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  • Process Costing Illustrated

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    armaghan1
    756 tayangan2 halaman
    cma process costing by FIFO WEIGHTED AVERAGE METHOD

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    cma process costing by FIFO WEIGHTED AVERAGE METHOD

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    © All Rights Reserved
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    756 tayangan2 halaman

    Process Costing Illustrated

    Diunggah oleh

    armaghan1
    cma process costing by FIFO WEIGHTED AVERAGE METHOD

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 2

    https://www.facebook.com/groups/CMA4ALL.

    ARMAN/

    LESSON NO 3

    PROCESS COSTING

    STATE 2

    EDUCATION4ALL-ARMAN.BLOGSPOT.COM
    MATERIAL ADDED PROPORTIONATELEY

    PO
    T.C
    OM

    ARMAGHAN AHMED

    BEG WIP COST


    54,560.00
    20,320.00
    15,240.00

    WEIGHTED AVERAGE METHOD

    Column1
    mat(90%)
    converson(40%)
    completed units
    92,000.00
    92,000.00
    WIP ENDING
    21,600.00
    9,600.00
    113,600.00
    101,600.00

    COST PER UNIT

    COST PER UNIT

    Column1
    COST
    EQUIVALENT UNCOST PER EQ UNIT
    BEG COST
    90,120.00
    MATERIAL ADDE
    468,000.00
    104,000.00
    4.50
    LABOR
    182,880.00
    98,400.00
    1.859
    OVERHAD
    391,160.00
    98,400.00
    3.975
    1,132,160.00
    300,800.00
    10.3337
    COST ACCOUNTED FOR
    Transferred to finished goods
    from beg

    Column1

    153,203.90
    1,132,146

    92000*10.6

    113,600.00
    101,600.00

    N4
    ALL

    522,560.00
    609,600.00
    1,132,160.00

    99,360.00
    57,600.00

    TIO

    978,941.84

    EQUIVALENT UNCOST PER EQ UN

    CA

    WORK IN PROCESS
    MAT
    24000*90%*4.6
    CONVERSION 24000*40%*6
    TOTAL COST

    90,120.00
    28,800.00
    23,808.00
    50,880.00
    785,333.84

    97,200.00
    56,003.90

    COST ACCOUNTED FOR


    FINISHED GOODS

    COST

    ED
    U

    beg inventory
    material
    16000*40%*4.5
    labor
    16000*80%*1.86
    overhead
    16000*80%*3.98
    from current pr (92000-16000)*10
    Total finished good cost
    WORK IN PROCESS
    MAT
    21600*4.5
    CONVERSION 9600*5.83374
    TOTAL COST

    MATERIAL ADDE 54560+468000


    CONVERSION 20320+15240+1

    N.B

    Column1
    mat
    converson
    completed units
    92,000.00
    92,000.00
    WIP ENDING
    21,600.00
    9,600.00
    WIP BEGNING
    (16,000.00)
    (16,000.00)
    WIP BEGINNING
    6,400.00
    12,800.00
    104,000.00
    98,400.00

    LO
    GS

    EQUIVALENT UNITS

    MA

    FIFO

    -AR

    EQUIVALENT UNITS

    4.60
    6.00
    10.60

    975,200.00

    156,960.00
    1,132,160.00

    PO
    T.C
    OM

    BY WEIGHTED AVERAGE METHOD


    EQ UNIT FOR MAT
    EQ UNIT FOR CONV
    MAT COST PER UNIT
    CONV COST PER UNIT
    total cost per unit
    WIP COSt
    FINISHED GOODS COST
    TOTAL COST

    N.B

    LO
    GS

    113,600.00
    101,600.00
    4.60
    6.00
    10.60
    156,960.00
    975,200.00
    1,132,160.00

    MA

    1
    2
    3
    4
    5
    6
    7
    8

    -AR

    REQUIREMENT

    N4
    ALL

    104,000
    98,400
    4.5
    5.8337398
    10.333740
    153,204
    978,941
    1,132,146

    TIO

    BY FIFO METHOD

    EQ UNIT FOR MAT


    EQ UNIT FOR CONV
    MAT COST PER UNIT
    CONV COST PER UNIT
    total cost per unit
    WIP COSt
    FINISHED GOODS COST
    TOTAL COST

    CA

    1
    2
    3
    4
    5
    6
    7
    8

    ED
    U

    REQUIREMENT

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