000

1.
Materials Labor Overhead
Cost of beginning work in process
inventory................................... $ 18,000 $ 5,500 $ 27,500
Cost added during the period ........ 238,900 80,300 401,500
Total cost (a) ............................... $256,900 $85,800 $429,000
Equivalent units of production (b) . 35,000 33,000 33,000
Cost per equivalent unit (a) ÷ (b) . $7.34 $2.60 $13.00
2.
Cost per equivalent unit for materials ..... $ 7.34
Cost per equivalent unit for labor ........... 2.60
Cost per equivalent unit for overhead ..... 13.00
Total cost per equivalent unit ................. $22.94


Ending work in process inventory:
Equivalent units of production ...... 2,000 800
Cost per equivalent unit ............... $13.86 $4.43
inventory ................................ $27,720 $3,544 $31,264
Units completed and transferred out:

Units transferred to the next
department ............................. 20,100 20,100
Cost per equivalent unit ............... $13.86 $4.43
Cost of units transferred out ......... $278,586 $89,043 $367,629

Baking Department
Cost Reconciliation
Cost of beginning work in process inventory . $ 3,570
Costs added to production during the period . 43,120
Total cost to be accounted for ...................... $46,690
Costs accounted for as follows:
Cost of ending work in process inventory ...... $ 2,860
Cost of units completed and transferred out.. 43,830 *
Total cost accounted for............................... $46,690
*The cost of units completed and transferred out can be deduced as

follows:
Cost of beginning Costs added Cost of ending Cost of units
work in process + to production = work in process + completed and
inventory during the period inventory transferred out
Cost of units
$3,570 + $43,120 = $2,860 + completed and
transferred out
Cost of units
completed and = $3,570 + $43,120 - $2,860
transferred out
Cost of units
completed and = $43,830
transferred out

Work in Process—Cooking ............ 42,000

Raw Materials Inventory ......... 42,000
Work in Process—Molding ............ 36,000
Wages Payable ....................... 86,000
Manufacturing Overhead ......... 120,000
Work in Process—Cooking ....... 160,000
Finished Goods ............................ 240,000
Work in Process—Molding ....... 240,000

1. Tons of Pulp
Total tons in process ............................................... 210,000
Deduct work in process, June 30 .............................. 30,000
2. Equivalent Units (EU)

Labor and
Materials Overhead
Units transferred out ................................ 180,000 180,000
Materials: 30,000 tons × 60% complete . 18,000
Labor and overhead:
30,000 tons × 40% complete .............. 12,000
Equivalent units of production ................... 198,000 192,000

STARTED 190,000
EQUIVALENT UNIT

40% - 12,000

1. Materials Labor Overhead

department ...................................... 42,000 42,000 42,000
Materials:
8,000 units × 75% complete .......... 6,000
Labor and overhead:
8,000 units × 50% complete .......... 4,000 4,000
Equivalent units of production ............. 48,000 46,000 46,000

Cost of beginning work in process .... $ 4,320 $ 1,040 $ 1,790
Cost added during the period ........... 52,800 21,500 32,250
Total cost (a) .................................. $57,120 $22,540 $34,040
Equivalent units of production (b) .... 48,000 46,000 46,000
Cost per equivalent unit (a) ÷ (b)..... $1.19 $0.49 $0.74


STARTED 45,000
MATERIALS LABOR CONVERSION
EQUIVALENT UNIT
COMPLETED (i.e. TRANSFERRED OUT) 42,000 100% 42,000 42,000 42,000
ENDING WORK IN PROCESS (EWIP) 8,000 75% 6,000 - -

50% - 4,000 4,000
TOTAL PRODUCED or OUTPUTS 50,000 48,000 46,000 46,000
COSTS TOTAL
BWIP $ 4,320 $ 1,040 $ 1,790 $ 7,150
INCURRED DURING THE PERIOD $ 52,800 $ 21,500 $ 32,250 $ 106,550
TOTAL $ 57,120 $ 22,540 $ 34,040 $ 113,700
COST PER EQUIVALENT UNIT $ 1.19 $ 0.49 $ 0.74 $ 2.42
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 49,980 $ 20,580 $ 31,080 $ 101,640
VALUE OF EWIP $ 7,140 $ 1,960 $ 2,960 $ 12,060
$ 113,700

1. Materials Conversion
Units transferred to the next production
department ................................................. 175,000 175,000
Ending work in process:
Materials: 10,000 units × 100% complete ..... 10,000
Conversion: 10,000 units × 30% complete .... 3,000
Equivalent units of production ......................... 185,000 178,000
2. Materials Conversion
Cost of beginning work in process .................. $ 1,500 $ 4,000
Cost added during the period ......................... 54,000 352,000
Total cost (a) ................................................ $55,500 $356,000
Equivalent units of production (b)................... 185,000 178,000
Cost per equivalent unit (a) ÷ (b) ................... $0.30 $2.00
3. Materials Conversion Total

Equivalent units of production
(see above) ........................ 10,000 3,000
Cost per equivalent unit (see
above) ............................... $0.30 $2.00
inventory ............................ $3,000 $6,000 $9,000

department ........................ 175,000 175,000
Cost per equivalent unit
(see above) ........................ $0.30 $2.00
Cost of units completed and
transferred out ................... $52,500 $350,000 $402,500

STARTED 180,000
EQUIVALENT UNIT
30% - 3,000
COSTS TOTAL
BWIP $ 1,500 $ 4,000 $ 5,500
TOTAL $ 55,500 $ 356,000 $ 411,500
VALUATION TOTAL
VALUE OF EWIP $ 3,000 $ 6,000 $ 9,000
$ 411,500

1. Equivalent units of production

Pulping Conversion
Transferred to next department........................ 157,000 157,000
Pulping: 8,000 units x 100% complete ........... 8,000
Conversion: 8,000 units x 25% complete ........ 2,000
Equivalent units of production .......................... 165,000 159,000
2. Cost per equivalent unit

Pulping Conversion
Cost of beginning work in process ................ $ 4,800 $ 500
Cost added during the period ....................... 102,450 31,300
Total cost (a) .............................................. $107,250 $31,800
Equivalent units of production (b) ................ 165,000 159,000
Cost per equivalent unit, (a) ÷ (b) ............... $0.65 $0.20
3. Cost of ending work in process inventory and units transferred out

Pulping Conversion Total
Equivalent units of production... 8,000 2,000
Cost per equivalent unit ........... $0.65 $0.20
inventory ............................... $5,200 $400 $5,600
department ........................... 157,000 157,000
transferred out....................... $102,050 $31,400 $133,450

Exercise 9-10 (continued)
4. Cost reconciliation
Cost of beginning work in process inventory
($4,800 + $500) ........................................ $ 5,300
Costs added to production during the period
($102,450 + $31,300) ................................ 133,750
Total cost to be accounted for ....................... $139,050
Cost of units completed and transferred out .. 133,450
Total cost accounted for ............................... $139,050


STARTED 160,000
PULPING CONVERSION
EQUIVALENT UNIT

25% - 2,000
COSTS TOTAL
BWIP $ 4,800 $ 500 $ 5,300
TOTAL $ 107,250 $ 31,800 $ 139,050
VALUATION TOTAL
VALUE OF EWIP $ 5,200 $ 400 $ 5,600
$ 139,050

1. Computation of equivalent units in ending inventory:

Units in ending inventory .......... 3,000 3,000 3,000
Percent completed ................... 80% 60% 60%
Equivalent units of production ... 2,400 1,800 1,800
2. Cost of ending work in process inventory and units transferred out:

Materials Labor Overhead Total
Equivalent units of
production ................. 2,400 1,800 1,800
Cost per equivalent unit $12.50 $3.20 $6.40
Cost of ending work in
process inventory ....... $30,000 $5,760 $11,520 $47,280
Units transferred to the
next department ......... 25,000 25,000 25,000
Cost per equivalent unit $12.50 $3.20 $6.40
Cost of units completed
and transferred out ..... $312,500 $80,000 $160,000 $552,500
3. Cost reconciliation:
Total cost to be accounted for ........................... $599,780

WEIGHTED-AVERAGE METHOD PHYSICAL %
UNITS
BEGINNING WORK IN PROCESS (BWIP) ????
STARTED ????
TOTAL AVAILABLE or INPUTS -
MATERIALS LABOR OVERHEAD
EQUIVALENT UNIT
COMPLETED (i.e. TRANSFERRED OUT) 25,000 100% 25,000 25,000 25,000
ENDING WORK IN PROCESS (EWIP) 3,000 80% 2,400 - -
60% - 1,800 1,800
COSTS TOTAL
BWIP $ -
INCURRED DURING THE PERIOD $ -
TOTAL $ 599,780
VALUATION TOTAL
VALUE OF EWIP $ 30,000 $ 5,760 $ 11,520 $ 47,280
$ 599,780

Labor &
Materials Overhead
Pounds transferred to the Packing Department
during July* ...................................................... 375,000 375,000
Work in process, July 31:
Materials: 25,000 pounds × 100% complete ....... 25,000
Labor and overhead:
25,000 pounds × 60% complete...................... 15,000
Equivalent units of production .............................. 400,000 390,000
* 20,000 + 380,000 – 25,000 = 375,000

STARTED 380,000
EQUIVALENT UNIT
60% - 15,000

Problem 9-13 (45 minutes)
1. Equivalent units of production:

Materials: 40,000 units x 100% complete ....... 40,000
Conversion: 40,000 units x 25% complete ...... 10,000
2. Cost per Equivalent Unit

Total cost (a) .............................................. $360,000 $263,500
3. Applying costs to units:

Equivalent units of production 40,000 10,000
Cost per equivalent unit ....... $1.80 $1.55
inventory ........................... $72,000 $15,500 $87,500
department ....................... 160,000 160,000
Cost per equivalent unit ....... $1.80 $1.55
transferred out................... $288,000 $248,000 $536,000

Problem 9-13 (continued)
($25,200 + $24,800) .................................. $ 50,000
($334,800 + $238,700) .............................. 573,500
Total cost to be accounted for ....................... $623,500

