Chapter 4 Manegerial Actg

CHAPTER
FOUR
APTER
OUR
1
2
3
UNITS STARTED DURING SEPTERMBER

WORK IN PROCESS. FEBRUARY 28
UNITS COMPLETED DURING THE YEAR
11,000
4,700
850,000
1
2
EUP FOR DIRECT MATERIAL

EUP FOR CONVERSION
6,000
4,200
1
2

EUP FOR CONVERSION
2,950,000
2,902,000
1
2

EUP FOR CONVERSION
77,750
74,750
1
2
COST / EUP FOR DIRECT MATERIAL

COST / EUP FOR CONVERSION
70.00
500.00
1
2
COST / EUP FOR DIRECT MATERIAL

COST / EUP FOR CONVERSION
11.00
5.50
DM
20,000.00
30,000.00
10,000.00
60,000.00
CC
20,000.00
30,000.00
2,000.00
52,000.00
94,000.00
164,000.00
258,000.00
4.30
44,400.00
272,800.00
317,200.00
6.10
50,000.00
4.30
215,000.00
50,000.00
6.10
305,000.00
10,000.00
4.30
43,000.00
2,000.00
6.10
12,200.00
DM
20,000.00
30,000.00
10,000.00
60,000.00
CC
20,000.00
30,000.00
2,000.00
52,000.00
COST DATA
BEG COST
CURRENT COST
TOTAL
COST PER EU
94,000.00
328,000.00
422,000.00
7.03
44,400.00
818,400.00
862,800.00
16.59
UNITS COMPLETED AND TRANDFERRED OUT

COST PER UNIT
TOTAL COST
50,000.00
7.03
351,666.67
50,000.00
16.59
829,615.38
10,000.00
7.03
70,333.33
2,000.00
16.59
33,184.62
WIP BEG
UNITS STARTED AND COMPLETED
WIP END
EQUIVALENT UNITS
COST DATA
BEG COST
CURRENT COST
TOTAL
COST PER EU
COST PER UNIT
1 TOTAL COST
ENDING WIP
COST PER UNIT
TOTAL COST
2 TOTAL COST ACCOUNTED FOR
3 WIP BEG
WIP END
EQUIVALENT UNITS
ENDING WIP
COST PER UNIT
TOTAL COST
TOTAL COST ACCOUNTED FOR
TOTAL
138,400.00
436,800.00
575,200.00
10.40
520,000.00
55,200.00
575,200.00
TOTAL
138,400.00
1,146,400.00
1,284,800.00
23.63
1,181,282.05
103,517.95
1,284,800.00
WIP BEG
WIP END
EQUIVALENT UNITS
DM
10,000.00
80,000.00
20,000.00
110,000.00
CC
10,000.00
80,000.00
4,000.00
94,000.00
COST DATA
BEG COST
CURRENT COST
TOTAL
COST PER EU
5,500.00
115,500.00
121,000.00
1.10
25,800.00
171,600.00
197,400.00
2.10

COST PER UNIT
TOTAL COST
90,000.00
1.10
99,000.00
90,000.00
2.10
189,000.00
ENDING WIP
COST PER UNIT
TOTAL COST
TOTAL COST ACCOUNTED FOR
20,000.00
1.10
22,000.00
4,000.00
2.10
8,400.00
TOTAL
31,300.00
287,100.00
318,400.00
3.20
288,000.00
30,400.00
318,400.00
PRACTICE
PREPARATION
UNITS
COST
TOTAL COST
FINISHING
DM
4,000.00
45,000.00
DM
UNITS
COST
TOTAL COST
CC
4,000.00
7.50
30,000.00
TOTAL
4,000.00
CC
4,000.00
6.00
24,000.00
TOTAL
4,000.00
GRAND TOTAL
B
MATCH
PREPARATION
UNITS
COST
TOTAL COST
FINISHING
UNITS
COST
TOTAL COST
GRAND TOTAL
24,000.00
99,000.00
DM
2,000.00
39,500.00
DM
UNITS
COST
TOTAL COST
PACKING
75,000.00
DM
2,000.00
2,500.00
CC
2,000.00
7.50
15,000.00
TOTAL
4,000.00
CC
2,000.00
6.00
12,000.00
TOTAL
4,000.00
CC
2,000.00
0.50
1,000.00
TOTAL
4,000.00
54,500.00
12,000.00
3,500.00
70,000.00
WIP PACK
WIP PREPARATION - S33

