Units PD DM CC

IP Beg. (50% Done) 20,000 P 118,000 P 28,000 P 27,500

Units Received 60,000 P 360,000
Current Cost (Added in the month) P 90,000 P193,800
CTO 60,000
IP End (75% Done) 18,000
Normal Spoilage 2% of the Good Units
Abnormal Spoilage In Excess of 5%
Application of Materials 100% at the Beginning
FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIF
A1, A2, and C1 Discovery Beginning of the Process or During the Process no QIP
Material Conversion Cost
QUANTITY SCHEDULE WD EUP WD EUP
IP Beg. 20,000
Units Received 60,000
Total Units To be Accounted 80,000

CTO
IP Beg 20,000 0% 0 50% 10000
UR and C 40,000 100% 40000 100% 40000
IP End (60% Done) 18,000 100% 18000 75% 13500
Normal Lost Units 1,160 0% 0 0% 0
Abnormal Lost Units 840 0% 0 0% 0
Units As Accounted 80,000 58,000 63,500 0

Cost Charged to the Department

IP Beginning Cost 173,500
Cost From Preceeding Department 360,000 6.00
Cost Added in the Department
Direct Material 90,000 1.55
Conversion Cost 193,800 3.05
Total Cost Added 283,800 4.60
Add: Adjustment to For Lost Units 0.12
Total Cost to be Accounted 817,300 10.72

CTO
IP Beg.
LM 173,500
TM
Conversion Cost 30,500 204,000
UR and C 428,800 632,800
IP End
Preceeding Department Cost 110,160
Direct Materials 28,000
Conversion Cost 41,300 179,460
FOHC 5,040
Total Cost As Accounted 817,300
AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERA
A1, A2, and C1 Discovery Beginning of the Process or During the Process no QIP
Material Conversion Cost
QUANTITY SCHEDULE WD EUP WD EUP
IP Beg. 20,000
Units Received 60,000
Total Units To be Accounted 80,000

CTO 60,000 100% 60000 100% 60000

IP End (60% Done) 18,000 100% 18000 75% 13500
Normal Lost Units 1,560 0% 0 0% 0
Abnormal Lost Units 440 0% 0 0% 0
Units As Accounted 80,000 78,000 73,500 0

Cost Charged to the Department

Preceeding Department Cost
IP Beginning 118,000
UR 360,000
Total 478,000 5.975
Cost Added in the Department
Last Month
Direct Materials 28,000
Conversion Cost 27,500
This Month
Direct Materials 90,000 1.51
Conversion Cost 193,800 3.01
Total Cost Added in the Department 339,300 4.52
Adjustment due to Normal Lost Units 0.1195
Total Cost to be Accounted 817,300 10.61

CTO 636,870
IP End
Preceeding Department Cost 109,701
Direct Materials 27,400
Conversion Cost 40,700 177,801
FOHC 2,629
Total Cost As Accounted 817,300
FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO F
B1 and C1 Discovery End of the Process
Material Conversion Cost
QUANTITY SCHEDULE WD EUP WD EUP
IP Beg. 20,000
Units Received 60,000
Total Units To be Accounted 80,000

CTO
IP Beg 20,000 0% 0 50% 10000
UR and C 40,000 100% 40000 100% 40000
IP End (60% Done) 18,000 100% 18000 75% 13500
Normal Lost Units 800 100% 800 100% 800
Abnormal Lost Units 1,200 100% 1200 100% 1200
Units As Accounted 80,000 60,000 65,500 0

Cost Charged to the Department

IP Beginning Cost 173,500
Cost From Preceeding Department 360,000 6
Cost Added in the Department
Direct Material 90,000 1.50
Conversion Cost 193,800 2.96
Total Cost Added 283,800 4.46
Total Cost to be Accounted 817,300 10.46

CTO
IP Beg.
LM 173,500
TM
Conversion Cost 29,600 203,100
UR and C 426,768 629,868
IP End
Preceeding Department Cost 108,000
Direct Materials 27,000
Conversion Cost 39,880 174,880
 FOHC 12,552
Total Cost As Accounted 817,300
RAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE A
B1 and C1 Discovery End of the Process
Material Conversion Cost
QUANTITY SCHEDULE WD EUP WD EUP
IP Beg. 20,000
Units Received 60,000
Total Units To be Accounted 80,000

CTO 60,000 100% 60000 100% 60000

IP End (60% Done) 18,000 100% 18000 75% 13500
Normal Lost Units 1,200 100% 1200 100% 1200
Abnormal Lost Units 800 100% 800 100% 800
Units As Accounted 80,000 80,000 75,500 0

Cost Charged to the Department

Preceeding Department Cost
IP Beginning 118,000
UR 360,000
Total 478,000 5.975
Cost Added in the Department
Last Month
Direct Materials 28,000
Conversion Cost 27,500
This Month
Direct Materials 90,000 1.51
Conversion Cost 193,800 3.01
Total Cost Added in the Department 339,300 4.52
Total Cost to be Accounted 817,300 10.50

