Professional Documents
Culture Documents
Labor and OH
WD EUP
25% 3,750
75% 11,250
100% 85,000
25% 2,500
98,750
Unit
EUP
Cost
95,000 2.75000
100,000 3.85000
98,750 15.89241
98,750 23.83861
46.33101
46.33101
692,223.89
3,938,136.08
4,630,359.97
126,827.53
4,757,187.50
A Love to Last Corporation
Department B
Cost of Production Report
For the Month of April
In Process April 1
Cost from preceeding
Labor - Skill M
Factory overhead
Total cost of In process April 1
Cost from Department A
Cost added this Department
Material Z
Skill M
Skill N
Overhead
Total Cost Added this department
Adjusted cost from preceding department
Total Cost to be accounted
Cost Accounted as follows:
Transferred to Finished Goods
In Process April 1
Cost Last Month
Cost to complete
Material Z 112,200.00
Skill M 12,571.43
Skill N 56,722.69
Overhead 2,812.50
Received and Completed
Total Cost Transferred
In Process April 30
Cost from Department A
Materials Z
Skill M
Skill N
Overhead
Total Cost Accounted
ove to Last Corporation
Department B
st of Production Report
For the Month of April
Skill N Overhead
EUP WD EUP
- 40% 10,000
Total Unit
EUP
Cost Cost
1,157,500.00
48,000.00
2,000.00
1,207,500.00
4,630,359.97 100,000 46.30360
1,207,500.00
184,306.62 1,391,806.62
4,739,794.90
6,131,601.52
694,554.00
67,320.00
37,714.29
20,420.17
2,250.00 822,258.45
6,953,859.97
-
MAGTOTO, JOHN ARREL DWYTE S.
A-338
Average-average
A LOVE TO LAST CORPORATION
COST OF PRODUCTION REPORT
FOR THE MONTH ENDED APRIL 30, 2011
DEPARTMENT A
Quantity Schedule Actual Material X
WD EP
Units IP, Beg 15,000
Started/Received 95,000
Total 110,000
Journal Entries:
1.) Work in Process - A 4,569,687.50
Work in Process - B 1,116,000.00
Materials 1,207,250.00
Payroll 2,103,375.00
Factory Overhead Applied 2,375,062.50
#
Work in Process - B 4,630,676.27
Work in Process - A 4,630,676.27
#
Finished Goods 6,132,152.66
Work in Process - B 6,132,152.66
Material Y Labor & OH
WD EP WD EP
2.71591
3.85000
15.89634
23.84451
PHP 46.30676
4,630,676.27
126,511.23
###
011
PHP 46.30541
3.74000
1.89076
2.08000
0.15710
7.86786
38.58784
PHP 46.45570
6,132,152.66
822,023.62
###
A Love to Last Corporation
Department A
Cost of Production Report
For the Month of April
In Process April 1
Materials X
Materials Y
Labor
Overhead
Total
Cost added during the month:
Materials X
Materials Y
Labor
Overhead
Total
Total Cost to be accounted
eport
pril
Total Unit
EUP
Cost Cost
37,500.00
-
60,000.00
90,000.00
187,500.00
261,250.00 2.75000
385,000.00 3.85000
1,569,375.00 15.89241
2,354,062.50 23.83861
4,569,687.50 46.33101
4,757,187.50 46.33101
187,500.00
504,723.89 692,223.89
3,938,136.08
4,630,359.97
27,500.00
39,731.01
59,596.52 126,827.53
4,757,187.50
A Love to Last Corporation
Cost of Production Report
For the month of April
(Department B)
Materials Z Skill M
Quantity Schedule Actual Work Done EP Work Done
Units Completed
Units in process, beg. 25,000
Units received 100,000
Increase in units 25,000
Total 150,000
Units Started
Started and completed 132,000 100% 132,000 100%
Units in process, end 18,000 100% 18,000 100%
Total 150,000 150,000
1,157,500.00
4,630,359.97 46.30288
48,000.00
2,000.00
561,000.00 3.74000
264,000.00 2.08000
270,000.00 1.89076
21,000.00 0.15710
1,166,000.00 7.86786
38.58573
6,953,859.97 46.45359
6,131,874.31
694,543.20
67,320.00
37,440.00
20,420.17
2,262.30 821,985.66
- 6,953,859.97
-
MAGTOTO, JOHN ARREL DWYTE S.
A-338
Average-average
A LOVE TO LAST CORPORATION
COST OF PRODUCTION REPORT
FOR THE MONTH ENDED APRIL 30, 2011
DEPARTMENT A
Quantity Schedule Actual Material X
WD EP
Units IP, Beg 15,000
Started/Received 95,000
Total 110,000
In Process April 1
Cost from preceeding
Labor - Skill M
Factory overhead
Total cost of In process April 1
Cost from Department A
Cost added this Department
Material Z
Skill M
Skill N
Overhead
Total Cost Added this department
Adjusted cost from preceding department
Total Cost to be accounted
Cost Accounted as follows:
Transferred to Finished Goods
In Process April 1
Cost Last Month
Cost to complete
Material Z
Skill M
Skill N
Overhead
Received and Completed
Total Cost Transferred
In Process April 30
Cost from Department A
Materials Z
Skill M
Skill N
Overhead
Total Cost Accounted
ORPORATION
TION REPORT
D APRIL 30, 2011
NT A
Material Y Labor & OH
WD EP WD EP
2.71591
3.85000
15.89634
23.84451
PHP 46.30676
4,630,676.27
126,511.23
###
Last Corporation
partment B
roduction Report
e Month of April
Total Unit
EUP
Cost Cost
1,157,500.00
48,000.00
2,000.00
1,207,500.00
4,630,676.27 100,000 46.30676
1,207,500.00
112,200.00
12,571.43
56,722.69
2,812.50 184,306.62 1,391,806.62
4,740,063.76
6,131,870.38
694,601.44
67,320.00
37,714.29
20,420.17
2,250.00 822,305.90
6,954,176.27