WIP PREPARATION - P25
RM
45,000.00
39,500.00

WAGES PAYABLE
30,000.00
15,000.00
WIP FINISHING - S33

WIP FINISHING - P25
75,000.00
54,500.00
WIP FINISHING - S33

WIP FINISHING - P25
WAGES PAYABLE
24,000.00
12,000.00
FINISHED GOODS S33

WIP FINISHING - S33
99,000.00
WIP PACKAGING- P25

WIP FINISHING - P25
66,500.00
84,500.00
45,000.00
75,000.00
54,500.00
36,000.00
99,000.00
66,500.00
WIP PACKAGING- P25

RM
2,500.00
WIP PACKAGING - P25

WAGES PAYABLE
1,000.00
FINISHED GOODS P25

WIP PACKAGING - P25
2,500.00
1,000.00
70,000.00
70,000.00
1
BEG WIP
STARTED
UNITS TO ACCOUNT FOR
BEG WIP
STARTED AND COMPLETED
UNITS COMPLETED
ENDING WIP
EUP
COST DATA
BEGINNING
CURRENT COST
TOTAL COST TO ACCOUNT FOR
COST / EUP
COST ASSIGNMENT
units transferred and completed
ENDING
total cost accounted for
WHOLE
200,000.00
1,100,000.00
1,300,000.00
DM
200,000.00
200,000.00
800,000.00
1,000,000.00
300,000.00
1,300,000.00
200,000.00
800,000.00
300,000.00
1,300,000.00
704,000.00
5,028,000.00
5,732,000.00
4.82
200,000.00
1,438,000.00
1,638,000.00
1.26
4,820,000.00
912,000.00
5,732,000.00
378,000.00
LABOR
160,000.00
OH
160,000.00
200,000.00
800,000.00
200,000.00
800,000.00
150,000.00
1,150,000.00
150,000.00
1,150,000.00
315,000.00
2,243,750.00
2,558,750.00
2.23
189,000.00
1,346,250.00
1,535,250.00
1.34
333,750.00
200,250.00
1
BEG WIP
STARTED
BEG WIP
UNITS COMPLETED
ENDING WIP
EUP
COST DATA
BEGINNING
CURRENT COST
COST / EUP
COST ASSIGNMENT
ENDING
WHOLE
50,000.00
200,000.00
250,000.00
DM
50,000.00
50,000.00
140,000.00
190,000.00
60,000.00
250,000.00
50,000.00
140,000.00
60,000.00
250,000.00
154,400.00
842,300.00
996,700.00
4.15
120,000.00
492,500.00
612,500.00
2.45
788,500.00
208,200.00
996,700.00
147,000.00
CC
20,000.00
50,000.00
140,000.00
36,000.00
226,000.00
34,400.00
349,800.00
384,200.00
1.70
61,200.00
BEG WIP
A STARTED
WHOLE
20,000.00
45,000.00
65,000.00
DM
20,000.00
BEG WIP
B UNITS COMPLETED
ENDING WIP
C EUP
20,000.00
30,000.00
50,000.00
15,000.00
65,000.00
20,000.00
30,000.00
244,200.00
1,031,250.00
1,275,450.00
21.45
164,400.00
371,850.00
536,250.00
8.25
1,072,500.00
202,950.00
1,275,450.00
123,750.00
COST DATA
D BEGINNING
E CURRENT COST
F COST / EUP
COST ASSIGNMENT
G units transferred and completed
H ENDING
15,000.00
65,000.00
CC
6,000.00
20,000.00
30,000.00
6,000.00
56,000.00
79,800.00
659,400.00
739,200.00
13.20
79,200.00
1
BEG WIP
STARTED
BEG WIP
UNITS COMPLETED
ENDING WIP
EUP
COST DATA
BEGINNING
CURRENT COST
COST / EUP
COST ASSIGNMENT
ENDING
FINISHED GOODS INVENTORY
WORK IN PROCESS
WHOLE
25,000.00
30,000.00
55,000.00
DM
25,000.00
25,000.00
10,000.00
35,000.00
20,000.00
55,000.00
25,000.00
10,000.00
20,000.00
55,000.00
617,700.00
2,174,000.00
2,791,700.00
54.30
143,000.00
