CMCA Corporation

Department A
Cost of Production Report
For the month of April 2013
Quantity Schedule
In Process 4/1
Started
Total

Material X

Actual Qty
15,000.00
95,000.00
110,000.00

Transferred to Department B
In Process 4/1
15,000.00
Started
85,000.00
In Process 4/30
10,000.00
Total
110,000.00

Material Y

WD
100%

EUP
15,000.00

WD
0%

0%
100%
100%

85,000.00
10,000.00

100%
100%
0%

95,000.00

Conversion Cost
EUP
-

15,000.00
85,000.00
-

WD
25%

EUP
3,750.00

75%
100%
25%

11,250.00
85,000.00
2,500.00

100,000.00

98,750.00

1
1
1
2

Cost Charged to Department A

Total Cost
Material X
Material Y
Labor
Overhead
Total cost to be accounted for

IP 4/1
37,500.00
60,000.00

Added This Mo.

261,250.00

298,750.00
385,000.00
1,629,375.00
2,444,062.50

90,000.00

385,000.00
1,569,375.00
2,354,062.50

4,757,187.50

187,500.00

4,569,687.50

EUP
95,000.00
100,000.00
98,750.00
98,750.00

Unit Cost

2.750000
3.850000
15.892405
23.838608
46.331013

2
2
2
2

Cost accounted as follows:

Transferred to Department B
In Process 4/1
Cost last month
Cost to complete
Material Y
Labor
Overhead
Started and completed
Total Completed and transferred
In Process 4/30
Material X
Labor
Overhead
Total Cost as accounted for

15,000.00
11,250.00
11,250.00

85,000.00

X
X
X
X

3.850000
15.892405
23.838608
46.331013

187,500.00

57,750.00
178,789.56
268,184.34

2
2
2
2

692,223.89

3,938,136.08
4,630,359.97

10,000.00
2,500.00
2,500.00

X
X
X

2.7500
15.8924
23.8386

27,500.00
39,731.01
59,596.52

126,827.53
4,757,187.50

2
2
2
29

CMCA Corporation
Department B
Cost of Production Report
For the month of April 2013
Quantity Schedule
In Process 4/1
Received from Dept. A
Total

Material Z

Actual Qty
25,000
100,000
125,000

Transferred to Finished Goods

In Process 4/1
Received
In Process 4/30
Total Average

WD
0%

25,000 100%
82,000 100%
18,000 100%
125,000

Skill M

EUP

Skill N

WD
80%

EUP
20,000.00

WD
0%

25,000.00 20%
82,000.00 100%
18,000.00 100%

5,000.00
82,000.00
18,000.00

100%
100%
60%

125,000.00

105,000.00

Overhead
EUP
-

25,000.00
82,000.00
10,800.00

WD
40%

EUP
8,000.00

60%
100%
80%

3,000.00
82,000.00
14,400.00

117,800.00

99,400.00

1
1
1
1

Cost Charged to Department A

Total Cost

5,787,859.97

Cost from Dept A

Cost added this Dept.
Material Z
Skill M
Skill N

561,000.00
312,000.00
270,000.00
23,000.00

Overhead
Total Added This Department
Total cost to be accounted for

1,166,000.00
6,953,859.97

IP 4/1
1,157,500.00

Added This Mo.

4,630,359.97

EUP
100,000.00

48,000.00

561,000.00
264,000.00
270,000.00

125,000.00
105,000.00
117,800.00

21,000.00
1,116,000.00
5,746,359.97

99,400.00

2,000.00
50,000.00
1,207,500.00

Unit Cost

46.303600

4.488000
2.514286
2.292020
0.211268

1
1
1

9.505574
55.809173

1
1

Cost accounted as follows

Transferred to Finished Goods
In Process 4/1
Cost last month
Cost to complete
Material Z
25,000
Skill M
5,000
Skill N
25,000
Overhead
3,000
Received and Completed82,000

1,207,500.00
X
X
X
X
X

4.488000
2.514286
2.292020
0.211268
55.809173

112,200.00
12,571.43
57,300.51
633.80

1,390,205.74

255,402,434.31

4,576,352.22

1
1
1
1
1

Total
In Process 4/30
Cost from Dept A
Material Z
Skill M
Skill N
Overhead

5,966,557.96
18,000
18,000
18,000
10,800
14,400

X
X
X
X
X

46.303600
4.488000
2.514286
2.292020
0.211268

833,464.79
80,784.00
45,257.14
24,753.82
3,042.25
50%

1
1
1
1
987,302.01 1
6,953,859.97 20
100%

Skill M

Skill N

100%

100%

F&A Company
Cost of Production Report
For the month of April 2013
Qty. Schedule
In process Beginning
Started this period
Total
Completed and Transferred
In process Beginning
Started this period
In process End