STARTED 180,000
PULPING CONVERSION
EQUIVALENT UNIT

25% - 10,000
COSTS TOTAL
BWIP $ 25,200 $ 24,800 $ 50,000
INCURRED DURING THE PERIOD $ 334,800 $ 238,700 $573,500
TOTAL $ 360,000 $ 263,500 $623,500
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 288,000 $ 248,000 $536,000
VALUE OF EWIP $ 72,000 $ 15,500 $ 87,500
$623,500


Transferred to next department* ...................... 95,000 95,000
Materials: 15,000 units x 60% complete ......... 9,000
*Units transferred to the next department = Units in beginning work in
process + Units started into production − Units in ending work in
process = 10,000 + 100,000 − 15,000 = 95,000

Total cost (a) .............................................. $156,000 $98,000

inventory ............................... $13,500 $3,000 $16,500
department ........................... 95,000 95,000
transferred out....................... $142,500 $95,000 $237,500

4. Cost Reconciliation
($1,500 + $7,200) ..................................... $ 8,700
($154,500 + $90,800) ................................ 245,300
Total cost to be accounted for....................... $254,000

WEIGHTED-AVERAGE METHOD PHYSICAL %
UNITS
STARTED 100,000
EQUIVALENT UNIT

20% - 3,000
COSTS TOTAL
BWIP $ 1,500 $ 7,200 $ 8,700
TOTAL $ 156,000 $ 98,000 $ 254,000
VALUATION TOTAL
VALUE OF EWIP $ 13,500 $ 3,000 $ 16,500
$ 254,000


Mixing Materials Conversion
Units transferred to the next department ........ 50.0 50.0 50.0
Mixing: 1 unit × 100% complete ................ 1.0
Materials: 1 unit × 80% complete .............. 0.8
Conversion: 1 unit × 70% complete ........... 0.7
Equivalent units of production ........................ 51.0 50.8 50.7
2. Costs per equivalent unit:

Mixing Materials Conversion
Cost of beginning work in process inventory .... $ 1,670 $ 90 $ 605
Cost added during the period ......................... 81,460 6,006 42,490
Total cost ...................................................... $83,130 $6,096 $43,095
Equivalent units of production ........................ 51.0 50.8 50.7
Cost per equivalent unit ................................. $1,630 $120 $850

3. Costs of ending work in process inventory and units transferred out:
Mixing Materials Conversion Total
Equivalent units of production .................... 1.0 0.8 0.7
Cost per equivalent unit............................. $1,630 $120 $850
Cost of ending work in process inventory.... $1,630 $96 $595 $2,321
Units transferred to the next department .... 50.0 50.0 50.0
Cost per equivalent unit............................. $1,630 $120 $850
Cost of units transferred out ...................... $81,500 $6,000 $42,500 $130,000
Cost to be accounted for:
($1,670 + $90 + $605) .............................. $ 2,365
Cost added to production during the period
($81,460 + $6,006 + $42,490)................... 129,956
Cost of units transferred out......................... 130,000

BEGINNING WORK IN PROCESS (BWIP) 1
STARTED 50
TOTAL AVAILABLE or INPUTS 51
MIXING MATERIALS CONVERSION
(TRANSFERRED IN)
EQUIVALENT UNIT
COMPLETED (i.e. TRANSFERRED OUT) 50 100% 50.0 50.0 50.0
ENDING WORK IN PROCESS (EWIP) 1 100% 1.0 - -
80% - 0.8
70% - - 0.7
TOTAL PRODUCED or OUTPUTS 51 51.0 50.8 50.7
COSTS TOTAL
BWIP $ 1,670 $ 90 $ 605 $ 2,365
TOTAL $ 83,130 $ 6,096 $ 43,095 $ 132,321
COST PER EQUIVALENT UNIT $ 1,630 $ 120 $ 850 $ 2,600
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT $ 81,500 $ 6,000 $ 42,500 $ 130,000
(i.e. COMPLETED)
VALUE OF EWIP $ 1,630 $ 96 $ 595 $ 2,321
$ 132,321

Materials: 40,000 units x 75% complete ......... 30,000

Total cost (a) .............................................. $646,800 $278,200
3. Total units transferred ................................. 190,000

Less units in the beginning inventory............ 30,000
Units started and completed during April ...... 160,000
Note: This answer assumes that the units in the beginning inventory are
completed before any other units are completed.
4. No, the manager should not be rewarded for good cost control. The
Mixing Department’s low unit cost for April occurred because the costs
of the prior month have been averaged in with April’s costs. This is a
major criticism of the weighted-average method. Costs computed for
product costing purposes should not be used to evaluate cost control or
to measure performance for the current period.

STARTED 200,000
EQUIVALENT UNIT
60% - 24,000
COSTS TOTAL
BWIP $ 67,800 $ 30,200 $ 98,000
TOTAL $ 646,800 $ 278,200 $925,000
VALUATION TOTAL
VALUE OF EWIP $ 88,200 $ 31,200 $119,400
$925,000
STARTED AND COMPLETED 160,000

( i.e. COMPLETED minus BWIP)
or ( STARTED minus EWIP)


Transferred to next department* ...................... 170,000 170,000
Materials: 15,000 units x 100% complete ....... 15,000
*Units transferred to the next department = Units in beginning work in
process + Units started into production − Units in ending work in
process = 18,000 + 167,000 − 15,000 = 170,000

Total cost (a) .............................................. $148,000 $232,700

inventory ............................... $12,000 $11,700 $23,700
department ........................... 170,000 170,000
transferred out....................... $136,000 $221,000 $357,000

STARTED 167,000
EQUIVALENT UNIT
60% - 9,000
COSTS TOTAL
BWIP $ 14,600 $ 7,200 $ 21,800
TOTAL $ 148,000 $ 232,700 $380,700
VALUATION TOTAL
VALUE OF EWIP $ 12,000 $ 11,700 $ 23,700
$380,700

1. a. Work in Process—Refining Department......... 495,000

Work in Process—Blending Department ........ 115,000
Raw Materials ........................................ 610,000
b. Work in Process—Refining Department......... 72,000

Work in Process—Blending Department ........ 18,000
Salaries and Wages Payable ................... 90,000
c. Manufacturing Overhead ............................. 225,000

Accounts Payable ................................... 225,000
d. Work in Process—Refining Department......... 181,000

Manufacturing Overhead ........................ 181,000
d. Work in Process—Blending Department ........ 42,000

Manufacturing Overhead ........................ 42,000
e. Work in Process—Blending Department ........ 740,000

Work in Process—Refining Department ... 740,000
f. Finished Goods ........................................... 950,000

Work in Process—Blending Department ... 950,000
g. Accounts Receivable .................................... 1,500,000

Sales ..................................................... 1,500,000
Cost of Goods Sold ...................................... 900,000

Finished Goods ...................................... 900,000

2.
Accounts Receivable Raw Materials
(g) 1,500,000 Bal. 618,000 (a) 610,000
Bal. 8,000
Work in Process Work in Process

Refining Department Blending Department
Bal. 38,000 (e) 740,000 Bal. 65,000 (f) 950,000
(a) 495,000 (a) 115,000
(b) 72,000 (b) 18,000
(d) 181,000 (d) 42,000
Bal. 46,000 (e) 740,000
Bal. 30,000
Finished Goods Manufacturing Overhead

Bal. 20,000 (g) 900,000 (c) 225,000 (d) 223,000
(f) 950,000 Bal. 2,000
Bal. 70,000
Accounts Payable Salaries and Wages Payable

(c) 225,000 (b) 90,000
Sales Cost of Goods Sold

(g) 1,500,000 (g) 900,000

Case 9-19 (45 minutes)
1. The revised computations follow:
Equivalent Units of Production:

Transferred
In Costs Materials Conversion
Transferred to finished goods ................................... 1,800 1,800 1,800
Transferred in costs: 600 units x 100% complete .... 600
Materials: 600 units x 0% complete ....................... 0
Conversion: 600 units x 35% complete................... 210
Equivalent units of production .................................. 2,400 1,800 2,010
Cost per Equivalent Unit:

Transferred
In Costs Materials Conversion
Cost of beginning work in process ............................ $ 4,068 $1,980 $ 2,160
Cost added during the period ................................... 17,940 6,210 13,920
Total cost (a) .......................................................... $22,008 $8,190 $16,080
Equivalent units of production (b) ............................ 2,400 1,800 2,010
Cost per equivalent unit, (a) ÷ (b) ........................... $9.17 $4.55 $8.00

Case 9-19 (continued)
Transferred
In Costs Materials Conversion Total
Equivalent units of production (see above) .. 600 0 210
Cost per equivalent unit ............................. $9.17 $4.55 $8.00
Cost of ending work in process inventory .... $5,502 $0 $1,680 $7,182
Units transferred to finished goods........ 1,800 1,800 1,800
Cost per equivalent unit ............................. $9.17 $4.55 $8.00
Cost of units completed and transferred out $16,506 $8,190 $14,400 $39,096
2. The unit cost computed above is $21.72 (= $9.17 + $4.55 + $8.00) versus $25.71 on the original
report for the units completed and transferred to finished goods. The unit cost on the original report
is high because none of the cost incurred during the month was assigned to the units in the ending
work in process inventory.