165,000.00
308,000.00
5.60
1,900,500.00
891,200.00
2,791,700.00
112,000.00
1,900,500.00
1,900,500.00
CC
10,000.00
25,000.00
10,000.00
16,000.00
51,000.00
474,700.00
2,009,000.00
2,483,700.00
48.70
779,200.00
1
BEG WIP
STARTED
BEG WIP
UNITS COMPLETED
ENDING WIP
EUP
COST DATA
BEGINNING
CURRENT COST
COST / EUP
COST ASSIGNMENT
ENDING
WHOLE
10,000.00
100,000.00
110,000.00
DM
10,000.00
10,000.00
70,000.00
80,000.00
30,000.00
110,000.00
10,000.00
70,000.00
30,000.00
110,000.00
26,500.00
365,400.00
391,900.00
3.91
22,000.00
198,000.00
220,000.00
2.00
312,800.00
79,100.00
391,900.00
60,000.00
CC
2,000.00
10,000.00
70,000.00
5
BEG WIP
STARTED
10,000.00
90,000.00
BEG WIP
UNITS COMPLETED
ENDING WIP
EUP
4,500.00
167,400.00
171,900.00
1.91
COST DATA
BEGINNING
CURRENT COST
COST / EUP
19,100.00
COST ASSIGNMENT
ENDING
WHOLE
10,000.00
100,000.00
110,000.00
10,000.00
70,000.00
80,000.00
30,000.00
110,000.00
84,000.00
365,400.00
449,400.00
4.46
356,800.00
92,600.00
449,400.00
DM
10,000.00
CC
2,000.00
10,000.00
70,000.00
10,000.00
70,000.00
30,000.00
110,000.00
10,000.00
90,000.00
66,000.00
198,000.00
264,000.00
2.40
18,000.00
167,400.00
185,400.00
2.06
72,000.00
20,600.00
WHOLE
40,000.00
80,000.00
120,000.00
DM
40,000.00
40,000.00
60,000.00
100,000.00
20,000.00
120,000.00
40,000.00
60,000.00
BEG WIP
UNITS COMPLETED
ENDING WIP
EUP
20,000.00
120,000.00
COST DATA
BEGINNING
CURRENT COST
COST / EUP
347,280.00
880,400.00
1,227,680.00
11.43
42,000.00
96,000.00
138,000.00
1.15
1,143,000.00
84,680.00
1,227,680.00
23,000.00
BEG WIP
STARTED
3
4
COST ASSIGNMENT
ENDING
FINISHED GOODS INVENTORY
WORK IN PROCESS
1,143,000.00
1,143,000.00
CC
32,000.00
40,000.00
60,000.00
6,000.00
106,000.00
305,280.00
784,400.00
1,089,680.00
10.28
61,680.00
BEG WIP
STARTED
BEG WIP
UNITS COMPLETED
ENDING WIP
EUP
COST DATA
BEGINNING
CURRENT COST
COST / EUP
2
3
4A
4B
5
COST ASSIGNMENT
ENDING
0
60%
0
WHOLE
4,000.00
25,000.00
29,000.00
DM
4,000.00
4,000.00
20,000.00
24,000.00
5,000.00
29,000.00
4,000.00
20,000.00
286,000.00
1,910,000.00
2,196,000.00
78.00
220,000.00
1,404,000.00
1,624,000.00
56.00
1,872,000.00
324,000.00
2,196,000.00
280,000.00
5,000.00
29,000.00
CC
3,000.00
4,000.00
20,000.00
2,000.00
26,000.00
66,000.00
506,000.00
572,000.00
22.00
44,000.00
BEG WIP
STARTED
BEG WIP
UNITS COMPLETED
1 ENDING WIP
EUP
COST DATA
BEGINNING
CURRENT COST
COST / EUP
COST ASSIGNMENT
2 units transferred and completed
3 ENDING
WHOLE
300.00
900.00
1,200.00
DM
300.00
300.00
400.00
700.00
500.00
1,200.00
300.00
400.00
500.00
1,200.00
21,300.00
70,700.00
92,000.00
82.00
15,000.00
45,000.00
60,000.00
50.00
57,400.00
34,600.00
92,000.00
25,000.00
4 the equivalent units implies the units that corresponds to the total cost associated with it. It should be