Actual
Units
2,000
14,000
16,000
2,000
12,500
1,500
16,000

Materials
WD
EUP
30%
600

WD
25%

70%
100%
60%

75%
100%
50%

1,400
12,500
900
14,800

Labor

Cost Charged to the Department

In Process 4/1/13
Cost added This Month
Materials
Labor
Overhead
Total Cost added this month
Total Cost to be accounted for
Cost accounted as follows:
Completed and Transferred
In Process 4/1/13
Cost last month
Cost to complete:
Materials
Labor
Overhead
Started and Completed
In process end
Materials
Labor
Overhead
Total Cost as accounted for

EUP
500

1,500
12,500
750
14,750
Total Cost
5,000.00
81,400.00
121,687.50
85,625.00
288,712.50
293,712.50

5,000
1,400
1,500
900
12,500

X
X
X
X

5.50
8.25
6.25
20.00

7,700
12,375
5,625

900
750
300

X
X
X

5.50
8.25
6.25

4,950
6,188
1,875

Materials is added 30% at the start, plus 30% when 50% complete as to labor and the remaining 40% is added only
the products are 90% complete as to labor.

Required

Prepare the cost of production report of F&A Company for the month of April assuming the IP beg cost is P5,
current cost per units for Materials is P5.50, Labor is P8.25, and Overhead is P6.25.

Overhead
WD
EUP
55%
1,100

45%
100%
20%

2
2
2

EUP

14,800
14,750
13,700

30,700
250,000

900
12,500
300
13,700
Unit Cost

5.50
8.25
6.25
20.00
20.00

2
2
2

280,700.00

2
2
2
2

13,012.50
293,712.50

2
2
2
28

e remaining 40% is added only when

assuming the IP beg cost is P5,000,

.25.

CMCA Corporation
Department A
Cost of Production Report
For the month of April 2013
Quantity Schedule
In Process 4/1
Started
Total

Material X

Actual Qty
15,000.00
95,000.00
110,000.00

Transferred to Department B
In Process 4/1
15,000.00
Started
85,000.00
In Process 4/30
10,000.00
Total
110,000.00

Material Y

Conversion Cost

WD
100%

EUP
15,000.00

WD
25%

EUP
3,750.00

WD
60%

EUP
9,000.00

0%
100%
100%

85,000.00
10,000.00

75%
100%
100%

11,250.00
85,000.00
10,000.00

40%
100%
90%

6,000.00
85,000.00
9,000.00

95,000.00

106,250.00

100,000.00

1
1
1
2

Cost Charged to Department A

Total Cost
Material X
Material Y
Labor
Overhead
Total cost to be accounted for

IP 4/1
37,500.00
7,950.00
60,000.00

Added This Mo.

261,250.00

298,750.00
230,510.00
1,629,375.00
2,444,062.50

90,000.00

222,560.00
1,569,375.00
2,354,062.50

4,602,697.50

195,450.00

4,407,247.50

EUP
95,000.00
106,250.00
100,000.00
100,000.00

Unit Cost

2.750000
2.094682
15.693750
23.540625
44.079057

1
1
1
2

Cost accounted as follows:

Transferred to Department B
In Process 4/1
Cost last month
Cost to complete
Material Y
Labor
Overhead
Started and completed
Total Completed and transferred
In Process 4/30
Material X
Material Y
Labor
Overhead

11,250.00
6,000.00
6,000.00

85,000.00

X
X
X
X

2.094682
15.693750
23.540625
44.079057

195,450.00

23,565.18
94,162.50
141,243.75

2
2
2
2

454,421.43

3,746,719.88
4,201,141.30

10,000.00
10,000.00
9,000.00
9,000.00

X
X
X
X

2.7500
2.0947
15.6938
23.5406

27,500.00
20,946.82
141,243.75
211,865.63

401,556.20

2
2
2
2

Total Cost as accounted for

To record the cost incurred for the month
Work in process - Dept A
Work in Process - Dept B
Raw Material
Various Credit/Conversion Cost
To record the cost transferred to Dept B.
Work In Process - Dept B
Work in Process - Dept A
To Record the FG Inventory
FG Inventory
Work In Process - Dept B

