Jawaban Problem 7-6
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P7-6 Hadenville Tool Campany Fabricating Department Cost of Production Report for April Materials Labor FOH Units in Beginning Inventory 100% 70% 70% Units started in process Units transferred to next department 100% 100% 100% Units in Ending Inventory 100% 40% 40% Units spoiled 100% 60% 60% Equivalent Unit to be completed - 600 600 Equivalent Unit transferred 7,000 7,000 7,000 Equivalent Unit in Ending Inventory 1,500 600 600 Equivalent Unit Spoiled 500 300 300 Total Equivalent Unit 9,000 8,500 8,500 Beginning Inventory: M 1,900 L 340 FOH 1,020 3,260 Cost Added during process: E.U Unit Cost M 9,180 9,000 1.02 L 2,125 8,500 0.25 FOH 6,375 8,500 0.75 17,680 2 Cost Accounted for: Cost in beginning inventory Cost to complete beginning inventory: M - 1.02 - L 600 0.25 150 FOH 600 0.75 450 Total Cost to Complete Beginning Inv. Cost of Units Transferred Total Cost Unit Transferred Cost of Units in Ending Inventory: M 1,500 1.02 1,530 L 600 0.25 150 FOH 600 0.75 450 Cost of Units Spoiled:
description
Cost accounting
Transcript of Jawaban Problem 7-6
FabricatingP7-6Hadenville Tool CampanyFabricating DepartmentCost of Production Reportfor April
MaterialsLaborFOHQuantityUnits in Beginning Inventory100%70%70%2,000Units started in process9,00011,000Units transferred to next department100%100%100%9,000Units in Ending Inventory100%40%40%1,500Units spoiled100%60%60%500Equivalent Unit to be completed0.0600600Equivalent Unit transferred7,0007,0007,000Equivalent Unit in Ending Inventory1,500600600Equivalent Unit Spoiled500300300Total Equivalent Unit9,0008,5008,500
Beginning Inventory:M1,900L340FOH1,0203,260
Cost Added during process:E.UUnit CostM9,1809,0001.02L2,1258,5000.25FOH6,3758,5000.7517,6802
Cost Accounted for:Cost in beginning inventory3,260Cost to complete beginning inventory:M0.01.020.0L6000.25150FOH6000.75450600Total Cost to Complete Beginning Inv.3,860
Cost of Units Transferred14,140Total Cost Unit Transferred18,000Cost of Units in Ending Inventory:M1,5001.021,530L6000.25150FOH6000.754502,130
Cost of Units Spoiled:M5001.02510L3000.2575FOH3000.75225810
TOTAL COST38,940
FinishingMaterialsLabourFOHQuantityUnits in beginning inventory100%40%40%3,000Units transferred from Prev. Dept.100%100%100%9,00012,000Units transferred to FG Inventory9,900Units in Ending Inventory100%60%60%2,000Units spoiled100%100%100%100E.U in beginning inventory0.018001800E.U in unit tranferred to FG Inventory6,9006,9006,900E.U in Ending Inventory2,0001,2001,200E.U spoiled100100100Total E.U9,00010,00010,000Cost in beginning inventory:Cost from preceeding dept.6,100M3,500L520FOH78010,900Cost added during the process:E.U.Unit CostCost from preceeding dept.18,0009,0002.0M10,8009,0001.2L4,00010,0000.4FOH6,00010,0000.6
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