BEGINNING WORK IN PROCESS (BWIP) 450
STARTED 1,950
TRANSFERRED IN MATERIALS CONVERSION
EQUIVALENT UNIT
COMPLETED (i.e. TRANSFERRED OUT) 1,800 100% 1,800.0 1,800.0 1,800.0
ENDING WORK IN PROCESS (EWIP) 600 100% 600.0 - -
0% - - -
35% - - 210.0
TOTAL PRODUCED or OUTPUTS 2,400 2,400.0 1,800.0 2,010.0
COSTS TOTAL
BWIP $ 4,068 $ 1,980 $ 2,160 $ 8,208
TOTAL $ 22,008 $ 8,190 $ 16,080 $ 46,278
VALUATION TOTAL
VALUE OF EWIP $ 5,502 $ - $ 1,680 $ 7,182
$ 46,278

Case 9-20 (90 minutes)
• This case is difficult—particularly part 3, which requires analytical skills.
• Because there are no beginning inventories, it makes no difference
whether the weighted-average or FIFO method is used by the company.
You may choose to specify that the FIFO method be used rather than
the weighted-average method.
1. Computation of the Cost of Goods Sold:

Transferred In Conversion
Units completed and sold....................... 200,000 200,000
Transferred in:
10,000 units × 100% complete .......... 10,000
Conversion:
10,000 units × 30% complete............ 3,000
Equivalent units of production ................ 210,000 203,000
Cost of beginning work in process .......... $ 0 $ 0
Cost added during the period ................. 39,375,000 20,807,500
Total cost (a) ........................................ $39,375,000 $20,807,500
Equivalent units of production (b) .......... 210,000 203,000
Cost per equivalent unit, (a) ÷ (b) ......... $187.50 $102.50
Cost of goods sold = 200,000 units × ($187.50 per unit + $102.50 per
unit) = $58,000,000
2. The estimate of the percentage completion of ending work in process

inventories affects the unit costs of finished goods and therefore the
cost of goods sold. Gary Stevens would like the estimated percentage
completion of the ending work in process to be increased. The higher
the percentage of completion of ending work in process, the higher the
equivalent units for the period and the lower the unit costs.
3. Increasing the percentage of completion can increase net operating

income by reducing the cost of goods sold. To increase net operating
income by $200,000, the cost of goods sold would have to be decreased
by $200,000 from $58,000,000 down to $57,800,000. See the next page
for the necessary calculations.

The percentage of completion, X, affects the cost of goods sold by its
effect on the unit cost, which can be determined as follows:
$20,807,500
Unit cost = $187.50 +
200,000 + 10,000X
And the cost of goods sold can be computed as follows:
Cost of goods sold = 200,000 × Unit cost
Because the cost of goods sold must be reduced down to $57,800,000,
the unit cost must be $289.00 ($57,800,000 ÷ 200,000 units). Thus, the
required percentage completion, X, to obtain the $200,000 reduction in
cost of goods sold can be found by solving the following equation:
$20,807,500
$187.50 + = $289.00
200,000 + 10,000X
$20,807,500
= $289.00 - $187.50
200,000 + 10,000X
$20,807,500
= $101.50
200,000 + 10,000X
200,000 + 10,000X 1
=
$20,807,500 $101.50
$20,807,500
200,000 + 10,000X =
$101.50
200,000 + 10,000X = 205,000
10,000X = 205,000 - 200,000
10,000X = 5,000
5,000
X= = 50%
10,000
Thus, changing the percentage completion to 50% will decrease cost
of goods sold and increase net operating income by $200,000 as verified
on the next page.

3. (continued)
Computation of the Cost of Goods Sold:
Units completed and sold....................... 200,000 200,000
Transferred in:
10,000 units x 100% complete........... 10,000
Conversion:
10,000 units x 50% complete ............ 5,000
Equivalent units of production ................ 210,000 205,000
Cost of beginning work in process .......... $ 0 $ 0
Cost added during the period ................. 39,375,000 20,807,500
Total cost (a) ........................................ $39,375,000 $20,807,500
Equivalent units of production (b) .......... 210,000 205,000
Cost per equivalent unit, (a) ÷ (b) ......... $187.50 $101.50
Cost of goods sold = 200,000 units × ($187.50 per unit + $101.50 per
unit) = $57,800,000
4. Mary is in a very difficult position. Collaborating with Gary Stevens in

subverting the integrity of the accounting system is unethical by almost
any standard. To put the situation in its starkest light, Stevens is
suggesting that the production managers lie in order to get their bonus.
Having said that, the peer pressure to go along in this situation may be
intense. It is difficult on a personal level to ignore such peer pressure.
Moreover, Mary probably prefers not to risk alienating people she might
need to rely on in the future. On the other hand, Mary should be careful
not to accept at face value Gary’s assertion that all of the other
managers are “doing as much as they can to pull this bonus out of the
hat.” Those who engage in unethical or illegal acts often rationalize their
own behavior by exaggerating the extent to which others engage in the
same kind of behavior. Other managers may actually be very
uncomfortable “pulling strings” to make the target profit for the year.

The following shows an alternate approach to answers 1 to 3:

BEGINNING WORK IN PROCESS (BWIP) -
STARTED 210,000
TRANSFERRED IN CONVERSION
EQUIVALENT UNIT
30% - 3,000
COSTS TOTAL
BWIP $ - $ - $ -
INCURRED DURING THE PERIOD $ 39,375,000 $ 20,807,500 $ 60,182,500
TOTAL $ 39,375,000 $ 20,807,500 $ 60,182,500
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 37,500,000 $ 20,500,000 $ 58,000,000
VALUE OF EWIP $ 1,875,000 $ 307,500 $ 2,182,500
$ 60,182,500
2. The higher the percentage of completion would mean the more the equivalent units available to share the
production cost incurred, lowering the value of the completed goods which represents the cost of goods sold. The
ultimate effect would increase the profit figure assuming no change in sales value. If Gary Stevens is aiming to get
his bonus by reporting higher profit, then he should prefer estimating higher percentage of completion.
3. To tackle the question, we only need to focus on the column of conversion because the percentage of completion
will only affect the conversion figures. In order to increase profit by $200,000, value of completed goods sold
(COGS) should be valued at $57,800,000 (i.e. $200,000 less). Due to fact that the change in completion estimation
will only affect the conversion figures, the targeted profit of $57,800,000 can be achieved by changing the
estimation to $20,300,000 (instead of $20,500,000 i.e. $200,000 less). Let Y be the ratio of completion. That means:
x 200,000 = $20,300,000
x 200,000 =
=
= (or 50%)

Verification:
BEGINNING WORK IN PROCESS (BWIP) -
STARTED 210,000
TRANSFERRED IN CONVERSION
EQUIVALENT UNIT
50% - 5,000
COSTS TOTAL
BWIP $ - $ - $ -
INCURRED DURING THE PERIOD $ 39,375,000 $ 20,807,500 $ 60,182,500
TOTAL $ 39,375,000 $ 20,807,500 $ 60,182,500
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 37,500,000 $ 20,300,000 $ 57,800,000
VALUE OF EWIP $ 1,875,000 $ 507,500 $ 2,382,500
$ 60,182,500

Appendix 9A
FIFO Method
Exercise 9A-1 (10 minutes)

FIFO Method
To complete beginning work in process:
Materials: 30,000 units × (100% − 65%) ......... 10,500
Conversion: 30,000 units × (100% − 30%) ...... 21,000
Units started and completed during October* ...... 160,000 160,000
Materials: 15,000 units × 80% complete .......... 12,000
Conversion: 15,000 units × 40% complete ....... 6,000
Equivalent units of production ............................ 182,500 187,000
* 175,000 units started – 15,000 units in ending work in process

= 160,000 units started and completed

Solutions Manual, Appendix 9A 471
FIFO method

Cost added during May (a)................ $193,320 $62,000 $310,000
Equivalent units of production (b) ..... 27,000 25,000 25,000
Cost per equivalent unit (a) ÷ (b)...... $7.16 $2.48 $12.40
Cost per equivalent unit for materials $ 7.16

Cost per equivalent unit for labor ...... 2.48
Cost per equivalent unit for overhead 12.40
Total cost per equivalent unit ............ $22.04
FIRST IN FIRST OUT METHOD PHYSICAL % COMPLETED IN

UNITS THIS PERIOD
MATERIALS LABOR OVERHEAD
EQUIVALENT UNIT
BWIP (PORTION TO BE COMPLETED) - - - -
- - -
- - -
STARTED AND COMPLETED - - - -
ENDING WORK IN PROCESS (EWIP) - - - -
- - -
- - -
TOTAL PRODUCED or OUTPUTS - 27,000 25,000 25,000
COSTS TOTAL
BWIP (IRRELEVANT FOR THE COST PER EQUIVALENT UNIT CALCULATION BUT IMPORTANT FOR COST RECONCILIATION)
$ 565,320

Equivalent units of production ............... 400 200
Cost per equivalent unit ........................ $2.32 $0.75
Cost of ending work in process inventory $928 $150 $1,078
Units transferred out:

Cost in beginning inventory ................... $3,200 $650 $3,850
Cost to complete the units in beginning inventory:
Equivalent units of production required
to complete the beginning inventory 600 1,200
Cost per equivalent unit ...................... $2.32 $0.75
Cost to complete the units in beginning
inventory ....................................... $1,392 $900 $2,292
Cost of units started and completed this period:
Units started and completed this period
(26,000 units completed and
transferred to the next department
– 2,000 units in beginning work in
process inventory) .......................... 24,000 24,000
Cost per equivalent unit ...................... $2.32 $0.75
Cost of units started and completed
this period ..................................... $55,680 $18,000 $73,680
Total cost of units transferred out .......... $79,822

