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August factory cost
August factory cost
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)n *rocess August #
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e/uired: *re-are the cost of -roduction re-ort under
e/uired: *re-are the cost of -roduction re-ort under a F)F% and ! A&erage assu'ing loss units:
a F)F% and ! A&erage assu'ing loss units:
5
5
6
6
*ani Manufacturing Co'-any has its -roducts -rocessed in to consecuti&e de-art'ents, Mixing and Finishing.
*ani Manufacturing Co'-any has its -roducts -rocessed in to consecuti&e de-art'ents, Mixing and Finishing.
Con&ersion costs are e&enly a--lied throughout the -rocesses hile 'aterials are added at the start of the -rocess
Con&ersion costs are e&enly a--lied throughout the -rocesses hile 'aterials are added at the start of the -rocess
and at the 'iddle of the -rocess for Mixing and Finishing res-ecti&ely. Cost and -roduction data for August are as
and at the 'iddle of the -rocess for Mixing and Finishing res-ecti&ely. Cost and -roduction data for August are as
follos:
follos:
Are
Are nor'al
nor'al disco&ered
disco&ered at
at C)
C) of
of $0
$0 for
for Mixing
Mixing and
and at
at 50
50 co'-letion
co'-letion for
for Finishing
Finishing !efore
!efore
adding the 'aterials
adding the 'aterials
ase on 75 and assu'ing loss units are ex-ected at 2 and 3 of the units co'-leted for
ase on 75 and assu'ing loss units are ex-ected at 2 and 3 of the units co'-leted for
Mixing and
e/uired: *re-are the cost of -roduction re-ort under a F)F% and ! A&erage assu'ing loss units:
#
or'al disco&ered at the !eginning or during
2
or'al disco&ered at the end
3
A!nor'al disco&ered at the !eginning
4
A!nor'al disco&ered at the end
5
Are ex-ected at 2 of the unit co'-leted and disco&ered at the end
6
Are nor'al disco&ered at C) of $0 for Mixing and at 50 co'-letion for Finishing !efore adding the 'aterial
8
ase on 76 and assu'ing loss units are ex-ected at 2 and 3 of the units co'-leted for Mixing and Finishin
MIXING FINISHING
ty Actual Materials a!or and %9 Actual Material a!or and %9
chedule 1nits ;< =1* ;< =1* 1nits ;< =1* ;< =1*
)n *rocess A-ril # 6,000 #00 6,000 #3 2,000 2,400 0 + #6 400
tartedecei&ed 25,000 26,000
>otal 3#,000 2",400
>ransferred to Finished ?oods
)n *rocess A-ril # 6,000 0 + 23 4,000 2,400 #00 2,400 56 2,000
tartedecei&ed 20,000 #00 20,000 #00 20,000 22,600 #00 22,600 #00 22,600
)n *rocess A-ril 30 4,000 #00 4,000 #" 500 2,000 #00 2,000 34 #,500
or'al loss + eginning #,000 0 + 0 + #,400 0 + 0 +
>otal 3#,000 24,000 24,500 2",400 28,000 26,#00
Cost Charged to <e-art'ent A >otal )n *rocess Current