cc
90.00
300.00
400.00
300.00
1,000.00
6,300.00
25,700.00
32,000.00
32.00
9,600.00
cost associated with it. It should be properly allocated to know what unit used a certain cost.
cost.
A BEG WIP
STARTED
BEG WIP
B UNITS COMPLETED
ENDING WIP
C EUP
COST DATA
D BEGINNING
CURRENT COST
E COST / EUP
COST ASSIGNMENT
F units transferred and completed
G ENDING
whole
15,000.00
60,000.00
75,000.00
dm
15,000.00
cc
3,000.00
15,000.00
50,000.00
65,000.00
10,000.00
75,000.00
15,000.00
50,000.00
15,000.00
50,000.00
10,000.00
75,000.00
6,000.00
71,000.00
172,500.00
1,427,500.00
1,600,000.00
22.00
135,000.00
577,500.00
712,500.00
9.50
37,500.00
850,000.00
887,500.00
12.50
1,430,000.00
170,000.00
1,600,000.00
95,000.00
75,000.00
whole
200.00
825.00
1,025.00
labor
200.00
OH
100.00
200.00
700.00
900.00
125.00
1,025.00
200.00
700.00
200.00
700.00
125.00
1,025.00
100.00
1,000.00
COST DATA
BEGINNING
CURRENT COST
1B COST / EUP
172,500.00
1,427,500.00
1,600,000.00
1,582.62
135,000.00
577,500.00
712,500.00
695.12
37,500.00
850,000.00
887,500.00
887.50
COST ASSIGNMENT
ENDING
1,424,359.76
175,640.24
1,600,000.00
86,890.24
88,750.00
BEG WIP
STARTED
BEG WIP
UNITS COMPLETED
ENDING WIP
1A EUP
whole
4,000.00
16,000.00
20,000.00
dm
4,000.00
OH
3,000.00
BEG WIP
UNITS COMPLETED
ENDING WIP
1A EUP
4,000.00
11,000.00
15,000.00
5,000.00
20,000.00
4,000.00
11,000.00
4,000.00
11,000.00
5,000.00
20,000.00
1,000.00
16,000.00
COST DATA
BEGINNING
CURRENT COST
1B COST / EUP
64,680.00
283,400.00
348,080.00
20.45
22,800.00
81,600.00
104,400.00
5.22
41,880.00
201,800.00
243,680.00
15.23
306,750.00
41,330.00
348,080.00
26,100.00
15,230.00
BEG WIP
STARTED
COST ASSIGNMENT
1C units transferred and completed
1D ENDING
2A WIP MIXING
RM
2B WIP MIXING
WAGES PAYABLE
2C WIP MIXING
MANUFACTURING OH
2D WIP FINISHING
WIP MIXING
81,600.00
81,600.00
107,000.00
107,000.00
94,800.00
94,800.00
306,750.00
306,750.00
UNITS
A
PLASTIC SHEETS
EXTRUSION
FORM
TRIM
FINISH
GRAND TOTAL
STANDARD
EXTRUSION
FORM
TRIM
FINISH
GRAND TOTAL
DELUXE
EXTRUSION
FORM
TRIM
FINISH
GRAND TOTAL
EXECUTIVE
EXTRUSION
FORM
TRIM
FINISH
GRAND TOTAL
DM
DL
5,000
60,000
47,500
6,000
6,000
72,000
24,000
57,000
32,727
3,000
3,000
3,000
36,000
12,000
9,000
28,500
16,364
18,000
2,000
2,000
2,000
2,000
24,000
8,000
6,000
12,000
19,000
10,909
12,000
18,000
263,000
EXTRUSION
FORM
TRIM
FINISH
192,000
44,000
15,000
12,000
263,000
152,000
60,000
30,000
18,000
260,000
OH
75,000
90,000
39,273
45,000
19,636
23,400
30,000
13,091
15,600
24,000
375,000
240,000
72,000
39,000
24,000
375,000
TOTAL
182,500
0
0
0
182,500
219,000
96,000
0
0
315,000
109,500
48,000
50,400
0
207,900
73,000
32,000
33,600
54,000
192,600
898,000
WIP - EXTRUSION PLATIC SHEET