WEIGHTED-AVERAGE METHOD PHYSICAL UNITS FIRST IN FIRST OUT METHOD PHYSICAL % COMPLETED
UNITS IN THIS PERIOD
BEGINNING WORK IN PROCESS (BWIP) 2,000 MATERIALS CONVERSION
STARTED 25,000 EQUIVALENT UNIT
TOTAL AVAILABLE or INPUTS 27,000 BWIP (PORTION TO BE COMPLETED) 2,000 30% 600 -
60% - 1,200
STARTED AND COMPLETED 24,000 100% 24,000 24,000
COMPLETED (i.e. TRANSFERRED OUT) 26,000 ( i.e. COMPLETED minus BWIP)
ENDING WORK IN PROCESS (EWIP) 1,000 ENDING WORK IN PROCESS (EWIP) 1,000 40% 400 -
20% - 200
TOTAL PRODUCED or OUTPUTS 27,000 TOTAL PRODUCED or OUTPUTS 27,000 25,000 25,400
COSTS TOTAL
BWIP BWIP (IRRELEVANT FOR THE COST PER EQUIVALENT UNIT CALCULATION BUT IMPORTANT FOR COST RECONCILIATION) $ 3,850
INCURRED DURING THE PERIOD INCURRED DURING THE PERIOD $ 58,000 $ 19,050 $ 77,050
TOTAL $ 80,900
COST PER EQUIVALENT UNIT COST PER EQUIVALENT UNIT $ 2.32 $ 0.75 $ 3.07
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED)
VALUE OF EWIP 1. Total cost associated with BWIP
a) Cost brought forward from the previous period by BWIP $ 3,200 $ 650 $ 3,850
b) Cost incurred in the period to complete BWIP $ 1,392 $ 900 $ 2,292
2. Cost associated with units Started and Completed in the period $ 55,680 $ 18,000 $ 73,680
TOTAL COMPLETED $ 60,272 $ 19,550 $ 79,822
VALUE OF EWIP $ 928 $ 150 $ 1,078
$ 80,900
Step 1 (In the green area) : Calculate the flow of the physical units same as the weighted average method to help determine the started and completed physical units for the
FIFO calculation (Completed - BWIP = 26,000 - 2,000 = 24,000 units).
Step 2 (In the blue area) : Put in all available equivalent units given by the question then calculate the equivalent units contributed by the started and completed which is always
100% completed with respect to materials input and conversion done (24,000 x 100%) = 24,000.
Step 3 (In the blue area) : Sum up the equivalent units for materials input and conversion done in the respective column, 25,000 and 25,400 respectively
Step 4 (In the yellow area) : Put down the cost per equivalent unit given and compute the cost incurred during the period by multiplying the cost per equivalent unit with the
total equivalent units in the respective column of materials and conversion ($2.32 x 25,000 = $58,000 and $0.75 x 25,400 = $19,050)
Step 5 (In the yellow area) : Calculate the total value of BWIP from the given information ($3,200 + 650) = $3,850 to help perform the cost reconciliation.
Step 6 (In the peach/grey and light green area) : Put down the BWIP cost given and then compute the costs by multiplying the cost per equivelent unit with the appropriate
equivalent unit within the same column (see the below formulae for details).
Step 7 (optional, in the green area) : Compute the percentage of completion in the period by dividing the equivalent unit with the physical unit row by row. For example, EWIP
materials completed in the period = 400/1,000 x 100% = 40%. Similarly, BWIP materials completed in the period = 600/2,000 x 100% = 30%.
That means, 70% of the BWIP materials were completed in the previous period.

Mixing Department
Cost Reconciliation
Cost of beginning work in process inventory . $ 1,460
Costs added to production during the period . 36,540
Cost of units completed and transferred out.. 34,880 *
Total cost accounted for............................... $38,000
*The cost of units completed and transferred out can be deduced as

follows:
Cost of beginning Costs added Cost of ending Cost of units
work in process + to production = work in process + completed and
inventory during the period inventory transferred out
Cost of units
$1,460 + $36,540 = $3,120 + completed and
transferred out
Cost of units
completed and = $1,460 + $36,540 - $3,120
transferred out
Cost of units
completed and = $34,880
transferred out

Materials: 500 units x (100% – 80%) ................. 100
Conversion: 500 units x (100% – 40%) .............. 300
Units started and completed during the period
(153,600 units started – 400 units in ending
inventory) ......................................................... 153,200 153,200
Ending work in process
Materials: 400 units x 75% complete .................. 300
Conversion: 400 units x 20% complete ............... 80
Equivalent units of production ................................ 153,600 153,580
WEIGHTED-AVERAGE METHOD PHYSICAL % FIRST IN FIRST OUT METHOD PHYSICAL % COMPLETED

UNITS UNITS IN THIS PERIOD
BEGINNING WORK IN PROCESS (BWIP) 500 MATERIALS CONVERSION
TOTAL AVAILABLE or INPUTS 154,100 BWIP (PORTION TO BE COMPLETED) 500 20% 100 -
MATERIALS CONVERSION 60% - 300
EQUIVALENT UNIT STARTED AND COMPLETED 153,200 100% 153,200 153,200
COMPLETED (i.e. TRANSFERRED OUT) 153,700 100% 153,700 153,700 ( i.e. COMPLETED minus BWIP)
ENDING WORK IN PROCESS (EWIP) 400 75% 300 - ENDING WORK IN PROCESS (EWIP) 400 75% 300 -
20% - 80 20% - 80
TOTAL PRODUCED or OUTPUTS 154,100 154,000 153,780 TOTAL PRODUCED or OUTPUTS 154,100 153,600 153,580

FIFO Method

Materials: 5,000 units ×
(100% − 80%) .............................. 1,000
Labor: 5,000 units ×
(100% − 60%) .............................. 2,000
Overhead: 5,000 units ×
(100% − 60%) .............................. 2,000
Units started and completed during the
period* ............................................. 37,000 37,000 37,000
Materials: 8,000 units × 75%............. 6,000
Labor: 8,000 units × 50% ................. 4,000
Overhead: 8,000 units × 50% ........... 4,000
Equivalent units of production .............. 44,000 43,000 43,000
* 45,000 units started into production – 8,000 units in ending work
in process = 37,000 started and completed

Cost added during the period (a) .......... $52,800 $21,500 $32,250
Equivalent units of production (b) ......... 44,000 43,000 43,000
Cost per equivalent unit (a) ÷ (b) ......... $1.20 $0.50 $0.75

FIFO Method
1. Tons of Pulp
Total tons in process ............................................... 210,000
Deduct work in process, June 30 .............................. 30,000
2. Equivalent Units
Labor and
Materials Overhead
Materials: 20,000 tons × (100% − 90%) 2,000
Labor and overhead: 20,000 tons ×
(100% − 80%) ................................... 4,000
Units started and completed during the
month* ................................................. 160,000 160,000
Materials: 30,000 tons × 60% complete . 18,000
Labor and overhead:
30,000 tons × 40% complete .............. 12,000
Equivalent units of production ................... 180,000 176,000
* 190,000 tons started into production – 30,000 tons in ending
work in process = 160,000 tons started and completed

WEIGHTED-AVERAGE METHOD PHYSICAL UNITS % FIRST IN FIRST OUT METHOD PHYSICAL % COMPLETED
UNITS IN THIS
BEGINNING WORK IN PROCESS (BWIP) 20,000 PERIOD MATERIALS CONVERSION
TOTAL AVAILABLE or INPUTS 210,000 BWIP (PORTION TO BE COMPLETED) 20,000 10% 2,000 -
MATERIALS CONVERSION 20% - 4,000
ENDING WORK IN PROCESS (EWIP) 30,000 60% 18,000 - ENDING WORK IN PROCESS (EWIP) 30,000 60% 18,000 -
40% - 12,000 40% - 12,000

FIFO Method
1. Computation of the total cost per equivalent unit of production:

Cost per equivalent unit of production for material ............. $25.40
Cost per equivalent unit of production for conversion ......... 18.20
Total cost per equivalent unit of production ....................... $43.60

Units in ending inventory (a) ................... 300 300
Percentage completed (b) ....................... 70 % 60 %
Equivalent units of production (a) × (b) ... 210 180
3. Computation of equivalent units required to complete the beginning

inventory:
Units in ending inventory (a) ................... 400 400
Percentage completed (b) ....................... 20 % 60 %
Equivalent units of production (a) × (b) ... 80 240
4. Units transferred to the next department ............ 3,100

Units from the beginning inventory..................... 400
Units started and completed during the period .... 2,700

Exercise 9A-8 (continued)
5. Materials Conversion Total
Equivalent units of production ...................................................
210 180
Cost per equivalent unit ............................................................
$25.40 $18.20
inventory ..............................................................................
$5,334 $3,276 $8,610
Cost from the beginning work in
process inventory ..................................................................
$8,120 $2,920 $11,040
Cost to complete the units in beginning
work in process inventory:
Equivalent units of production
required to complete the units in
beginning inventory ..........................................................
80 240
Cost per equivalent unit .......................................................
$25.40 $18.20
Cost to complete the units in
beginning inventory ..........................................................
$2,032 $4,368 $6,400
this period:
Units started and completed this
period ..............................................................................
2,700 2,700
Cost per equivalent unit .......................................................
$25.40 $18.20
this period ........................................................................
$68,580 $49,140 $117,720
Total cost of units transferred out .............................................$135,160

BEGINNING WORK IN PROCESS (BWIP) 400 MATERIALS CONVERSION
TOTAL AVAILABLE or INPUTS 3,400 BWIP (PORTION TO BE COMPLETED) 400 20% 80 -
60% - 240
STARTED AND COMPLETED 2,700 100% 2,700 2,700
COMPLETED (i.e. TRANSFERRED OUT) 3,100 100% ( i.e. COMPLETED minus BWIP)
ENDING WORK IN PROCESS (EWIP) 300 70% or (
ENDING STARTED
WORK minus EWIP)
IN PROCESS (EWIP) 300 70% 210 -
60% 60% - 180
TOTAL PRODUCED or OUTPUTS 3,400 TOTAL PRODUCED or OUTPUTS 3,400 2,990 3,120
COSTS TOTAL
BWIP BWIP (IRRELEVANT FOR THE COST PER EQUIVALENT UNIT CALCULATION BUT IMPORTANT FOR COST RECONCILIATION) $ 11,040
INCURRED DURING THE PERIOD INCURRED DURING THE PERIOD $ 75,946 $ 56,784 $ 132,730
TOTAL $ 143,770
COST PER EQUIVALENT UNIT COST PER EQUIVALENT UNIT $ 25.40 $ 18.20 $ 43.60
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED)
VALUE OF EWIP 1. Total cost associated with BWIP
a) Cost brought forward from the previous period by BWIP $ 8,120 $ 2,920 $ 11,040
b) Cost incurred in the period to complete BWIP $ 2,032 $ 4,368 $ 6,400
TOTAL COMPLETED $ 78,732 $ 56,428 $ 135,160
VALUE OF EWIP $ 5,334 $ 3,276 $ 8,610
$ 143,770
Step 1 (In the green area) : Calculate the flow of the physical units same as the weighted average method to help determine the started and completed physical units for the
FIFO calculation (Completed - BWIP = 3,100 - 400 = 2,700 units).
Step 2 (In the green area) : Put down the relevant percentage of completed work done in the period for each category of inventory. For example, BWIP materials done in this
period is 20% (1 - 80%). Started and completed is always 100% for both materials and conversion. EWIP materials done in the period is 70%.
Step 3 (In the blue area) : Calculate the equivalent units of materials and conversion done in the period for each category of inventory by multiplying the physical unit with the
percentage completed. For example, BWIP materials and conversion done in the period are 80 (= 400 x 20%) and 240 (= 400 x 60%) respectively.
Step 4 (In the blue area) : Sum up the equivalent units for materials input and conversion done in the respective column, 2,990 and 3,120 respectively
Step 5 (In the yellow area) : Put down the cost per equivalent unit given and compute the cost incurred during the period by multiplying the cost per equivalent unit with the
total equivalent units in the respective column of materials and conversion ($25.40 x 2,990 = $75,946 and $18.20 x 3,120 = $56,784)
Step 6 (In the yellow area) : Put down the total value of BWIP from the given information $11,040 to help perform the cost reconciliation.
Step 7 (In the peach/grey and light green area) : Put down the BWIP cost given and then compute the BWIP cost related to conversion, $2920 (=11,040 - 8,120).
Step 8 (In the peach/grey and light green area) : Calculate the costs by multiplying the cost per equivelent unit with the appropriate equivalent units within the same column
(see the below formulae for details).

