Following are the Mixing Department production and cost data for the month of November and

Corp.
November
Quantity
In Process Beginning -
Started 80,000.00
In Process End ?
Tranferred 75,000.00
Cost incurred for the mo

Materials
Labor
Overhead
Total
Material in this department is added at start of the process.

Required : Prepare the cost of production report of Jock Corporation for the month of Novemb
December 2015.

Jock Corporation
Cost of Production Report
For the month of November 2015

Actual Materials
Qty Schedule Units WD
Started 80,000.00

Completed 75,000.00 100%

In Process 11/30 5,000.00 100%
Total 80,000.00

Cost charged to the Mixing Department

Materials
Labor
Overhead
Total cost to be accounted for

Cost accounted as follows:

Completed and Transferred 75,000.00
In Process 11/30
Materials 5,000.00 X
Labor 2,000.00 X
Overhead 2,000.00 X
Total cost as accounted for

Jock Corporation
Cost of Production Report
For the month of December 2015
FIFO
Actual Materials
Qty Schedule Units WD
In Process 12/1 5,000.00 100%
Started 95,000.00
Total 100,000.00

Completed and Transferred

In process 12/1 5,000.00 0%
Started 83,000.00 100%
In Process Dec 31 12,000.00 100%
Total 100,000.00

Cost charged to the Mixing Department

Total In Process 12/1
Materials 211,000.00 10,500.00
Labor 197,407.79 4,207.79
Overhead 246,559.74 5,259.74
Total cost to be accounted for 654,967.53 19,967.53

Cost accounted as follows:

Completed and Transferred
In process 12/1
Cost last month
Cost to complete
Labor 3,000.00 X
Overhead 3,000.00 X
Started and Completed 83,000.00 X
Total Cost of Completed and Transferred
In Process Dec. 31
Materials 12,000.00 X
Labor 8,400.00 X
Overhead 8,400.00 X
Total cost as accounted for

Jock Corporation
Cost of Production Report
For the month of December 2015
Weighted Average
Actual Materials
Qty Schedule Units WD
In Process 12/1 5,000.00
Started 95,000.00
Total 100,000.00

Completed and Transferred 88,000.00 100%

In Process Dec 31 12,000.00 100%
Total 12,000.00

Cost charged to the Mixing Department

In Process 12/1 Current Cost
Materials 10,500.00 200,500.00
Labor 4,207.79 193,200.00
Overhead 5,259.74 241,300.00
Total cost to be accounted for 19,967.53 635,000.00

Cost accounted as follows:

Completed and Transferred 88,000.00 X
In Process Dec. 31
Materials 12,000.00 X
Labor 8,400.00 X
Overhead 8,400.00 X
Total cost as accounted for
ta for the month of November and December 2015 of Jock

November December
% of Compl'n Quantity % of Compl'n
- ? ?
95,000.00
40% ? 70%
88,000.00
Cost incurred for the month of
November December
168,000.00 200,500.00
162,000.00 193,200.00
202,500.00 241,300.00
532,500.00 635,000.00

poration for the month of November and for the month of

Materials Labor and OH

EUP WD EUP

75,000.00 100% 75,000.00

5,000.00 40% 2,000.00
80,000.00 77,000.00

Total EUP Unit Cost

168,000.00 80,000.00 2.1000000
162,000.00 77,000.00 2.1038961
202,500.00 77,000.00 2.6298701
532,500.00 6.8337662

X 6.8337662 512,532.47

2.1000000 10,500.00
2.1038961 4,207.79
2.6298701 5,259.74 19,967.53
532,500.00
Materials Labor and OH
EUP WD EUP
5,000.00 40% 2,000.00

- 60% 3,000.00
83,000.00 100% 83,000.00
12,000.00 70% 8,400.00
95,000.00 94,400.00

Current Cost EUP Unit Cost

200,500.00 95,000.00 2.1105263
193,200.00 94,400.00 2.0466102
241,300.00 94,400.00 2.5561441
635,000.00 6.7132806

19,967.53

2.0466102 6,139.83
2.5561441 7,668.43 33,775.80
6.7132806 557,202.29
590,978.08

2.1105263 25,326.32
2.0466102 17,191.53
2.5561441 21,471.61 63,989.45
654,967.53

Materials Labor and OH

EUP WD EUP
- -

88,000.00 100% 88,000.00

 12,000.00 70% 8,400.00
100,000.00 96,400.00

Total EUP Unit Cost

211,000.00 100,000.00 2.1100000
197,407.79 96,400.00 2.0477987
246,559.74 96,400.00 2.5576737
654,967.53 6.7154723

6.7154723 590,961.56

2.1100000 25,320.00
2.0477987 17,201.51
2.5576737 21,484.46 64,005.97
654,967.53
PPP Manufacturing Co. operates two consecutive departments (A and B). The following information pe
to the production of the two departments for August 2013.

Department A
Production Data Units WD
In process 8/1 6,000 30%
Started 35,000
Transferred out 31,500
In Process 8/31 9,500 20%
Unit Cost Data
In Process 8/1
Transferred in
Cost in this department
Materials 2.23
Labor 1.87
Overhead 3.46
Transferred in
August Unit Cost

Materials 2.24
Labor 1.84
Overhead 3.48
Materials are added at Beginning
following information pertains

Department B
Units WD
7,000 60%
31,500
31,000
7,500 40%

7.56

1.94
6.83
4.25
?

1.97
6.81
4.75
50% beg., 50% end.