=1* 1nit >otal )n *rocess Current =1* 1nit
Cost eg Cost Cost Cost eg Cost Cost
)n *rocess A-ril #
Cost fro' <e-art'ent A 240,525.8" #$,$20.00 220,605.8" 26,000 ".4"4"3"
Cost Added
Materials 86,$00.00 #4,400.00 62,500.00 24,000 2.604#68 34,425.00 + 34,425.00 28,000 #.285000
a!or "6,4"#.25 6,450.00 "0,03#.25 24,500 3.2665"2 53,43#.50 "40.00 52,5$#.50 26,#00 2.0#5000
%&erhead 80,606.25 5,350.00 65,256.25 24,500 2.663520 4#,0$5.00 640.00 40,455.00 26,#00 #.550000
>otal 233,$"8.50 26,200.00 208,8"8.50 ".53426$ #2",$5#.50 #,4"0.00 #28,48#.50 4."40000
Ad@ust'ent for lost units + 0.4"2"88
>otal Cost to !e accounted 233,987.50 26,200.00 208,8"8.50 ".53426$ 36$,488.2" 2#,400.00 34",088.2" #3."088#5
Cost Accounted as follos: >ransferred to <e-art'ent
)n *rocess A-ril #
CostastMonth 26,200.00 2#,400
Cost to co'-lete
Materials + 2.604#68 + 2,400 #.285000 3,060.00
a!or 4,000 3.2665"2 #3,066.33 2,000 2.0#5000 4,030.00
%&erhead 4,000 2.663520 #0,654.0" 4$,$20.4# 2,000 #.550000 3,#00.00
Ad@. for lost units 6,000 + + 4$,$20.4# 0 0.4"2"88 + 3#,5$0.00
tartedecei&ed and Co'-leted 20,000 ".53428 #80,6"5.38 22,600 #3."088#5 3#2,054.35
>otal Cost >ransferred 220,605.8" 343,644.35
)n *rocess A-ril 30
Costfro'<e-art'entA 2,000 ".4"4"3" #6,$6$.6"
Materials 4,000 2.604#68 #0,4#6.68 2,000 #.285000 2,550.00
a!or 500 3.2665"2 #,633.2$ #,500 2.0#5000 3,022.50
%&erhead 500 2.663520 #,33#.86 #,500 #.550000 2,325.00
Ad@. for lost units 4,000 + + #3,3"#.82 2,000 0.4"2"88 $65.85 25,"32.$3
>otal costs as accounted for 233,987.50 369,477.28
Material a!or %&erhead >otal Mixing Material a!or %&erhead >otal
Cost of or'al loss + + + + ##,"8".88 + + + ##,"8".88
1nits identified ith lost units Btartedecei&ed and Co'-leted )* end 24,000 Becei&ed and Co'-leted )* end 24,600
Ad@ust'ent for lost units + 0.4"2"88
MIXING FINISHING
ty Actual Materials a!or and %9 Actual Material a!or and %9
chedule 1nits ;< =1* ;< =1* 1nits ;< =1* ;< =1*
)n *rocess A-ril # 6,000 #00 6,000 #3 2,000 2,400 0 + #6 400
tartedecei&ed 25,000 26,000
>otal 3#,000 2",400
>ransferred to Finished ?oods
)n *rocess A-ril # 6,000 0 + 23 4,000 2,400 #00 2,400 56 2,000
tartedecei&ed 20,000 #00 20,000 #00 20,000 22,600 #00 22,600 #00 22,600
)n *rocess A-ril 30 4,000 #00 4,000 #" 500 2,000 #00 2,000 34 #,500
or'al loss + eginning #,000 #00 #,000 #00 #,000 #,400 #00 #,400 #00 #,400
>otal 3#,000 25,000 25,500 2",400 2",400 28,500
Cost Charged to <e-art'ent A >otal )n *rocess Current
=1* 1nit >otal )n *rocess Current =1* 1nit
Cost eg Cost Cost Cost eg Cost Cost
)n *rocess A-ril #
Cost fro' <e-art'ent A 24#,05".83 #$,$20.00 22#,#3".83 26,000 ".505336
