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    Class Assignment Pert 5

    Uploaded by

    Marcia Gretchen Lynne
    The document outlines the calculation of equivalent units and unit costs across multiple steps and departments. In Step 1, it shows 200 units beginning work in process, 900 units started, and 800 units completed, leaving 300 units still in work in process. In Step 2, it calculates the equivalent units of 800 completed units and 300 remaining work in process as 1,100 total equivalent units. It then calculates costs per equivalent unit by dividing total costs by the equivalent units. This process is repeated across departments to track costs from beginning to end of the production process.

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    Class Assignment Pert 5

    Uploaded by

    Marcia Gretchen Lynne
    13 views14 pages
    The document outlines the calculation of equivalent units and unit costs across multiple steps and departments. In Step 1, it shows 200 units beginning work in process, 900 units started, and 800 units completed, leaving 300 units still in work in process. In Step 2, it calculates the equivalent units of 800 completed units and 300 remaining work in process as 1,100 total equivalent units. It then calculates costs per equivalent unit by dividing total costs by the equivalent units. This process is repeated across departments to track costs from beginning to end of the production process.

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    The document outlines the calculation of equivalent units and unit costs across multiple steps and departments. In Step 1, it shows 200 units beginning work in process, 900 units started, and 800 units completed, leaving 300 units still in work in process. In Step 2, it calculates the equivalent units of 800 completed units and 300 remaining work in process as 1,100 total equivalent units. It then calculates costs per equivalent unit by dividing total costs by the equivalent units. This process is repeated across departments to track costs from beginning to end of the production process.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    13 views14 pages

    Class Assignment Pert 5

    Uploaded by

    Marcia Gretchen Lynne
    The document outlines the calculation of equivalent units and unit costs across multiple steps and departments. In Step 1, it shows 200 units beginning work in process, 900 units started, and 800 units completed, leaving 300 units still in work in process. In Step 2, it calculates the equivalent units of 800 completed units and 300 remaining work in process as 1,100 total equivalent units. It then calculates costs per equivalent unit by dividing total costs by the equivalent units. This process is repeated across departments to track costs from beginning to end of the production process.

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    © All Rights Reserved
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    You are on page 1of 14

    Step 1

    Beginning 200
    Ending 300
    Completed 800
    Started 900

    Step 2
    Unit Precentage DM Conversion
    Unit Completed 800 100% 800 800
    Unit WIP Ending 300
    DM 100% 300
    Conversion 40% 120
    TOTAL E.U 1,100 920

    Step 3
    DM Conversion
    Cost WIP Beg. 20,000 14,000 34,000
    Cost Added 54,000 94,000 148,000
    Cost per E.U 74,000 108,000 182,000

    Step 4 DM Conv
    TC 74,000 108,000
    E.U 1,100 920 TOTAL
    Cost/E.U 67.273 117.391 184.664
    Step 1
    Beginning 10,000
    Started 40,000
    TOTAL 50,000

    Competed 44,000
    End 6,000
    TOTAL 50,000

    Step 2
    Precentage DM DL OH
    WIP Beginning 10,000
    100%
    30%
    40%
    Unit Started 40,000
    Total Unit 50,000
    Unit Completed 44,000 100% 44,000 44,000 44,000

    WIP End 6,000


    100% 6,000
    50% 3,000
    60% 3,600
    Total Equivalent Units 50,000 47,000 47,600

    Step 3
    DM DL OH TOTAL
    WIP Beginning 10,000 1,060 1,620 12,680
    Cost Added 44,000 22,440 43,600 110,040
    Total Cost 54,000 23,500 45,220 122,720

    Step 4
    DM DL OH
    Total Cost 54,000 23,500 45,220
    Tootal E.U 50,000 47,000 47,600 TOTAL
    Equivalent Unit 1.08 0.50 0.95 2.53

    Step 5
    Trans. out Ending WIP TOTAL
    Unit Completed 111,320 111,320
    Wip End 6,480 6,480
    1,500 1,500
    3,420 3,420
    TOTAL 111,320 11,400 122,720
    Next Department
    Step 1
    Beg WIP 14,000
    Unit Transferred In 44,000
    Unit to Account for 58,000

    Unit Completed 50,000


    WIP End 8,000
    Unit Accounted for 58,000

    Step 2
    Percentage Transferred In DM Conversion
    WIP Beginning 14,000
    100%
    0%
    50%
    Unit Transferred In 44,000
    Unit to Account for 58,000
    Unit Completed 50,000 100% 50,000 50,000 50,000
    WIP End 8,000
    100% 8,000
    0% -
    50% 4,000
    Unit Accounted for 58,000
    TOTAL E.U 58,000 50,000 54,000