4,602,697.50

4,407,247.50
1,116,000.00
#REF!
1,590,375.00

4,201,141.30
4,201,141.30

28

CMCA Corporation
Department B
Cost of Production Report
For the month of April 2013
Quantity Schedule
In Process 4/1
Received from Dept. A
Total

Material Z

Actual Qty
25,000
100,000
125,000

Transferred to Finished Goods

In Process 4/1
Received
In Process 4/30
Total Average

WD
0%

25,000 100%
82,000 100%
18,000 100%
125,000

Skill M

EUP
-

25,000.00
82,000.00
18,000.00

125,000.00

Skill N

WD
80%

EUP
20,000.00

WD
0%

20%
100%
100%

5,000.00
82,000.00
18,000.00

100%
100%
60%

105,000.00

Overhead
EUP
-

25,000.00
82,000.00
10,800.00

WD
40%

EUP
10,000.00

60%
100%
80%

15,000.00
82,000.00
14,400.00

117,800.00

111,400.00

Cost Charged to Department A

Total Cost

5,358,641.30

Cost from Dept A

Cost added this Dept.
Material Z
Skill M
Skill N

561,000.00
312,000.00
270,000.00
23,000.00

Overhead
Total Added This Department
Total cost to be accounted for

1,166,000.00
6,524,641.30

IP 4/1
1,157,500.00

Added This Mo.

4,201,141.30

EUP
100,000.00

48,000.00

561,000.00
264,000.00
270,000.00

125,000.00
105,000.00
117,800.00

21,000.00
1,116,000.00
5,317,141.30

111,400.00

2,000.00
50,000.00
1,207,500.00

Unit Cost

42.011413
4.488000
2.514286
2.292020
0.188510
9.482816
51.494229

Cost accounted as follows

Transferred to Finished Goods
In Process 4/1
Cost last month
Cost to complete
Material Z
25,000
Skill M
5,000
Skill N
25,000
Overhead
15,000
Received and Completed82,000

1,207,500.00
X
X
X
X
X

4.488000
2.514286
2.292020
0.188510
51.494229

112,200.00
12,571.43
57,300.51
2,827.65

1,392,399.59

217,435,760.67

4,222,526.78

5,614,926.36

Total
In Process 4/30
Cost from Dept A
Material Z
Skill M
Skill N
Overhead

18,000
18,000
18,000
10,800
14,400

X
X
X
X
X

42.011413
4.488000
2.514286
2.292020
0.188510

756,205.43
80,784.00
45,257.14
24,753.82
2,714.54

0%

50%

909,714.94
6,524,641.30
100%

Skill M

Skill N

100%

100%

1
1
1
2

1
1
1
1
1
1

1
1
1
1
1
1

1
1
1
1
1
22

77

Para kareng makam

40% 60%

akamulala

PPP Manufacturing Co. operates two consecutive departments (A and B). The following information pertains to the
production of the two departments for August 2013.
Department A

Department B

Units

WD

Units

Production Data
In process 8/1
Started
Transferred out

6,000
35,000
?

30%

7,000

Normal Loss
In Process 8/31

1,000
?

31,000
20%

1,500
7,500

Cost Data
In Process 8/1
Transferred in
Cost in this department
Materials
Labor
Overhead
Transferred in
Cost added in August
Materials
Labor
Overhead
Materials are added at
Loss occurs

7,920.00
1,785.00
891.00
927.00

10,395.00
17,136.00
17,472.00
Beginning
End

3,885.00
1,890.00
2,226.00

35,000.00
13,708.00
15,645.00
50% beg., 50% end.
Start

PPP Manufacturing Company

Cost of Production Report
For the month of August 2013

mation pertains to the

Department B

WD
60%

40%

Qty. Schedule
In process Beginning
Started this period
Total
Completed and Transferred
In process Beginning
Started this period
Normal Loss
In process End

Actual
Units
6,000
35,000
41,000
6,000
27,000
1,000
7,000
41,000

Materials
WD
EUP
100%
6,000

0%
100%
100%
100%

27,000
1,000
7,000
35,000

Cost charged to Department A

Materials
Labor
Overhead
Adjustment for lost units
Total Cost to be Acct for:

50% beg., 50% end.