Cost Added
Materials 86,$00.00 #4,400.00 62,500.00 25,000 2.500000 34,425.00 + 34,425.00 2",400 #.2#2#4"
a!or "6,4"#.25 6,450.00 "0,03#.25 25,500 3.#3"4"0 53,43#.50 "40.00 52,5$#.50 28,500 #.$#24#"
%&erhead 80,606.25 5,350.00 65,256.25 25,500 2.55$06$ 4#,0$5.00 640.00 40,455.00 28,500 #.48#0$#
>otal 233,$"8.50 26,200.00 208,8"8.50 ".#$854$ #2",$5#.50 #,4"0.00 #28,48#.50 4.5$5658
>otal Cost to !e accounted 233,987.50 26,200.00 208,8"8.50 ".#$854$ 380,0#0.23 2#,400.00 34",6#0.23 #3.#00$$3
Cost Accounted as follos: >ransferred to <e-art'ent
)n *rocess A-ril #
CostastMonth 26,200.00 2#,400
Cost to co'-lete
Materials + 2.500000 + 2,400 #.2#2#4" 2,$0$.#5
a!or 4,000 3.#3"4"0 #2,553.$2 2,000 #.$#24#" 3,"24."4
%&erhead 4,000 2.55$06$ #0,236.28 4",$$0.20 2,000 #.48#0$# 2,$42.#" 3#,086.#8
tartedecei&ed and Co'-leted 20,000 ".#$855 #63,$50.$" 22,600 #3.#00$$3 2$6,0"2.43
Cost of nor'al loss #,000 ".#$855 ",#$8.55 #,400 #3.#00$$3 #",34#.3$ 6,550.50
>otal Cost >ransferred 22#,#3".83 345,4$$.$$
)n *rocess A-ril 30
Costfro'<e-art'entA 2,000 ".505336 #8,0#0.68
Materials 4,000 2.500000 #0,000.00 2,000 #.2#2#4" 2,424.30
a!or 500 3.#3"4"0 #,56$.24 #,500 #.$#24#" 2,"6".63
%&erhead 500 2.55$06$ #,28$.53 #2,"4".88 #,500 #.48#0$# 2,206.64 24,5#0.23
MIXING FINISHING
ty Actual Materials a!or and %9 Actual Material a!or and %9
chedule 1nits ;< =1* ;< =1* 1nits ;< =1* ;< =1*
)n *rocess August # 6,000 #00 6,000 #3 2,000 2,400 0 + #6 400
tartedecei&ed 25,000 26,000
>otal 3#,000 2",400
>ransferred to Finished ?oods
)n *rocess August # 6,000 0 + 23 4,000 2,400 #00 2,400 56 2,000
tartedecei&ed 20,000 #00 20,000 #00 20,000 22,600 #00 22,600 #00 22,600
)n *rocess August 3# 4,000 #00 4,000 #" 500 2,000 #00 2,000 34 #,500
A!nor'al loss + =nd #,000 #00 #,000 #00 #,000 #,400 #00 #,400 #00 #,400
>otal 3#,000 25,000 25,500 2",400 2",400 28,500
Cost Charged to Mixing >otal )n *rocess Current
=1* 1nit >otal )n *rocess Current =1* 1nit
Cost eg Cost Cost Cost eg Cost Cost
)n *rocess August #
Cost fro' Mixing 232,"6#.#" #$,$20.00 2#2,$4#.#" 26,000 ".#$0045
Cost Added
Materials 86,$00.00 #4,400.00 62,500.00 25,000 2.500000 34,425.00 + 34,425.00 2",400 #.2#2#4"
a!or "6,4"#.25 6,450.00 "0,03#.25 25,500 3.#3"4"0 53,43#.50 "40.00 52,5$#.50 28,500 #.$#24#"
%&erhead 80,606.25 5,350.00 65,256.25 25,500 2.55$06$ 4#,0$5.00 640.00 40,455.00 28,500 #.48#0$#
>otal 233,$"8.50 26,200.00 208,8"8.50 ".#$854$ #2",$5#.50 #,4"0.00 #28,48#.50 4.5$5658
>otal Cost to !e accounted 233,987.50 26,200.00 208,8"8.50 ".#$854$ 36#,"#2.6" 2#,400.00 340,4#2.6" #2.8"5802
Cost Accounted as follos: >ransferred to Finishing
)n *rocess August #