FIFO Method
Labor &
Materials Overhead
To complete the beginning work in process:
Materials: 20,000 pounds × (100% − 100%)........ 0
Labor and overhead:
20,000 pounds × (100% − 30%) ...................... 14,000
Pounds started and completed during July* ............. 355,000 355,000
Materials: 25,000 pounds × 100% complete ......... 25,000
Labor and overhead:
25,000 pounds × 60% complete........................ 15,000
Equivalent units of production ................................ 380,000 384,000
* 380,000 pounds started – 25,000 pounds in ending work in process

inventory = 355,000 pounds started and completed this month

Problem 9A-10 (45 minutes)
FIFO method
1. Equivalent Units of Production
Materials: 20,000 units x (100% − 100%) ..... 0
Conversion: 20,000 units x (100% − 75%) .... 5,000
(180,000 units started − 40,000 units in
ending inventory) .......................................... 140,000 140,000
Materials: 40,000 units x 100% complete ...... 40,000
Conversion: 40,000 units x 25% complete ..... 10,000
Equivalent units of production ........................... 180,000 155,000

Cost added during the period (a) .............. $334,800 $238,700
Equivalent units of production (b) ............. 180,000 155,000
Cost per equivalent unit (a) ÷ (b) ............. $1.86 $1.54
3. See the next page.
($25,200 + $24,800) .......................................... $ 50,000
($334,800 + $238,700) ...................................... 573,500
Total cost to be accounted for ................................ $623,500
Cost of ending work in process inventory ................ $ 89,800
Costs of units transferred out ................................. 533,700
Total cost accounted for ........................................ $623,500

Problem 9A-10 (continued)
3. Costs of Ending Work in Process Inventory and Units Transferred Out
Equivalent units of production ................................................. 40,000 10,000
Cost per equivalent unit .......................................................... $1.86 $1.54
Cost of ending work in process inventory ................................. $74,400 $15,400 $89,800
Cost in beginning work in process inventory ............................ $25,200 $24,800 $50,000
Cost to complete the units in beginning work in process inventory:
Equivalent units of production required to complete the
beginning inventory ........................................................ 0 5,000
Cost per equivalent unit ..................................................... $1.86 $1.54
Cost to complete the units in beginning inventory ................ $0 $7,700 $7,700
Units started and completed this period .............................. 140,000 140,000
Cost of units started and completed this period ................... $260,400 $215,600 $476,000
Cost of units transferred out ................................................... $533,700

Problem 9A-11 (45 minutes)
FIFO method
1. Equivalent Units of Production
Materials: 10,000 units x (100% − 100%) ..... 0
Conversion: 10,000 units x (100% − 30%) .... 7,000
(170,000 units started − 20,000 units in
ending inventory) .......................................... 150,000 150,000
Materials: 20,000 units x 100% complete ...... 20,000
Conversion: 20,000 units x 40% complete ..... 8,000
Equivalent units of production ........................... 170,000 165,000

Cost added during the period (a) .............. $139,400 $244,200
Equivalent units of production (b) ............. 170,000 165,000
Cost per equivalent unit (a) ÷ (b) ............. $0.82 $1.48
3. See the next page.
($8,500 + $4,900) ............................................. $ 13,400
($139,400 + $244,200) ...................................... 383,600
Total cost to be accounted for ................................ $397,000
Cost of ending work in process inventory ................ $ 28,240
Costs of units transferred out ................................. 368,760
Total cost accounted for ........................................ $397,000

Problem 9A-11 (continued)
3. Costs of Ending Work in Process Inventory and Units Transferred Out
Equivalent units of production ................................................. 20,000 8,000
Cost per equivalent unit .......................................................... $0.82 $1.48
Cost of ending work in process inventory ................................. $16,400 $11,840 $28,240
Cost in beginning work in process inventory ............................ $8,500 $4,900 $13,400
Cost to complete the units in beginning work in process inventory:
Equivalent units of production required to complete the
beginning inventory ........................................................ 0 7,000
Cost to complete the units in beginning inventory ................ $0 $10,360 $10,360
Units started and completed this period .............................. 150,000 150,000
Cost of units started and completed this period ................... $123,000 $222,000 $345,000
Cost of units transferred out ................................................... $368,760

BEGINNING WORK IN PROCESS (BWIP) 10,000 MATERIALS CONVERSION
TOTAL AVAILABLE or INPUTS 180,000 BWIP (PORTION TO BE COMPLETED) 10,000 0% - -
MATERIALS CONVERSION 70% - 7,000
ENDING WORK IN PROCESS (EWIP) 20,000 100% 20,000 - ENDING WORK IN PROCESS (EWIP) 20,000 100% 20,000 -
40% - 8,000 40% - 8,000
COSTS TOTAL COSTS TOTAL
BWIP $ 8,500 $ 4,900 $ 13,400 BWIP (IRRELEVANT FOR THE COST PER EQUIVALENT UNIT CALCULATION BUT IMPORTANT FOR COST RECONCILIATION) $ 13,400
INCURRED DURING THE PERIOD $ 139,400 $ 244,200 $ 383,600 INCURRED DURING THE PERIOD $ 139,400 $ 244,200 $ 383,600
TOTAL $ 147,900 $ 249,100 $ 397,000 $ 397,000
COST PER EQUIVALENT UNIT $ 0.82 $ 1.48 $ 2.30 COST PER EQUIVALENT UNIT $ 0.82 $ 1.48 $ 2.30
VALUATION TOTAL VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 131,467 $ 237,238 $ 368,705 VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED)
VALUE OF EWIP $ 16,433 $ 11,862 $ 28,295 1. Total cost associated with BWIP
$ 397,000 a) Cost brought forward from the previous period by BWIP $ 8,500 $ 4,900 $ 13,400
b) Cost incurred in the period to complete BWIP $ - $ 10,360 $ 10,360
TOTAL COMPLETED $ 131,500 $ 237,260 $ 368,760
VALUE OF EWIP $ 16,400 $ 11,840 $ 28,240
$ 397,000

Case 9A-12 (60 minutes)
1.
Transferred In Materials Conversion
Transferred in: 450 units × (100% − 100%).................. 0
Materials: 450 units × (100% − 100%) ......................... 0
Conversion: 450 units × (100% − 60%)........................ 180
Units started and completed during the period (1,950 units
started − 600 units in ending inventory) ......................... 1,350 1,350 1,350
Transferred in: 600 units x 100% complete 600
Materials: 600 units x 0% complete .............................. 0
Conversion: 600 units x 35% complete .......................... 210
Equivalent units of production ........................................... 1,950 1,350 1,740
Transferred In Materials Conversion

Cost added during the period (a) ....................................... $17,940 $6,210 $13,920
Equivalent units of production (b) ...................................... 1,950 1,350 1,740
Cost per equivalent unit (a) ÷ (b) ...................................... $9.20 $4.60 $8.00

Case 9A-12 (continued)
Transferred In Materials Conversion Total
Equivalent units of production .......................... 600 0 210
Cost per equivalent unit ................................... $9.20 $4.60 $8.00
Cost of ending work in process inventory .......... $5,520 $0 $1,680 $7,200
Cost in beginning work in process inventory ..... $4,068 $1,980 $2,160 $8,208
Cost to complete units in beginning work in
process inventory:
Equivalent units of production required to
complete the beginning inventory (see
above) .................................................... 0 0 180
Cost per equivalent unit .............................. $9.20 $4.60 $8.00
Cost to complete units in beginning
inventory................................................. $0 $0 $1,440 $1,440
Units started and completed this period ....... 1,350 1,350 1,350
Cost per equivalent unit .............................. $9.20 $4.60 $8.00
Cost of units started and completed this
period ..................................................... $12,420 $6,210 $10,800 $29,430
Cost of units transferred out ............................ $39,078
2. The unit cost in the report prepared by the new assistant controller is high because none of the cost
incurred during the month was assigned to the units in ending work in process inventory. Because all
of the cost was assigned to the units completed and transferred to finished goods, the cost of those
units was incorrectly inflated.