Start

Cost accounted as follows:

Transferred to Department B:
In Process 8/1
Cost Last Month
Cost to complete
Labor
Overhead
Adjusment for LU
Started and Completed
Transferred to SGI
In Process 8/31
Materials
Labor
Overhead

Total
12,180.00
18,027.00
18,399.00

IP 8/1
1,785.00
891.00
927.00

Current
10,395.00
17,136.00
17,472.00

48,606.00

3,603.00

45,003.00

3,603.00
4,200
4,200
6,000
27,000

0.5100
0.5200
0.0099
1.3369

2,142.00
2,184.00
59.45

7,000
1,400
1,400

0.2970
0.5100
0.5200

2,079.00
714.00
728.00

Department B

Qty. Schedule
In process Beginning
Started this period

Actual
Units
7,000
33,000

Materials
WD
EUP
50%
3,500

Total
Completed and Transferred
In process Beginning
Started this period
Normal Loss
In Process End

40,000
7,000
24,000
1,500
7,500
40,000

50%
100%
0%
50%

3,500
24,000
3,750
31,250

Cost charged to Department B

Cost from Department A
Cost Added this Dept.
Materials
Labor
Overhead
Total Cost Added
Adjustment for loss units
Total Cost to be Acct for:

Total
52,005.00

IP 8/1
7,920.00

Current
44,085.00

38,885.00
15,598.00
17,871.00
72,354.00

3,885.00
1,890.00
2,226.00
8,001.00

35,000.00
13,708.00
15,645.00
64,353.00

124,359.00

15,921.00

108,438.00

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process 8/1
Cost Last Month
Cost to complete
Materials
3,500
Labor
2,800
Overhead
2,800
Received and Completed
24,000

1.120000
0.460000
0.525000
3.504524

3,920.00
1,288.00
1,470.00

In Process 8/31
Cost from Department A
Materials
Labor
Overhead
Adjustment for lost units

7,500
3,750
3,000
3,000
7,500

1.399524
1.1200
0.4600
0.5250
-

10,496.43
4,200.00
1,380.00
1,575.00
-

Adjustment for Lost Units

Department A

Cost of Normal Loss

1,000
1.3270
1,327.00

Deparment B

1,500

15,921.00

1.399524

2,099.29

any
rt
013
Labor
WD
30%

EUP
-

70%
100%
100%
20%

4,200
27,000
1,000
1,400
33,600

EUP
35,000
33,600
33,600

7,988.45
36,096.55

Unit Cost
0.297000
0.510000
0.520000
0.009909
1.336909

44,085.00
1,000.00

3,521.00
48,606.00

Labor
WD
60%

EUP
-

40%
100%
0%
40%

2,800
24,000
3,000
29,800

EUP
31,500

Unit Cost
1.399524

31,250
29,800
29,800

1.120000
0.460000
0.525000
2.105000
3.504524

22,599.00
84,108.57

106,707.57

107469.4762

17,651.43
124,359.00

17889.52381

RGU
Adjusment
33,000.00
0.0402121
31,500.00

0.0666440

PPP Manufacturing Co. operates two consecutive departments (A and B). The following information pertains to the
production of the two departments for August 2013.
Department A

Department B

Units

WD

Units

Production Data
In process 8/1
Started
Transferred out

6,000
35,000
?

30%

7,000

Normal Loss
In Process 8/31

1,000
?

31,000
20%

1,500
7,500

Cost Data
In Process 8/1
Transferred in
Cost in this department
Materials
Labor
Overhead
Transferred in
Cost added in August
Materials
Labor
Overhead
Materials are added at
Loss occurs

7,920.00
1,785.00
891.00
927.00

10,395.00
17,136.00
17,472.00
Beginning
End

3,885.00
1,890.00
2,226.00

35,000.00
13,708.00
15,645.00
50% beg., 50% end.
Start

PPP Manufacturing Company

Cost of Production Report
For the month of August 2013

mation pertains to the

Department B

WD
60%

40%

Qty. Schedule
In process Beginning
Started this period
Total
Completed and Transferred
In process Beginning
Started this period
Normal Loss
In process End

Actual
Units
6,000
35,000
41,000
6,000
27,000
1,000
7,000
41,000

Materials
WD
EUP
100%
6,000

0%
100%
100%
100%

27,000
1,000
7,000
35,000

Cost charged to Department A

Materials
Labor
Overhead
Adjustment for lost units
Total Cost to be Acct for:

50% beg., 50% end.