CostastMonth 26,200.00 2#,400
Cost to co'-lete
Materials + 2.500000 + 2,400 #.2#2#4" 2,$0$.#5
a!or 4,000 3.#3"4"0 #2,553.$2 2,000 #.$#24#" 3,"24."4
%&erhead 4,000 2.55$06$ #0,236.28 4",$$0.20 2,000 #.48#0$# 2,$42.#" 3#,086.#8
tartedecei&ed and Co'-leted 20,000 ".#$855 #63,$50.$" 22,600 #2.8"5802 2"",$56."8
>otal Cost >ransferred 2#2,$4#.#" 320,033.04
)n *rocess August 3#
Costfro'Mixing 2,000 ".#$0045 #6,3"0.0$
Materials 4,000 2.500000 #0,000.00 2,000 #.2#2#4" 2,424.30
a!or 500 3.#3"4"0 #,56$.24 #,500 #.$#24#" 2,"6".63
%&erhead 500 2.55$06$ #,28$.53 #2,"4".88 #,500 #.48#0$# 2,206.64 23,"8$.65
Factory o&erhead control #,000 ".#$855 ",#$8.55 #,400 #2.8"5802 #8,"$$.$"
MIXING FINISHING
ty Actual Materials a!or and %9 Actual Material a!or and %9
chedule 1nits ;< =1* ;< =1* 1nits ;< =1* ;< =1*
)n *rocess August # 6,000 #00 6,000 #3 2,000 2,400 0 + #6 400
tartedecei&ed 25,000 26,000
>otal 3#,000 2",400
>ransferred to Finished ?oods
)n *rocess August # 6,000 0 + 23 4,000 2,400 #00 2,400 56 2,000 tartedecei&ed 20,000 #00 20,000 #00 20,000 22,600 #00 22,600 #00 22,600 )n *rocess August 3# 4,000 #00 4,000 #" 500 2,000 #00 2,000 34 #,500 or'al oss + =nd 520 #00 520 #00 520 500 #00 500 #00 500 A!nor'al loss + =nd 4"0 #00 4"0 #00 4"0 $00 #00 $00 #00 $00 >otal 3#,000 25,000 25,500 2",400 2",400 28,500
Cost Charged to Mixing >otal )n *rocess Current
=1* 1nit >otal )n *rocess Current =1* 1nit
Cost eg Cost Cost Cost eg Cost Cost
)n *rocess August #
Cost fro' Mixing 238,#23.$0 #$,$20.00 2#8,203.$0 26,000 ".353$$6
Cost Added
Materials 86,$00.00 #4,400.00 62,500.00 25,000 2.500000 34,425.00 + 34,425.00 2",400 #.2#2#4"
a!or "6,4"#.25 6,450.00 "0,03#.25 25,500 3.#3"4"0 53,43#.50 "40.00 52,5$#.50 28,500 #.$#24#"
%&erhead 80,606.25 5,350.00 65,256.25 25,500 2.55$06$ 4#,0$5.00 640.00 40,455.00 28,500 #.48#0$#
>otal 233,$"8.50 26,200.00 208,8"8.50 ".#$854$ #2",$5#.50 #,4"0.00 #28,48#.50 4.5$5658
>otal Cost to !e accounted 233,987.50 26,200.00 208,8"8.50 ".#$854$ 366,085.40 2#,400.00 344,685.40 #2.$4$653
Cost Accounted as follos: >ransferred to Finishing
)n *rocess August #
CostastMonth 26,200.00 2#,400
Cost to co'-lete
Materials + 2.500000 + 2,400 #.2#2#4" 2,$0$.#5
a!or 4,000 3.#3"4"0 #2,553.$2 2,000 #.$#24#" 3,"24."4
%&erhead 4,000 2.55$06$ #0,236.28 4",$$0.20 2,000 #.48#0$# 2,$42.#" 3#,086.#8
tartedecei&ed and Co'-leted 20,000 ".#$855 #63,$50.$" 22,600 #2.$4$653 2$2,662.#6
Cost of nor'al loss 520 ".#$855 4,262.83 500 #2.$4$653 6,484."3
>otal Cost >ransferred 2#8,203.$0 330,2#3.#6
)n *rocess August 3#
Costfro'Mixing 2,000 ".353$$6 #6,808.$$
Materials 4,000 2.500000 #0,000.00 2,000 #.2#2#4" 2,424.30