WIP - EXTRUSION STANDARD MODEL
WIP - EXTRUSION DELUXE MODEL
WIP - EXTRUSION EXECUTIVE MODEL
RM
WAGES PAYABLE
MANUFACTURING OH
FINISHED GOODS - PLASTIC SHEETS
WIP - EXTRUSION PLASTIC SHEET
WIP - FORM STANDARD MODEL
WIP - FORM DELUXE MODEL
WIP - FORM EXECUTIVE MODEL
RM
WAGES PAYABLE
MANUFACTURING OH
FINISHED GOODS - STANDARD MODEL

WIP - TRIM DELUXE MODEL
WIP - TRIM EXECUTIVE MODEL
RM
WAGES PAYABLE
MANUFACTURING OH
FINISHED GOODS - DELUXE MODEL
WIP - FINISH EXECUTIVE MODEL
RM
WAGES PAYABLE
MANUFACTURING OH
FINISHED GOODS - EXECUTIVE MODEL
60,000
72,000
36,000
24,000
192,000
47,500
57,000
28,500
19,000
152,000
75,000
90,000
45,000
30,000
240,000
182,500
182,500
219,000
109,500
73,000
219,000
109,500
73,000
24,000
12,000
8,000
44,000
32,727
16,364
10,909
60,000
39,273
19,636
13,091
72,000
315,000
315,000
157,500
105,000
157,500
105,000
9,000
6,000
15,000
18,000
12,000
30,000
23,400
15,600
39,000
207,900
207,900
138,600
138,600
12,000
12,000
18,000
18,000
24,000
24,000
192,600
192,600
CLEAR
DEPT 1
DEPT 2
DEPT 3
GRAND TOTAL
COST PER UNIT
UNITS
UNETCHED
DEPT 1
DEPT 2
DEPT 3
GRAND TOTAL
COST PER UNIT
UNITS
ETCHED
DEPT 1
DEPT 2
DEPT 3
GRAND TOTAL
COST PER UNIT
TOTAL COST
UNITS
DEPT 1
DEPT 2
DEPT 3
GRAND TOTAL
DM
11,000
DL
247,500.00
DM
4,000
4,000
DL
90,000.00
32,000.00
DM
5,000
5,000
5,000
20,900.00
7,600.00
9,777.78
DL
112,500.00
40,000.00
9,500.00
12,222.22
38,000.00
450,000.00
72,000.00
0.00
38,000.00
22,000.00
38,000.00
CC DEPT 1
UNITS DEPT 1
CC COST / UNIT
38,000.00
CC DEPT 2
UNITS DEPT 2
CC COST / UNIT
22,000.00
OH
TOTAL
126,500.00
394,900.00
0.00
0.00
394,900.00
35.90
OH
46,000.00
30,222.22
OH
TOTAL
143,600.00
72,000.00
0.00
215,600.00
53.90
TOTAL
57,500.00
179,500.00
37,777.78
90,000.00
73,750.00
111,750.00
381,250.00
76.25
991,750.00
230,000.00
68,000.00
73,750.00
718,000.00
162,000.00
111,750.00
991,750.00
230,000.00
268,000.00
20,000.00
13.40
68,000.00
90,000.00
9,000.00
10.00
CERALAM
ROLLING
MOLDING
PUNCHING
DIPPING
GRAND TOTAL
COST PER UNIT
UNITS
NON REFLECTIVE
ROLLING
MOLDING
PUNCHING
DIPPING
GRAND TOTAL
COST PER UNIT
UNITS
REFLECTIVE
ROLLING
MOLDING
PUNCHING
DIPPING
GRAND TOTAL
COST PER UNIT
TOTAL COST
UNITS
ROLLING
MOLDING
PUNCHING
DIPPING
GRAND TOTAL
DM
12,000
DL
480,000.00
DM
5,000
5,000
5,000
180,000.00
DL
200,000.00
0.00
0.00
DM
75,000.00
70,000.00
