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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