Start

Cost accounted as follows:

Transferred to Department B:
In Process 8/1
Cost Last Month
Cost to complete
Labor
Overhead
Adjusment for LU
Started and Completed
In Process 8/31
Materials
Labor
Overhead

Total
12,180.00
18,027.00
18,399.00

IP 8/1
1,785.00
891.00
927.00

Current
10,395.00
17,136.00
17,472.00

48,606.00

3,603.00

45,003.00

3,603.00
4,200
4,200
6,000
27,000

0.5100
0.5200
0.0402
1.3672

2,142.00
2,184.00
241.27

7,000
1,400
1,400

0.2970
0.5100
0.5200

2,079.00
714.00
728.00

Department B

Qty. Schedule
In process Beginning
Started this period

Actual
Units
7,000
33,000

Materials
WD
EUP
50%
3,500

Total
Completed and Transferred
In process Beginning
Started this period
Normal Loss
In Process End

40,000
7,000
24,000
1,500
7,500
40,000

50%
100%
0%
50%

3,500
24,000
3,750
31,250

Cost charged to Department B

Cost from Department A
Cost Added this Dept.
Materials
Labor
Overhead
Total Cost Added
Adjustment for loss units
Total Cost to be Acct for:

Total
53,005.00

IP 8/1
7,920.00

Current
45,085.00

38,885.00
15,598.00
17,871.00
72,354.00

3,885.00
1,890.00
2,226.00
8,001.00

35,000.00
13,708.00
15,645.00
64,353.00

125,359.00

15,921.00

109,438.00

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process 8/1
Cost Last Month
Cost to complete
Materials
3,500
Labor
2,800
Overhead
2,800
Received and Completed
24,000

1.120000
0.460000
0.525000
3.536270

3,920.00
1,288.00
1,470.00

In Process 8/31
Cost from Department A
Materials
Labor
Overhead
Adjustment for lost units

7,500
3,750
3,000
3,000
7,500

1.431270
1.1200
0.4600
0.5250
-

10,734.52
4,200.00
1,380.00
1,575.00
-

Adjustment for Lost Units

Department A

Cost of Normal Loss

1,000
1.3270
1,327.00

Deparment B

1,500

15,921.00

1.431270

2,146.90

any
rt
013
Labor
WD
30%

EUP
-

70%
100%
100%
20%

4,200
27,000
1,000
1,400
33,600

EUP
35,000
33,600
33,600

8,170.27
36,914.73

Unit Cost
0.297000
0.510000
0.520000
0.040212
1.367212

45,085.00

3,521.00
48,606.00

Labor
WD
60%

EUP
-

40%
100%
0%
40%

2,800
24,000
3,000
29,800

EUP
31,500

Unit Cost
1.431270

31,250
29,800
29,800

1.120000
0.460000
0.525000
2.105000
3.536270

22,599.00
84,870.48

107,469.48

107469.4762

17,889.52
125,359.00

17889.52381

RGU
Adjusment
33,000.00
0.0402121
31,500.00

0.0681557

Normal Loss
> Costs of normal loss are accounted as product cost, meaning all unrecoverable cost of normal loss
are to be shouldered by the remaining good units
> Remaining good units are those units who already passed the quality control inspection (QCI).
> Work done assigned to normal lost units
For Materials, it will depend on when do they add the materials
For Conversion Cost if evenly applied
If discovered at the start work done is Zero
If discovered at the end work done is 100%
If discovered during work done is Zero
If discovered at specific point of production work done is equal to QCI

Abnormal Loss
> Unrecoverable cost of abnormal spoilage is accounted separately, which is recognized as either
part of the Factory Overhead Control or Period Cost.
> Work done assigned to normal
For Materials, it will depend on when do they add the materials
For Conversion Cost
If discovered at the start work done is Zero
If discovered at the end work done is 100%
If discovered during work done is Zero
If discovered at specific point of production work done is equal to QCI

PPP Manufacturing Co. operates two consecutive departments (A and B). The following information pertains to the
production of the two departments for August 2013.
Department A

Department B

Units

WD

Units

Production Data
In process 8/1
Started
Transferred out

6,000
35,000
?

30%

7,000

Loss Units
In Process 8/31

1,000
?