    Step 3
    Transferred In DM Conversion TOTAL
    WIP Beginning 34,250 - 7,000 41,250
    Cost Added 111,320 25,000 47,000 183,320
    TOTAL COST 145,570 25,000 54,000 224,570

    Step 4
    Transferred In DM Conversion
    TOTAL COST 145,570 25,000 54,000
    TOTAL E.U 58,000 50,000 54,000 TOTAL
    Equivalent Unit 2.51 0.50 1.00 4.010

    Step 5
    Trans Out Ending TOTAL
    Unit Completed 200,491 200,491
    End WIP
    Transfer In 20,079 20,079
    DM - -
    Conversion 4,000 4,000
    TOTAL 200,491 24,079 224,570

    Cara FIFO
    Step 1
    Beginning 10,000
    Started 40,000
    TOTAL 50,000

    Completed 44,000
    End 6,000
    TOTAL 50,000

    Step 2 A
    Precentage DM DL OH
    WIP Beginning 10,000
    100% 10,000
    30% 3,000
    40% 4,000
    Unit Started 40,000
    Total Unit 50,000
    Unit Completed 44,000 100% 44,000 44,000 44,000

    WIP End 6,000


    100% 6,000
    50% 3,000
    60% 3,600
    Less (E.U WIP Beg) - 10,000 - 3,000 - 4,000
    Total Equivalent Units 40,000 44,000 43,600

    Step 3
    DM DL OH TOTAL
    WIP Beginning JANGAN DIJABARKAN 12,680
    Cost Added 44,000 22,440 43,600 110,040
    Total Cost 122,720

    Step 4
    DM DL OH
    TOTAL COST 44,000 22,440 43,600
    TOTAL E.U 40,000 44,000 43,600 TOTAL
    Equivalent Unit 1.10 0.51 1.00 2.61

    Step 5
    Transferred Out Ending TOTAL
    Cost Beg WIP 12,680 12,680
    Cost Added
    DM 0 -
    DL 3,570 3,570
    OH 6,000 6,000
    Started and Completed 88740 88740

    Cost End WIP


    DM 6,600 6,600
    DL 1,530 1,530
    OH 3,600 3,600
    TOTAL 110,990 11,730 122,720
    Step 2 A
    Precentage DM DL OH Tidak
    WIP Beginning 10,000 dipakai,
    100% 10,000 tapi kalau
    mau tulis
    30% 3,000 aja
    40% 4,000 gapapa
    Unit Started 40,000 biar
    lengkap.
    Total Unit 50,000
    U. Completed (Compl-Beg) 34,000 100% 34,000 34,000 34,000
    WIP Beginning 10,000
    0% -
    70% 7,000
    60% 6,000
    WIP End 6,000
    100% 6,000
    50% 3,000
    60% 3,600
    Total Equivalent Units 40,000 44,000 43,600
    Step 1 In units
    WIP Beg 200
    Unit Started 900
    TOTAL 1,100

    Unit Completed 800


    WIP End. 300
    TOTAL 1,100

    Step 2
    Percentage DM Conversion
    WIP Beginning 200 FIFO
    100%
    20% Compl.
    Unit Started 900 Beg WIP
    Total Unit 1,100
    Unit Completed 800 100% 800 800
    WIP End 300 WIP End
    100% 300
    40% 120
    Total E.U 1,100 920 Total E.U

    Step 3
    DM Conversion TOTAL
    WIP Beginning 20,000 14,000 34,000 WIP Beginning
    Cost Added 54,000 94,000 148,000 Cost Added
    TOTAL COST 74,000 108,000 182,000 TOTAL COST

    Step 4
    DM Conversion
    Total Cost 74,000 108,000 Total Cost
    Total E.U 1,100 920 TOTAL Total E.U
    E.U 67.27 117.39 184.66 E.U

    Step 5
    Trans. Out WIP End. TOTAL
    Unit completed 147,731 147,731 Completed
    WIP End Beg WIP
    DM 20,182 20,182 DM
    Conversion 14,087 14,087 Conversion
    TOTAL 147,731 34,269 182,000 End WIP
    DM
    Conversion
    TOTAL
    DM Conversion
    600 100% 600 600
    200
    0% -
    80% 160
    300
    100% 300
    40% 120
    900 880

    DM Conversion TOTAL
    34,000
    54,000 94,000 148,000
    182,000

    DM Conversion
    54,000 94,000
    900 880 TOTAL
    60 106.818 166.82

    Trans. Out WIP End. TOTAL


    100,091 100,091
    34,000 34,000
    - -
    17,091 17,091

    18,000 18,000
    12,818 12,818
    151,182 30,818 182,000
    Step 1
    Beg WIP 2,000
    Unit Started 45,000
    Units to account for 47,000