80,000.00
DL
3,000
3,000
3,000
3,000
120,000.00
0.00
0.00
30,000.00
45,000.00
42,000.00
48,000.00
45,000.00
20,000
8,000
8,000
3,000
800,000.00
0.00
0.00
30,000.00
300,000.00
112,000.00
128,000.00
45,000.00
OH
OH
TOTAL
270,000.00
930,000.00
0.00
0.00
0.00
930,000.00
77.50
CERALAM
ROLLING
MOLDING
PUNCHING
DIPPING
GRAND TOTAL
COST PER UNIT
UNITS
TOTAL
112,500.00
387,500.00
105,000.00
175,000.00
120,000.00
200,000.00
0.00
762,500.00
152.50
NON REFLECTIVE
ROLLING
MOLDING
PUNCHING
DIPPING
GRAND TOTAL
COST PER UNIT
UNITS
REFLECTIVE
ROLLING
MOLDING
PUNCHING
DIPPING
GRAND TOTAL
COST PER UNIT
TOTAL COST
UNITS
OH
67,500.00
63,000.00
72,000.00
67,500.00
450,000.00
168,000.00
192,000.00
67,500.00
TOTAL
232,500.00
105,000.00
120,000.00
142,500.00
600,000.00
200.00
2,292,500.00
1,550,000.00
280,000.00
320,000.00
142,500.00
2,292,500.00
ROLLING
MOLDING
PUNCHING
DIPPING
GRAND TOTAL
12,000
5,000
5,000
5,000
3,000
3,000
3,000
3,000
20,000
8,000
8,000
3,000
DM
DL
480,000.00
DM
TOTAL
360,000.00
1,020,000.00
0.00
0.00
0.00
1,020,000.00
85.00
OH
TOTAL
150,000.00
425,000.00
140,000.00
210,000.00
160,000.00
240,000.00
0.00
875,000.00
175.00
OH
TOTAL
255,000.00
126,000.00
144,000.00
180,000.00
705,000.00
235.00
2,600,000.00
180,000.00
DL
200,000.00
0.00
0.00
DM
OH
75,000.00
70,000.00
80,000.00
DL
120,000.00
0.00
0.00
45,000.00
45,000.00
42,000.00
48,000.00
45,000.00
90,000.00
84,000.00
96,000.00
90,000.00
800,000.00
0.00
0.00
45,000.00
300,000.00
112,000.00
128,000.00
45,000.00
600,000.00
224,000.00
256,000.00
90,000.00
1,700,000.00
336,000.00
384,000.00
180,000.00
2,600,000.00

Chapter 4 Manegerial Actg

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Chapter 4 Manegerial Actg

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CHAPTER

UNITS STARTED DURING SEPTERMBER

EUP FOR DIRECT MATERIAL

EUP FOR DIRECT MATERIAL

EUP FOR DIRECT MATERIAL

COST / EUP FOR DIRECT MATERIAL

COST / EUP FOR DIRECT MATERIAL

UNITS COMPLETED AND TRANDFERRED OUT

UNITS COMPLETED AND TRANDFERRED OUT

WIP PREPARATION - S33

WIP PREPARATION - S33

WIP FINISHING - S33

WIP FINISHING - S33

FINISHED GOODS S33

WIP PACKAGING- P25

WIP PACKAGING- P25

WIP PACKAGING - P25

FINISHED GOODS P25

WIP - EXTRUSION PLATIC SHEET

FINISHED GOODS - STANDARD MODEL

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