FIRST IN FIRST OUT METHOD PHYSICAL % COMPLETED TRANSFERRED IN MATERIALS CONVERSION
UNITS IN THIS PERIOD
EQUIVALENT UNIT
BWIP (PORTION TO BE COMPLETED) 450 0% - - -
0% - - -
40% - - 180
STARTED AND COMPLETED 1,350 100% 1,350 1,350 1,350
or (
ENDING STARTED
WORK minus EWIP)
IN PROCESS (EWIP) 600 100% 600 - -
0% - - -
35% - - 210
COSTS TOTAL
BWIP (IRRELEVANT FOR THE COST PER EQUIVALENT UNIT CALCULATION BUT IMPORTANT FOR COST RECONCILIATION) $ 8,208
$ 46,278
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED)
1. Total cost associated with BWIP
a) Cost brought forward from the previous period by BWIP $ 4,068 $ 1,980 $ 2,160 $ 8,208
b) Cost incurred in the period to complete BWIP $ - $ - $ 1,440 $ 1,440
2. Cost associated with units Started and Completed in the period $ 12,420 $ 6,210 $ 10,800 $ 29,430
TOTAL COMPLETED $ 16,488 $ 8,190 $ 14,400 $ 39,078
VALUE OF EWIP $ 5,520 $ - $ 1,680 $ 7,200
$ 46,278

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Fig. 64.
Crystals of Dextro and Lævo Tartaric

Acids.
A remarkable discovery was made by Pasteur in connection with

one of the salts of racemic acid, sodium ammonium racemate,
Na(NH4)C4H4O6, or
COONH4
|
CHOH
|
CHOH
|
COONa
which is obtained by adding ammonia to the readily procurable salt

hydrogen sodium racemate. Sodium ammonium racemate was found
by Pasteur to be decomposable into the salts of dextro and lævo
tartaric acids, on crystallisation of a solution saturated at 28° C. by
inoculation with a crystal of either of those active salts. The solution
on cooling being in the state of slight supersaturation, which we now
know from the work of Ostwald and of Miers as the metastable
condition, corresponding to the interval between the solubility and
supersolubility curves (see Fig. 98), if a crystal say of sodium
ammonium lævo-tartrate be introduced, this variety crystallises out
first and can be separated from the residual dextro-salt, which can
then be subsequently crystallised. Moreover, in certain direct
crystallisations of sodium ammonium racemate without such
specialised inoculation, Pasteur found all the crystals hemimorphic,
some right-handed and some left-handed, and he was actually able
to isolate from each other crystals of the two varieties. On separate
recrystallisation of these two sets of crystals, he found them to retain
permanently their right or left-handed character, indicating that the
molecules themselves composing these crystals were
enantiomorphous. Their solutions correspondingly rotated the plane
of polarisation of light in opposite directions. Pasteur afterwards
obtained from the dextro-salt pure ordinary (dextro) tartaric acid,
and from the lævo-salt the lævo-acid, by converting them first into
the lead salts and then precipitating the lead as sulphide by
sulphuretted hydrogen.
In the case of lævo tartaric acid, this was its first isolation, as it had
hitherto been unknown. Gernez afterwards independently found that
a saturated solution of sodium ammonium racemate affords crystals
of the lævo-salt just as readily as of the dextro-salt; if a crystal of
either salt be introduced, crystals corresponding to that variety are
produced.
Another most fruitful observation of Pasteur, the principle of
which has since been the means of isolating one of the two
constituents of many racemic compounds, was that when the spores
of Penicillium glaucum are added to a solution of racemic acid
containing traces of phosphates the ordinary dextro component is
destroyed by the organism, while the lævo component is unattacked
so long as any dextro remains; hence, if the fermentation operation
be stopped in time the lævo-acid may be isolated and crystallised.
Why a living organism thus eats up by preference one variety only,
possessing a particular right or left-handed screw structure, of a
compound containing the same elementary constituents chemically
united in the same manner, remains a most interesting biological
mystery.
The crystals of both dextro and lævo tartaric acids prove to be
pyro-electric, that is, develop electric excitation when slightly heated.
The end which exhibits the development of the clinodome develops
positive electricity in each case, when the crystal is allowed to cool
after warming, so that the two varieties are oppositely pyro-electric,
just as they are oppositely optically active. The most convenient
method of demonstrating the fact is to dust a little of Kundt’s
powder, a mixture of finely powdered red lead and sulphur, through
a fine muslin sieve on to the crystal as it cools. The sulphur becomes
negatively electrified and the red lead positively by mutual friction of
the particles in the sifting, and the sulphur thus attaches itself to the
positively electrified part of the crystal and the red lead to the
negatively electrified end. This phenomenon of the development by
the two varieties of an optically active substance of opposite electrical
polarity has since been shown to be a general one.
Finally, on mixing concentrated solutions containing equivalent
weights of dextro and lævo tartaric acid Pasteur observed that heat
was evolved, a sign of chemical combination, and the solution
afterwards deposited on cooling crystals of racemic acid. Hence, the
only conclusion possible is that racemic acid must be a molecular
compound of the two oppositely optically active tartaric acids. It thus
partakes of the character of a double salt, analogous to potassium
magnesium sulphate for instance. Consequently the crystal structure
is one in which alternating molecules of the two acids are uniformly
distributed, and the case is actually presented of two oppositely
enantiomorphous sets of molecules producing a homogeneous
structure.
This interesting pioneer case of tartaric acid has been the cause of
the term “racemic” being applied to the inactive form of a substance
when it is decomposable into two oppositely optically active
enantiomorphous varieties of the substance. No well authenticated
exception has been found, in all the many instances which have been
observed of the phenomenon since Pasteur’s time, to the fact that
optically active substances exhibit what was formerly termed
hemihedrism; that is, expressing the case in accordance with our
later more accurate ideas of crystal structure as elucidated in
previous chapters, such substances invariably belong to classes of
symmetry possessing less than the full number of elements of
symmetry possible to the system to which the class belongs. These
classes are eleven in number, those possessing no plane of
symmetry; they are, namely, the asymmetric class of the triclinic
system, the sphenoidal class of the monoclinic system (to which the
two tartaric acids, dextro and lævo, belong), the bisphenoidal class of
the rhombic system, the pyramidal and trapezohedral classes of the
trigonal, tetragonal, and hexagonal systems, and the tetrahedral-
pentagonal-dodecahedral and pentagonal-icositetrahedral classes of
the cubic system.
The optical activity has been proved by Le Bel and Van t’Hoff to be
due in most cases to enantiomorphism of the chemical molecules,
that is, to the enantiomorphous stereometric arrangement of the
atoms in the molecules, and therefore also,—as we have just seen, in
accordance with the geometrical theory of crystal structure,—of the
combined point-system in the case of each of the two varieties.
The point-systems are probably of a spiral screw-like character,
either right-handed or left-handed, as has been shown by Sohncke to
be the case for the two varieties of quartz, which crystallises in the
trapezohedral class of the trigonal system, one of the eleven classes
just enumerated. The example afforded by quartz will be developed
fully in the next two chapters, as this beautifully crystallised mineral
enables us to study and to demonstrate the phenomena of optical
activity in a unique manner and on the large scale.
The solutions as well as the crystals are usually optically active in
the cases where, as in the instance of the tartaric acids, the
substances are soluble in water or other solvent. Occasionally,
however, the optical activity is lost by dissolving in a solvent, and in
such cases it is the point-system only, and not the molecules
themselves, which is enantiomorphous. Sodium chlorate, NaClO3, is
an instance of this kind. Moreover, a crystal can belong, as already
mentioned, to one of the eleven above enumerated classes of
symmetry without displaying optical activity, as all the point-systems
possessing the symmetry of these eleven classes do not exhibit screw-
coincidence movements. Barium nitrate, Ba(NO3)2, is such a case.
The two “optical antipodes,” as the dextro and lævo varieties are
conveniently termed, of an optically active substance thus possess an
enantiomorphous crystal structure; but they are alike in their
physical properties such as density, melting point, optical refraction
and optic axial angle, cleavage, and elasticity. The crystal angles are
identical for the forms which are developed in common by them, and
which are usually those which the particular low class of symmetry
possesses in common with the holohedral class of the system. The
crystallographic difference between the two varieties comes in with
respect to the specific forms characteristic of the particular class of
lower than full systematic symmetry, and these forms are never
displayed in common by the two varieties, this being the essence of
the enantiomorphism. When the crystals are not rich in faces,
however, it frequently happens that only the common forms of
higher symmetry just referred to are developed on the crystals, and
the two varieties are then indistinguishable in exterior configuration;
it is only on testing their rotatory power, either by means of a
section-plate of the crystal or by means of a solution, or their pyro-
electric properties, or, lastly, their etch-figures afforded by a trace of
a solvent (which etchings on the crystal faces are enantiomorphous
and an excellent indication of the true symmetry), that their real
character can be ascertained. Many mistakes have been made in the
past, and crystals assigned to a higher than their true class of
symmetry, owing to the investigation of only a single crop of crystals
fortuitously poor in the number of forms displayed.
In the racemic form, if one should be deposited from the mixed
solutions of the two optical antipodes as a molecular compound of
the latter, we have an occurrence akin to polymerism, that is, the
combination into a single whole entity of a number of molecules,
essentially two in the case of racemism. Just as polymeric varieties of
organic substances are always found to have quite different
crystalline forms, so an optically inactive racemic form of a substance
is generally quite different crystallographically to the dextro and
lævo varieties. But there is usually some similarity along specific
zones of the crystals, a kind of isogonism or morphotropy being
developed, such as has been shown to occur, for instance, by
Armstrong and Pope in the case of the substance sobrerol.[13]
Besides the true racemic form it is often observed that under
certain conditions crystals are obtained which appear to combine the
characters of both the dextro and lævo varieties, exhibiting both
series of distinguishing hemimorphic or hemihedral forms on the
same crystal; that is, they show the full, holohedral, symmetry of the
system. This has been shown by Kipping and Pope[14] to be due to
repeated twinning, thin layers of the right and left-handed varieties
being alternated, just, in fact, as in the interesting form of quartz
known as amethyst, to which reference with experimental
demonstration will be made in Chapter XIV.; the whole structure
assumes in consequence the simulated higher symmetry which
usually accompanies laminated twinning. Such forms have been
termed “pseudo-racemic.” In their memoir (loc. cit., p. 993) Kipping
and Pope summarise a large amount of highly interesting work on
this chemico-crystallographic subject which has been carried out by
them, and it may be useful to quote their precise definition of the
relationship between racemic and pseudo-racemic substances. They
say:
“We define a pseudo-racemic substance as an intercalation of an
equal, or approximately equal, proportion of two enantiomorphously
related components, each of which preserves its characteristic type of
crystalline structure, but is so intercalated with the other as to form a
crystalline individual of non-homogeneous structure. A solid racemic
compound, on the other hand, may be defined as a crystalline
substance of homogeneous structure which contains an equal
proportion of two enantiomorphously related isomerides.
“The relations holding between a mere mixture of optical
antipodes, a pseudo-racemic substance, and a racemic compound,
are closely parallel to those existing between a crystalline mixture, an
isomorphous mixture, and a double salt. The crystallographic
methods, by which a double salt can be distinguished from an
isomorphous mixture, may be directly applied to distinguish between
racemic and pseudo-racemic substances. Thus, according as the
crystalline substance obtained from a mixture of two salts resembles
or differs from either of its components crystallographically, it is
regarded either as an isomorphous mixture or a double salt;
similarly, an inactive externally compensated substance, which
closely resembles its active isomerides crystallographically, is to be
considered as pseudo-racemic, whereas when the contrary is true, it
is to be regarded as racemic.”
The work of Kipping and Pope may be regarded as having finally
vindicated and substantiated the law of Pasteur, that substances of
enantiomorphous molecular configuration develop
enantiomorphous crystalline structures, and that the crystal
structures assumed by enantiomorphously related molecular
configurations are themselves enantiomorphously related.
This subject, the main results and principles of which have now
been elucidated, may well be closed with a reference to an interesting
case of enantiomorphism and optical activity which the author has
himself investigated,[15] and which is very similar to the case of the
tartaric acids. It had been previously shown[16] by P. F. Frankland
and W. Frew, that when calcium glycerate was submitted to the
fermenting action of the Bacillus ethaceticus one-half only of the
glyceric acid was destroyed, and that the remaining half was optically
active, rotating the plane of polarisation to the right.
Now glyceric acid,
CH2.OH
|
CH.OH,
|
COOH
has manifestly one so-called asymmetric carbon atom (that is, a