31,000
20%

1,500
7,500

Cost Data
In Process 8/1
Transferred in
Cost in this department
Materials
Labor
Overhead
Transferred in
Cost added in August
Materials
Labor
Overhead

7,920.00
1,785.00
891.00
927.00

3,885.00
1,890.00
2,226.00

10,395.00
35,000.00
17,136.00
13,708.00
17,472.00
15,645.00
Materials are added at
Beginning
50% beg., 50% end.
Loss occurs
End
Start
Normal loss are expected at 2% of remaining good units in Department A and 1.5% of units received in Department B

PPP Manufacturing Company

Cost of Production Report
For the month of August 2013

mation pertains to the

Department B

WD
60%

40%

50% beg., 50% end.

Start
ed in Department B

Qty. Schedule
In process Beginning
Started this period
Total
Completed and Transferred
In process Beginning
Started this period
Normal Loss
Abnormal Loss
In process End

Actual
Units
6,000
35,000
41,000
6,000
27,000
660
340
7,000
41,000

Materials
WD
EUP
100%
6,000

0%
100%
100%
100%
100%

27,000
660
340
7,000
35,000

Cost charged to Department A

Materials
Labor
Overhead
Total
Adjustment for lost units
Total Cost to be Acct for:
Cost accounted as follows:
Transferred to Department B:
In Process 8/1
Cost Last Month
Cost to complete
Labor
Overhead
Adjusment for LU
Started and Completed
In Process 8/31
Materials
Labor
Overhead
Factory Overhead Control

Total
12,180.00
18,027.00
18,399.00
48,606.00

IP 8/1
1,785.00
891.00
927.00
3,603.00

Current
10,395.00
17,136.00
17,472.00
45,003.00

48,606.00

3,603.00

45,003.00

3,603.00
4,200
4,200
6,000
27,000

0.51000
0.52000
0.02654
1.35354

2,142.00
2,184.00
159.24

7,000
1,400
1,400

0.2970
0.5100
0.5200

2,079.00
714.00
728.00

340

1.327000

Department B

Qty. Schedule

Actual

Materials

Qty. Schedule
In process Beginning
Started this period
Total
Completed and Transferred
In process Beginning
Started this period
Normal Loss
Abnormal Loss
In Process End

Units
7,000
33,000
40,000

WD
50%

EUP
3,500

7,000
24,000
495
1,005
7,500
40,000

50%
100%
0%
0%
50%

3,500
24,000
3,750
31,250

Cost charged to Department B

Cost from Department A
Cost Added this Dept.
Materials
Labor
Overhead
Total Cost Added
Adjustment for loss units
Total Cost to be Acct for:

Total
52,553.82

IP 8/1
7,920.00

Current
44,633.82

38,885.00
15,598.00
17,871.00
72,354.00

3,885.00
1,890.00
2,226.00
8,001.00

35,000.00
13,708.00
15,645.00
64,353.00

124,907.82

15,921.00

108,986.82

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process 8/1
Cost Last Month
Cost to complete
Materials
3,500
Labor
2,800
Overhead
2,800
Received and Completed
24,000

1.120000
0.460000
0.525000
3.478794

3,920.00
1,288.00
1,470.00

In Process 8/31
Cost from Department A
Materials
Labor
Overhead
Adjustment for lost units

7,500
3,750
3,000
3,000
7,500

1.352540
1.1200
0.4600
0.5250
0.021254

10,144.05
4,200.00
1,380.00
1,575.00
159.41

Factory Overhead Control

1,005

1.352540

15,921.00

Adjustment for Lost Units

Department A
Deparment B

Cost of Normal Loss

660
1.3270

875.82

495

669.51

1.352540

any
rt
013
Labor
WD
30%

EUP
-

70%
100%
100%
100%
20%

4,200
27,000
660
340
1,400
33,600

EUP
35,000
33,600
33,600

8,088.24
36,545.58

Unit Cost
0.297000
0.510000
0.520000
1.327000
0.026540
1.353540

44,633.82

3,521.00
451.18
48,606.00

Labor

WD
60%

40%
100%
0%
0%
40%

EUP
-

2,800
24,000
3,000
29,800

EUP
33,000

Unit Cost
1.352540

31,250
29,800
29,800

1.120000
0.460000
0.525000
2.105000
0.021254
3.478794

22,599.00
83,491.06

106,090.06

17,458.46
1,359.30
124,907.82

RGU
Adjusment
33,000.00
0.0265400
31,500.00

0.0212542

PPP Manufacturing Co. operates two consecutive departments (A and B). The following information pertains to the
production of the two departments for August 2013.
Department A

Department B

Units

WD

Units

Production Data
In process 8/1
Started
Transferred out

6,000
35,000
?