CTO 642,294
IP End
Preceeding Department Cost 107,550
Direct Materials 24,380
Conversion Cost 34,680 166,610
FOHC 8,396
Total Cost As Accounted 817,300
FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO
B2 and C1 Discovery 80% INSPECTION
Material Conversion Cost
QUANTITY SCHEDULE WD EUP WD EUP
IP Beg. 20,000
Units Received 60,000
Total Units To be Accounted 80,000

CTO
IP Beg 20,000 0% 0 50% 10000
UR and C 40,000 100% 40000 100% 40000
IP End (60% Done) 18,000 100% 18000 75% 13500
Normal Lost Units 800 100% 800 80% 640
Abnormal Lost Units 1,200 100% 1200 80% 960
Units As Accounted 80,000 60,000 65,100 0

Cost Charged to the Department

IP Beginning Cost 173,500
Cost From Preceeding Department 360,000 6.00
Cost Added in the Department
Direct Material 90,000 1.50
Conversion Cost 193,800 2.98
Total Cost Added 283,800 4.48
Total Cost to be Accounted 817,300 10.48

CTO
IP Beg.
LM 173,500
TM
Conversion Cost 29,800 203,300
UR and C 427,107 630,407
IP End
Preceeding Department Cost 108,000
Direct Materials 27,000
Conversion Cost 40,032 175,032
 FOHC 11,861
Total Cost As Accounted 817,300
RAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE A
B2 and C1 Discovery 80% INSPECTION
Material Conversion Cost
QUANTITY SCHEDULE WD EUP WD EUP
IP Beg. 20,000
Units Received 60,000
Total Units To be Accounted 80,000

CTO 60,000 100% 60000 100% 60000

IP End (60% Done) 18,000 100% 18000 75% 13500
Normal Lost Units 1,200 100% 1200 80% 960
Abnormal Lost Units 800 100% 800 80% 640
Units As Accounted 80,000 80,000 75,100 0

Cost Charged to the Department

Preceeding Department Cost
IP Beginning 118,000
UR 360,000
Total 478,000 5.975
Cost Added in the Department
Last Month
Direct Materials 28,000
Conversion Cost 27,500
This Month
Direct Materials 90,000 1.475
Conversion Cost 193,800 2.95
Total Cost Added in the Department 339,300 4.43
Total Cost to be Accounted 817,300 10.40

CTO 635,772
IP End
Preceeding Department Cost 107,550
Direct Materials 26,550
Conversion Cost 39,580 173,680
FOHC 7,848
Total Cost As Accounted 817,300
FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO FIFO
A3 and C1 Discovery 50% INSPECTION
Material Conversion Cost
QUANTITY SCHEDULE WD EUP WD EUP
IP Beg. 20,000
Units Received 60,000
Total Units To be Accounted 80,000

CTO
IP Beg 20,000 0% 0 50% 10000
UR and C 40,000 100% 40000 100% 40000
IP End (60% Done) 18,000 100% 18000 75% 13500
Normal Lost Units 1,160 100% 1160 50% 580
Abnormal Lost Units 840 100% 840 50% 420
Units As Accounted 80,000 60,000 64,500 0

Cost Charged to the Department

IP Beginning Cost 173,500
Cost From Preceeding Department 360,000 6.00
Cost Added in the Department
Direct Material 90,000 1.50
Conversion Cost 193,800 3.00
Total Cost Added 283,800 4.50
Total Cost to be Accounted 817,300 10.50

CTO
IP Beg.
LM 173,500
TM
Conversion Cost 30,000 203,500
UR and C 427,301 630,801
IP End
Preceeding Department Cost 108,000
Direct Materials 27,000
Conversion Cost 40,800
Share from Cost of NLU 3139 178,939
 FOHC 7,560
Total Cost As Accounted 817,300
AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE
A3 and C1 Discovery 50% INSPECTION
Material Conversion Cost
QUANTITY SCHEDULE WD EUP WD EUP
IP Beg. 20,000
Units Received 60,000
Total Units To be Accounted 80,000

CTO 60,000 100% 60000 100% 60000

IP End (60% Done) 18,000 100% 18000 75% 13500
Normal Lost Units 1,560 100% 1560 50% 780
Abnormal Lost Units 440 100% 440 50% 220
Units As Accounted 80,000 80,000 74,500 0

Cost Charged to the Department

Preceeding Department Cost
IP Beginning 118,000
UR 360,000
Total 478,000 5.975
Cost Added in the Department
Last Month
Direct Materials 28,000
Conversion Cost 27,500
This Month
Direct Materials 90,000 1.475
Conversion Cost 193,800 2.97
Total Cost Added in the Department 339,300 4.445
Total Cost to be Accounted 817,300 10.420

CTO 636,031
IP End
Preceeding Department Cost 107,550
Direct Materials 26,550
Conversion Cost 40,130
Share from Cost of NLU 3,107.60 177,338
FOHC 3,931
Total Cost As Accounted 817,300
 CTO IP End
Preceeding Cost 6960 40/58 4800.00 2160.00
Direct Materials 1740 40/58 1200.00 540.00
Conversion Cost 1740 40/53.5 1301.00 439.00
10440 7301 3139
 CTO IP End
Preceeding Cost 9321 60/78 7170 9321.00
Direct Materials 2301 60/78 1770 2301.00
Conversion Cost 2316.6 60/73.5 1891 425.60
13938.6 10831 3107.60