    WIP End 3,000


    Units Completed 44,000
    Units Accounted for 47,000

    Step 2
    Percentage DM Conversion
    WIP Beg 2,000
    100%
    50%
    Unit Started 45,000
    Units to account for 47,000
    Units Completed 44,000 100% 44,000 44,000 Completed 42,000
    WIP End 3,000 WIP Beg 2,000
    100% 3,000
    50% 1,500
    Units Accounted for 47,000 WIP End 3,000
    Total E.U 47,000 45,500

    Total E.U
    Percentage DM Conversion
    100% 42,000 42,000

    0% -
    50% 1,000

    100% 3,000
    50% 1,500
    45,000 44,500
    Step 1
    Beg WIP 4,000,000
    Unit Started 4,850,000
    Unit to Account for 8,850,000

    End WIP 2,400,000


    Unit Completed 6,450,000
    Unit Accounted for 8,850,000

    Step 2
    Percentage DM Conversion
    WIP Beg 4,000,000
    50% Cara FIFO
    20%
    Unit Started 4,850,000 Compl.
    Unit to Account for 8,850,000 Beg. WIP
    Unit Completed 6,450,000 100% 6,450,000 6,450,000
    End WIP 2,400,000
    40% 960,000 End WIP
    60% 1,440,000
    Unit Accounted for 8,850,000
    TOTAL E.U 7,410,000 7,890,000 TOTAL E.U

    Tambahan Soal
    Step 3 Step 3
    DM Conversion TOTAL
    Cost WIP Beg 260,000 300,000 560,000 Cost WIP Beg
    Cost Added 750,000 1,400,000 2,150,000 Cost Added
    TOTAL COST 1,010,000 1,700,000 2,710,000 TOTAL COST

    Step 4 Step 4
    DM Conversion
    Total Cost 1,010,000 1,700,000 TOTAL COST
    Total E.U 7,410,000 7,890,000 TOTAL TOTAL E.U
    Equivalent Unit 0.136 0.215 0.352 Equivalent Unit

    Step 5 Step 5
    Trans. Out Ended TOTAL Completed
    Unit Completed 2,268,884 2,268,884 Cost Beg WIP
    WIP End DM
    DM 130,850 130,850 Conversion
    Conversion 310,266 310,266 End WIP
    TOTAL 2,268,884 441,116 2,710,000 DM
    Conversion
    TOTAL
    Percentage DM Conversion
    2,450,000 100% 2,450,000 2,450,000
    4,000,000
    50% 2,000,000
    80% 3,200,000
    2,400,000
    40% 960,000
    60% 1,440,000
    5,410,000 7,090,000

    DM Conversion TOTAL
    560,000
    750,000 1,400,000 2,150,000
    2,710,000

    DM Conversion
    750,000 1,400,000
    5,410,000 7,090,000 TOTAL
    0.139 0.197 0.336

    Trans. Out Ending TOTAL


    823,429 823,429
    560,000 560,000
    277,264 277,264
    631,876 631,876

    133,087 133,087
    284,344 284,344
    2,292,569 417,431 2,710,000
    Step 1
    Beg WIP 2,000
    Unit Started 8,000
    Unit to Account for 10,000

    Unit Completed 7,000


    End WIP 2,000
    Unit Accounted For 9,000

    Normal Spoilage 10% dari completed 700


    Abnormal Spoilage 300

    Step 2
    Percentage DM Conversion
    Beg WIP 2,000
    100%
    75%
    Unit Started 8,000
    Unit to Account for 10,000
    Unit Completed 7,000 100% 7,000 7,000
    Normal Spoilage 700 100% 700 700
    Abnormal Spoilage 300 100% 300 300

    End WIP 2,000


    100% 2,000
    80% 1,600
    Unit Accounted For 10,000
    TOTAL E.U 10,000 9,600

    Step 3
    DM Conversion TOTAL
    Beg WIP 100,000 80,000 180,000
    Cost Added 300,000 405,000 705,000
    TOTAL COST 400,000 485,000 885,000

    Step 4
    DM Conversion
    TOTAL COST 400,000 485,000
    TOTAL E.U 10,000 9,600 TOTAL
    Equivalent Unit 40 50.521 90.521

    Step 5
    Trans. Out Ending TOTAL
    Unit Completed 633,646 633,646
    Normal Spoilage 63,365 63,365
    Abnormal Spoilage 27,156 27,156
    End WIP
    DM 80,000 80,000
    Conversion 80,833 80,833
    TOTAL 724,167 160,833 885,000

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