carbon atom the four valencies of which are satisfied by attachment
to four different monad elements or groups), that belonging to the
CHOH group. There are consequently two possible arrangements of
the molecule in space, probably corresponding to the two optically
active varieties, namely, those represented, as far as is possible in
one plane, as below, the asymmetric carbon atom (not shown in the
graphic representation) being supposed to be at the centre of the
tetrahedron, which is usually taken to represent a carbon atom with
its four valencies.
Dextro-glyceric acid itself proved to be an uncrystallisable syrup,

but the calcium salt, Ca(C3H5O4)2.2H2O, was obtained in crystals
sufficiently well-formed to permit of a complete crystallographic
investigation, which the author undertook by friendly arrangement
with Prof. Frankland. Although the acid itself is dextro-rotatory,
aqueous solutions of the calcium salt are lævo-rotatory to the extent
of –12.09 units of “specific rotation” for sodium light.
The crystals were colourless well-formed prisms which proved to
be of monoclinic symmetry, the best individuals being formed by
very slow evaporation of the aqueous solution. They were terminated
at both ends by pyramid and dome faces, and sometimes grew to the
length of a centimetre. The actual crystal elements found after a full
series of measurements were as under:—
CALCIUM DEXTRO-GLYCERATE.
Crystal system: monoclinic.
Class of Monoclinic System: sphenoidal or monoclinic-
hemimorphic.
Habit: prismatic.
Monoclinic axial angle: β=69° 6′.
Ratio of axes: a : b : c = 1.4469 : 1 : 0.6694.
Forms observed:
a = {100}, c = {001}, r′ = {̄201}, p = {110},

m = {011}, o = {111} s = {̄1̄11}, n = {̄2̄11}.
It will thus be seen that the system and the class are precisely
those of the two active tartaric acids, which renders the case the
more interesting. The usual appearance of the crystals is shown in
Fig. 65, and the stereographic projection is given in Fig. 66, which
will elucidate the symmetry more clearly, the plane of projection
being the plane of symmetry The latter, however, in this class is
inoperative, the two ends of the digonal symmetry axis, which runs
perpendicularly to the plane of the paper, being differently
terminated, as in the tartaric acids. The faces of the forms o = {111}
and m = {011} were never found developed on the left side of the
symmetry plane, that is, on the left side of the crystal as drawn in
Fig. 65, the symmetry plane running perpendicularly to the paper
vertically from front to back; they were only present on the right.
Conversely, the faces of s = {̄1̄11} and n = {̄2̄11} were never found
developed on the right, but only on the left of the plane of possible
symmetry.
Moreover, it was frequently observed that the right-hand faces
(110) and (̄110) of the primary prismform p were much more brilliant
and truly plane than those on the left hand, (1̄10) and (̄1̄10), which
were usually dull and often curved, as were also frequently the faces
of the left-hand forms s and n. The right-hand distinguishing forms
m and o, on the contrary, were generally most brilliant and gave
admirable reflections of the goniometer signal-slit.
Fig. 65.—Crystal of Calcium

Dextro-Glycerate.
Fig. 66.—Stereographic
Projection of Calcium Dextro-
Glycerate.
The following table represents the results of the angular

measurements, twelve different well-formed individual crystals
having been employed. The angles marked with an asterisk were the
important angles the mean observed values of which were accepted
as correct, being the best measured angles, and which were therefore
used as the basis of the calculations.
Table of Interfacial Angles of Calcium Glycerate.
Angle No. of Limits. Mean Calculated.

measured. measurements. observed.
{ap = 100 : 42 52° − 54° 53° 29′ *
110 32′ 16′
{pp = 110 : 20 72 − 73 73 4 73° 2′
̄110 7 33
{ac = 100 : 13 68 − 69 69 3 69 6
001 22 42
{cr′ = 001 : 13 52 − 52 52 13 *
̄201 4 31
{r′a = ̄201 : 13 58 − 58 58 41 *
̄100 35 46
cm = 001 : 10 31 − 32 32 3 32 2
011 47 19
r′n = ̄201 : 2 29 − 29 29 45 29 47
̄2̄11 43 48
{ao = 100 : 7 53 − 54 54 3 53 54
111 59 10
{om = 111 : 7 18 − 18 18 26 18 29
011 20 35
{ma = 011 : 13 107 − 108 107 41 107 37
̄100 22 24
{an = ̄100 : 11 62 − 63 63 6 63 10
̄2̄11 32 44
{ns = ̄2̄11 : 1 − 21 35 21 27
̄1̄11
{sa = ̄1̄11 : 3 94 − 95 95 18 95 23
100 49 34
{po = 110 : 9 43 − 44 44 35 44 38
111 51 44
{oc = 111 : 9 32 − 33 33 7 33 7
001 56 15
{cs = 001 : 7 41 − 43 42 10 42 17
̄1̄11 32 2
{sp = ̄1̄11 : 7 59 − 60 59 59 59 58
̄1̄10 15 54
{pc = ̄1̄10 : 14 77 − 78 77 42 77 45
00̄1 2 21
{cp = 00̄1 : 16 101 − 103 102 16 102 15
110 39 36
{pm = 110 : 9 52 − 53 52 42 52 41
011 15 25
{mn = 011 : 5 79 − 79 79 15 79 12
̄2̄11 5 26
{np = ̄2̄11 : 5 47 − 48 48 4 48 7
̄1̄10 41 23
{pr′ = 110 : 14 106 − 108 108 5 108 1

̄201 35 42
{r′p = ̄201 : 26 70 − 73 71 55 71 59
̄1̄10 54 32
{ps = ̄1̄10 : 5 66 − 67 67 4 67 5
1̄1̄1 42 17
{sr′ = 1̄1̄1 : 6 40 − 41 41 5 40 56
20̄1 36 29
pm = ̄110 : 3 75 − 76 75 37 75 45
011 5 21
There is a moderately good cleavage parallel to the basal plane c =

{001}.
The optical properties afford conclusive proof of the monoclinic
nature of the symmetry. The plane of the optic axes is perpendicular
to the possible symmetry plane, b = {010}, and the first median line
makes an angle of 23° with the vertical axis c, emerging consequently
nearly normal to the basal plane c = {001}, so that a section-plate
parallel to the c-faces, or a tabular crystal or cleavage plate parallel to
c, shows the optic axial rings and brushes well. The values of the
apparent optic axial angle in air, 2E, and of the true optic axial angle
within the crystal, 2Va, the latter measured with the aid of a pair of
accurately ground section-plates perpendicular to the first and
second median lines and immersed in oil, are given in the next table.
2E 2Va
For lithium light 51° 35′ 34° 56′
„ sodium „ 52° 30′ 35° 28′
„ thallium „ 53° 50′ 36° 16′
The intermediate refractive index β was found to be as under—
For red lithium light 1.4496

„ yellow sodium „ 1.4521
„ green thallium „ 1.4545
The double refraction was also determined and found to be of

positive sign.
The optical properties of calcium dextro-glycerate thus confirm
absolutely the monoclinic nature of the symmetry, as regards the
crystal system. And it was conclusively demonstrated by the
goniometrical part of the investigation that the exterior symmetry
was not such as agreed with holohedral monoclinic symmetry, but
with that of the sphenoidal class, in which the only one of the two
elements of monoclinic symmetry (the plane of symmetry and the
digonal axis of symmetry) in operation is the digonal axis, thus
leaving the two terminations of that axis, at opposite sides, right and
left, of the possible symmetry plane, unsymmetrical. And this is
precisely the symmetry which is characteristic of an
enantiomorphous optically active substance.
Unfortunately, the corresponding lævo-salt has not yet been
obtained in measurable crystals, but there can be no doubt that
whenever such are forthcoming they will display enantiomorphism
in the precisely opposite and complementary sense, the facial forms
characteristic in this dextro-salt of the right termination of the
digonal axis being absent on that side of the systematic symmetry
plane but developed on the left side instead, and vice versa, and that
the two enantiomorphous forms will together make up the whole of
the faces required by the full symmetry of the monoclinic system.
A concrete instance like this, worked out practically in the
laboratory, brings home the precise nature of this interesting
relationship, between crystallographic and molecular
enantiomorphism on the one hand and optical activity on the other
hand, in a particularly clear and forcible manner. It is hoped that this
brief account of it will also consequently have been of assistance to
the reader, in more clearly appreciating the main points of this
chapter.
CHAPTER XII
EFFECT OF THE SYMMETRY OF CRYSTALS ON THE PASSAGE OF
LIGHT THROUGH THEM. QUARTZ, CALCITE, AND GYPSUM AS
EXAMPLES.
The action of transparent crystals on the rays of light which they