a!or 500 3.#3"4"0 #,56$.24 #,500 #.$#24#" 2,"6".63
%&erhead 500 2.55$06$ #,28$.53 #2,"4".88 #,500 #.48#0$# 2,206.64 24,208.55
Factory o&erhead control 4"0 ".#$855 3,$34."2 $00 #2.$4$653 ##,654.6$
MIXING FINISHING
ty Actual Materials a!or and %9 Actual Material a!or and %9
chedule 1nits ;< =1* ;< =1* 1nits ;< =1* ;< =1*
)n *rocess August # 6,000 #00 6,000 #3 2,000 2,400 0 + #6 400
tartedecei&ed 25,000 26,000
>otal 3#,000 2",400
>ransferred to Finished ?oods
)n *rocess August # 6,000 0 + 23 4,000 2,400 #00 2,400 56 2,000 tartedecei&ed 20,000 #00 20,000 #00 20,000 22,600 #00 22,600 #00 22,600 )n *rocess August 3# 4,000 #00 4,000 #" 500 2,000 #00 2,000 34 #,500 or'al loss + $050 #,000 #00 #,000 $0 $00 #,400 0 + 50 800
>otal 3#,000 25,000 25,400 2",400 28,000 26,"00
Cost Charged to Mixing >otal )n *rocess Current
=1* 1nit >otal )n *rocess Current =1* 1nit
Cost eg Cost Cost Cost eg Cost Cost
)n *rocess August #
Cost fro' Mixing 24#,048.5# #$,$20.00 22#,#28.5# 26,000 ".504$04 Cost Added Materials 86,$00.00 #4,400.00 62,500.00 25,000 2.500000 34,425.00 + 34,425.00 28,000 #.285000 a!or "6,4"#.25 6,450.00 "0,03#.25 25,400 3.#50"38 53,43#.50 "40.00 52,5$#.50 26,"00 #.$6236$ %&erhead 80,606.25 5,350.00 65,256.25 25,400 2.56$#44 4#,0$5.00 640.00 40,455.00 26,"00 #.50$5#5 >otal 233,$"8.50 26,200.00 208,8"8.50 ".2#$$"0 #2",$5#.50 #,4"0.00 #28,48#.50 4.846""4 0.53#008 >otal Cost to !e accounted 233,987.50 26,200.00 208,8"8.50 ".2#$$"0 369,999.01 2#,400.00 34",5$$.0# #3.8"28$5 Cost Accounted as follos:
>ransferred to Finishing )n *rocess August #
CostastMonth 26,200.00 2#,400
Cost to co'-lete
Materials + 2.500000 + 2,400 #.285000 3,060.00 a!or 4,000 3.#50"38 #2,603.35 2,000 #.$6236$ 3,$24.84 %&erhead 4,000 2.56$#44 #0,286.58 4$,08$.$2 2,000 #.50$5#5 3,0#$.03
Ad@ust'ent for loss units 2,400 0.53#008 #,284.42 32,68".#$ tartedecei&ed and Co'-leted 20,000 ".2#$$" #64,3$$.6# 22,600 #3.8"28$5 3##,4$#.#"
Costofnor'alloss 8,648.$" +
>otal Cost >ransferred 22#,#28.5# 344,#6$.36
)n *rocess August 3#
Costfro'Mixing 2,000 ".504$04 #8,00$."#
Materials 4,000 2.500000 #0,000.00 2,000 #.285000 2,550.00 a!or 500 3.#50"38 #,585.42 #,500 #.$6236$ 2,$43.55 %&erhead 500 2.56$#44 #,2"4.58 #2,"5$.$$ #,500 #.50$5#5 2,264.28
Ad@ust'ent for loss units 2,000 0.53#008 #,062.0# 25,"2$.65
>otal costs as accounted for 233,987.50 369,999.01
Cost of nor'al loss
Costfro'Mixing #,400 ".504$04 ##,$06."8
Materials #,000 2.500000 2,500.00 + #.285000 +
a!or $00 3.#50"38 2,"35.85 800 #.$6236$ #,383.66 %&erhead $00 2.56$#44 2,3#2.23 800 #.50$5#5 #,056.66
>otal 8,648.$" #4,338.#"
<i&ide!yunitsthatilla!sor!edthenor'alloss 28000
MIXING FINISHING