30%

7,000

Normal Loss
In Process 8/31

1,000
?

31,000
20%

1,500
7,500

Cost Data
In Process 8/1
Transferred in
Cost in this department
Materials
Labor
Overhead
Transferred in
Cost added in August
Materials
Labor
Overhead
Materials are added at
Abnormal Loss occurs

7,920.00
1,785.00
891.00
927.00

10,395.00
17,136.00
17,472.00
Beginning
End

3,885.00
1,890.00
2,226.00

35,000.00
13,708.00
15,645.00
50% beg., 50% end.
Start

PPP Manufacturing Company

Cost of Production Report
For the month of August 2013

mation pertains to the

Department B

WD
60%

40%

Qty. Schedule
In process Beginning
Started this period
Total
Completed and Transferred
In process Beginning
Started this period
Abnormal Loss
In process End

Actual
Units
6,000
35,000
41,000
6,000
27,000
1,000
7,000
41,000

Materials
WD
EUP
100%
6,000

0%
100%
100%
100%

27,000
1,000
7,000
35,000

Cost charged to Department A

Materials
Labor
Overhead
Total Cost to be Acct for:

50% beg., 50% end.

Start

Cost accounted as follows:

Transferred to Department B:
In Process 8/1
Cost Last Month
Cost to complete
Labor
Overhead
Started and Completed
In Process 8/31
Materials
Labor
Overhead
Factory Overhead

Total
12,180.00
18,027.00
18,399.00
48,606.00

IP 8/1
1,785.00
891.00
927.00
3,603.00

Current
10,395.00
17,136.00
17,472.00
45,003.00

3,603.00
4,200
4,200
27,000

0.5100
0.5200
1.3270

2,142.00
2,184.00

7,000
1,400
1,400
1,000

0.2970
0.5100
0.5200
1.327000

2,079.00
714.00
728.00

Department B

Qty. Schedule
In process Beginning
Started this period
Total
Completed and Transferred

Actual
Units
7,000
33,000
40,000

Materials
WD
EUP
50%
3,500

In process Beginning
Started this period
Normal Loss
In Process End

7,000
24,000
1,500
7,500
40,000

50%
100%
0%
50%

3,500
24,000
3,750
31,250

Cost charged to Department B

Cost from Department A
Cost Added this Dept.
Materials
Labor
Overhead
Total Cost Added
Total Cost to be Acct for:

Total
51,678.00

IP 8/1
7,920.00

Current
43,758.00

38,885.00
15,598.00
17,871.00
72,354.00
124,032.00

3,885.00
1,890.00
2,226.00
8,001.00
15,921.00

35,000.00
13,708.00
15,645.00
64,353.00
108,111.00

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process 8/1
Cost Last Month
Cost to complete
Materials
3,500
Labor
2,800
Overhead
2,800
Received and Completed
24,000

1.120000
0.460000
0.525000
3.431000

3,920.00
1,288.00
1,470.00

In Process 8/31
Cost from Department A
Materials
Labor
Overhead
Factory Overhead Control

7,500
3,750
3,000
3,000
1,500

1.326000
1.1200
0.4600
0.5250
1.3260

9,945.00
4,200.00
1,380.00
1,575.00

Adjustment for Lost Units

Department A

Cost of Normal Loss

1,000
1.3270
1,327.00

Deparment B

1,500

15,921.00

1.326000

1,989.00

any
rt
013
Labor
WD
30%

EUP
-

70%
100%
100%
20%

4,200
27,000
1,000
1,400
33,600

EUP
35,000
33,600
33,600

7,929.00
35,829.00

Unit Cost
0.297000
0.510000
0.520000
1.327000

43,758.00

3,521.00
1,327.00
48,606.00

Labor
WD
60%

EUP
-

40%
100%
0%
40%

2,800
24,000
3,000
29,800

EUP
33,000

Unit Cost
1.326000

31,250
29,800
29,800

1.120000
0.460000
0.525000
2.105000
3.431000

22,599.00
82,344.00

104,943.00

17,100.00
1,989.00
124,032.00
RGU
Adjusment
33,000.00
0.0402121
31,500.00

0.0631429