transmit is a subject not only of the deepest interest, but also of the
utmost importance. For it is immediately possible to detect a cubic
crystal, and to discriminate between two groups, optically uniaxial
and biaxial respectively, of the other six systems of symmetry, three
systems going to each group, by this means alone. For a cubic crystal
is singly refractive in all directions. A 60°-prism, for instance, cut
from a cube of rock-salt, for the purpose of obtaining the refractive
index of the mineral by the ordinary method of producing a
spectrum and arranging it for minimum deviation of the refracted
rays, affords but a single spectrum, or a single sharp image of the
spectrometer slit when the latter is fed by pure monochromatic light
instead of ordinary white light. This is true however the prism may
have been cut, as regards its orientation with respect to the natural
crystal faces.
But a 60°-prism cut from a crystal belonging to the optically
biaxial group, composed of the rhombic, monoclinic, and triclinic
systems of symmetry, will always afford two images of the slit or two
spectra, corresponding to two indices of refraction; and, when the
orientation of the prism is arranged so that the refracting angle is
bisected by a principal plane of the ellipsoid which represents the
optical properties, and the refracting edge is parallel to one of the
principal axes of the optical ellipsoid, the prism, when arranged for
minimum deviation of the light rays, will at once afford two of the
three refractive indices, α, β, γ, corresponding to light vibrations
along two of the three principal axial directions of the ellipsoid. The
two indices which the prism affords will be (1) the one which
corresponds to vibrations parallel to the refracting edge, and (2) that
which corresponds to undulations perpendicular to the edge and to
the direction of transmission of the light through the prism (the third
axis of the ellipsoid). For the vibrations of the light in the two rays
into which the beam is divided on entering the crystal are both
perpendicular to the direction of transmission and to each other; the
two images or spectra produced owing to the double refraction, that
is, owing to the different velocities of the two mutually rectangularly
vibrating rays, thus correctly afford the means of determining two of
the three principal (axial) refractive indices.
Gypsum, the monoclinic hydrated sulphate of lime, CaSO4.2H2O,
already referred to in connection with the Mitscherlich experiment in
Chapter VII., is an excellent substance to employ for the
demonstration of this fact, by cutting and polishing a 60°-prism out
of a clear transparent crystal of the mineral as above described; and
if a Nicol prism be introduced in the path of the rays, one spectrum
or monochromatic image will be extinguished when the Nicol is
arranged at its 0° position, and the other when the Nicol is rotated
90° from this position. This proves that the two rays affording the
two refractive indices are polarised in planes at right angles to each
other, and, moreover, enables us to verify that the planes in which
the vibrations of the two rays occur are actually parallel and
perpendicular respectively to the refracting edge of the prism. For
the two extinctions occur when the vibration plane of the Nicol is
either vertical, parallel to the prism edge, or horizontal,
perpendicular thereto.
If a second prism be cut complementarily to the first, that is, so
that the refracting edge is parallel to the third axis of the ellipsoid
(the direction of transmission through the first prism) and the
bisecting plane again parallel to one of the three axial planes of the
ellipsoid, such a prism will also yield two refracted images
corresponding to two indices; one of them, that particular image the
vibrations of which are parallel to the refracting edge, will
correspond to that one of the three principal indices which was not
given by the first prism, while the other one will afford a duplicate
determination of one of the two indices afforded by the first prism.
Hence, a couple of such axially orientated prisms of a rhombic,
monoclinic, or triclinic crystal will enable us to determine all three
refractive indices, and one of them in duplicate, which latter fact will
enable us to check the accuracy of our work.
If the 60°-prism be cut from a crystal of the uniaxial group, that is,
from a hexagonal, tetragonal, or trigonal crystal—quartz or calcite
being admirable examples of the latter and particularly suitable for
demonstration purposes—it will generally afford two spectra in the
same manner as a crystal of the three birefringent systems of lower
symmetry. But there is one special mode of cutting which results in
the prism exhibiting only a single spectrum, namely, when the
hexagonal, tetragonal, or trigonal axis of symmetry, which is also the
unique “optic axis” of the crystal along which there is no double
refraction, is arranged to be perpendicular to the bisecting plane of
the 60°-prism. For then the light is transmitted along this unique
axial direction when the prism is arranged for the minimum
deviation of the refracted rays out of their original path, and as it
may vibrate in any direction perpendicular thereto with equal
velocity there is no separation into two rays, that is, no double
refraction, and thus only a single spectrum is afforded by such a
prism in white light, or a single image of the slit in monochromatic
light, and this latter will at once yield the refractive index which is
generally indicated conventionally by the letter ω, corresponding to
light vibrations perpendicular to the axis.
Spectroscopists take advantage of this interesting fact, when they
employ a train of quartz prisms so cut in order to explore the violet
and ultra-violet region of the spectrum; for quartz transmits many of
the ultra-violet rays which glass absorbs. Each prism gives only a
single image like glass, whereas if it were otherwise cut it would give
two spectra, which would so complicate matters as to render quartz
useless for the purpose.
When the prism of quartz or calcite, or of any hexagonal,
tetragonal, or trigonal substance, is cut so that the rays of light are
transmitted through it perpendicularly to the axis, and so that the
refracting edge is parallel to the axis, the light is broken up into two
rays, one of which is composed of light vibrating parallel to the edge
and therefore to the axis, and the other of light vibrating
perpendicularly to the axis. Such a prism consequently affords the
two principal extreme refractive indices of the crystal, ω and ε, the
latter letter being always assigned to the refractive index of a uniaxial
crystal corresponding to vibrations parallel to the axis.
A uniaxial crystal, one belonging to the hexagonal, tetragonal, or
trigonal systems, has thus two principal refractive indices, ω and ε,
while a biaxial crystal, one belonging to the rhombic, monoclinic, or
triclinic systems of symmetry, has three, α, β, γ, corresponding to
vibrations respectively parallel to the three rectangular axial
directions of the optical ellipsoid, which are also the crystallographic
axial directions in the case of a rhombic crystal. The index α is the
minimum, and γ the maximum refractive index,the β index being
intermediate; when the latter lies nearer to α in value, the crystal is
said to be a positive one, but when nearer to γ the crystal is
conventionally supposed to be negative. Similarly, when in a uniaxial
crystal ε is the greater, as it is in the case of quartz, the crystal is
termed positive, but if ω be the greater index, as happens in the case
of calcite, then the crystal is by convention considered negative.
Just as in the case of gypsum, which is a positive biaxial crystal
(the reason for the term biaxial will presently be more fully
explained), when the two spectra afforded by a prism of calcite or
quartz cut to afford both ε and ω are examined in plane polarised
light, by introducing a Nicol prism somewhere in the path of the
light, the two images corresponding respectively to ε and ω will be
found to be produced by light polarised in two planes at right angles
to each other. For when the Nicol is at its 0° position one will be
extinguished, and when it is at 90° the other will be quenched. At the
45° position of the Nicol both images will be visible with their partial
intensities, as happens also in the cases of biaxial prisms.
This behaviour of 60°-prisms of crystals belonging to the seven
different styles of crystal architecture, as compared with a prism of
glass or other transparent non-crystalline substance, is extremely
instructive. For not only is the optical constant refractive index—the
measure of the power exhibited by the crystal of bending light,
corresponding to its effect in retarding by the nature of its internal
structure the velocity of the light vibrations—the most important of
all the optical constants, but also in the course of its determination
we learn more of the behaviour of crystals towards light than from
any other type of optical experiment.
Fig. 67.—Experiment to show Rectangular Polarisation of the two
Spectra afforded by a 60°-Prism of a Doubly Refracting Crystal cut
to afford two Indices of Refraction.
In Fig. 67 is shown a convenient mode of demonstrating the

experiment with the aid of the electric lantern and one of the large
Nicol prisms of the projection polariscope, already briefly described
in Chapter VII. in connection with the Mitscherlich experiment. The
60°-prism is arranged on a small adjustable stand nearest the screen;
then comes the Nicol polarising prism of 2½ to 3 inches clear
aperture, behind which is the projecting lens, at the focus of which is
placed the adjustable slit on a separate stand. The slit is filled with
light from the condenser of the electric lantern, and in the lantern
front a thick water cell is arranged, in order to remove sufficient of
the heat rays which accompany the light beam to avoid damage to
the balsam joint of the calcite Nicol. When all the parts are properly
arranged a sharp image of the slit should first be thrown on the
screen directly, in the temporary absence of the 60°-prism, and then
on replacing the latter at the proper angle for minimum deviation,
when the light traverses the prism parallel to its third unused side, a
spectrum or pair of spectra—according to the position of the Nicol
and to the nature of the 60°-prism as explained in the foregoing
discussion of the possibilities—will be projected on a second screen
(or the same one if movable) arranged at the proper angle to receive
the refracted rays.
If a single spectrum be afforded, which remains single on rotation
of the Nicol, the prism is of glass or of a uniaxial crystal cut so that
the light passes along the optic axis. If two spectra be shown when
the Nicol is arranged in the neighbourhood of its 45° position, the
crystal is a doubly refracting one, and if orientated so that the single
optic axis, if the crystal be uniaxial, is parallel to the refracting edge,
or, if the crystal be biaxial, so that the refracting edge is parallel to
one of the three principal axes of the optical ellipsoid and its
bisecting plane is parallel not only to this but also to a second
principal axis, then one spectrum, corresponding to one principal
refractive index, will extinguish when the Nicol is rotated to its 0°
position, and the other spectrum, corresponding to a second
principal refractive index, will be quenched on rotation of the Nicol
to its 90° position.
The separation of the two spectra on the screen depends on the
amount of the double refraction, and in the case of calcite this is
exceptionally large, so that the two spectra are widely separated on
the screen. They differ also considerably in dispersion. In the case of
quartz the double refraction is very small, and the spectral images of
the slit are consequently so close together as almost to touch one
another. The pair of spectra afforded by gypsum are similarly very
close together, owing also to weak double refraction. The amount of
the double refraction is measured by the difference between the
uniaxial indices ε and ω, or that between the minimum and
maximum biaxial indices α and γ. The two spectra given by quartz
and calcite will correspond to ε and ω, and the greatest separation of
spectra occurs in the case of gypsum when the spectra are those
corresponding to α and γ, and not to α and β or β and γ.
It will now be useful and very helpful to examine more closely into
the nature of the beautiful mineral quartz, in order that a series of
interesting experiments may be described with it, which will assist
largely in rendering the optical characters of crystals clear to us.
Quartz, rock-crystal, although perhaps the commonest and best
known of all crystallised substances, the naturally occurring dioxide

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