ty Actual Materials a!or and %9 Actual Material a!or and %9
chedule 1nits ;< =1* ;< =1* 1nits ;< =1* ;< =1*
)n *rocess August # 6,000 #00 6,000 #3 2,000 2,400 0 + #6 400
tartedecei&ed 25,000 26,000
>otal 3#,000 2",400
>ransferred to Finished ?oods
)n *rocess August # 6,000 0 + 23 4,000 2,400 #00 2,400 56 2,000 tartedecei&ed 20,000 #00 20,000 #00 20,000 22,600 #00 22,600 #00 22,600 )n *rocess August 3# 4,000 #00 4,000 #" 500 2,000 #00 2,000 34 #,500 or'al loss + $050 520 #00 520 $0 46" #,400 0 + 50 800 A!nor'al loss + $050 4"0 #00 4"0 $0 432 >otal 3#,000 25,000 25,400 2",400 28,000 26,"00
Cost Charged to Mixing >otal )n *rocess Current
=1* 1nit >otal )n *rocess Current =1* 1nit
Cost eg Cost Cost Cost eg Cost Cost
)n *rocess August #
Cost fro' Mixing 238,386.4" #$,$20.00 2#8,456.4" 26,000 ".3638##
Cost Added Materials 86,$00.00 #4,400.00 62,500.00 25,000 2.500000 34,425.00 + 34,425.00 28,000 #.285000 a!or "6,4"#.25 6,450.00 "0,03#.25 25,400 3.#50"38 53,43#.50 "40.00 52,5$#.50 26,"00 #.$6236$ %&erhead 80,606.25 5,350.00 65,256.25 25,400 2.56$#44 4#,0$5.00 640.00 40,455.00 26,"00 #.50$5#5 >otal 233,$"8.50 26,200.00 208,8"8.50 ".2#$$"0 #2",$5#.50 #,4"0.00 #28,48#.50 4.846""4 0.5236"6 >otal Cost to !e accounted 233,987.50 26,200.00 208,8"8.50 ".2#$$"0 366,327.98 2#,400.00 344,$28.$" #3.6342"#
Cost Accounted as follos: >ransferred to Finishing )n *rocess August #
CostastMonth 26,200.00 2#,400
Cost to co'-lete
Materials + 2.500000 + 2,400 #.285000 3,060.00
a!or 4,000 3.#50"38 #2,603.35 2,000 #.$6236$ 3,$24.84
%&erhead 4,000 2.56$#44 #0,286.58 4$,08$.$2 2,000 #.50$5#5 3,0#$.03
Ad@ust'ent for loss units 2,400 0.5236"6 #,256."5 32,660.6#
tartedecei&ed and Co'-leted 20,000 ".2#$$" #64,3$$.6# 22,600 #3.6342"# 30",#34.84
Costofnor'alloss 3,$86.$5 +
>otal Cost >ransferred 2#8,456.4" 340,8$5.36
)n *rocess August 3#
Costfro'Mixing 2,000 ".3638## #6,828.42
Materials 4,000 2.500000 #0,000.00 2,000 #.285000 2,550.00
a!or 500 3.#50"38 #,585.42 #,500 #.$6236$ 2,$43.55
%&erhead 500 2.56$#44 #,2"4.58 #2,"5$.$$ #,500 #.50$5#5 2,264.28
Ad@ust'ent for loss units 2,000 0.5236"6 #,048.38 25,532.62
Factory%&erheadControl 3,68#.03
>otal costs as accounted for 233,987.50 366,327.98
Cost of nor'al loss
Costfro'Mixing #,400 ".3638## ##,80$.#$
Materials 520 2.500000 #,300.00 + #.285000 +
a!or 46" 3.#50"38 #,484.5$ 800 #.$6236$ #,383.66
%&erhead 46" 2.56$#44 #,202.36 800 #.50$5#5 #,056.66
>otal 3,$86.$5 #4,#3$.5#
<i&ide!yunitsthatilla!sor!edthenor'alloss 28000
Ad@ust'ent for loss units 0.5236"58
Cost of A!nor'al loss Cost fro' Mixing
Materials 4"0 2.500000 #,200.00
a!or 432 3.#50"38 #,36#.#6
%&erhead 432 2.56$#44 #,#0$."8
