Professional Documents
Culture Documents
2,000
200
2,200
Unit Cost
78
10
6
4
20
98
Harlem Company
Cost of Production
For the month of March, 2015
Department A
Materials
QUANTITY SCHEDULE Actual Units Work Done Equivalent Production
Work in process, beginning 3,000 100%
Started in process 12,000
Total units to be accounted for 15,000
Labor Overhead
Work Done Equivalent Production Work Done Equivalent Production
40% 20%
Materials
QUANTITY SCHEDULE Actual Units Work Done Equivalent Production
Work in process, beginning 1,000 30%
Started in process 9,000
Total units to be accounted for 10,000
Labor Overhead
Work Done Equivalent Production Work Done Equivalent Production
30% 30%
Materials
QUANTITY SCHEDULE Actual Units Work Done Equivalent Production
Work in process, beginning 2,000 0%
Started in process 8,000
Total units to be accounted for 10,000
Labor Overhead
Work Done Equivalent Production Work Done Equivalent Production
20% 10%