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Bắt đầu từ các đơn vị làm việc trong quá trình (hoàn thành 100% cho chuyển nhượng trong 15% đầy đủ cho vật liệu, 40% hoàn thành chuyển đổi) Các đơn vị chuyển giao công việc Kết thúc quá trình (hoàn thành 100% cho chuyển nhượng trong 30% đầy đủ cho vật liệu 65% hoàn thành chuyển đổi) | 244 Part 2 Systems and Methods of Product Costing ASSEMBLY DEPARTMENT UNITS Beginning work in process 100 complete for material 40 complete for labor 30 complete for overhead 250 Units started 8 800 Ending work in process 100 complete for material 70 complete for labor 90 complete for overhead 400 ASSEMBLY DEPARTMENT COSTS Material Direct Labor Overhead Total Beginning inventory 3 755 690 250 4 695 Current 100 320 63 606 27 681 191 607 Totals 104 075 64 296 27 931 196 302 FINISHING DEPARTMENT UNITS Beginning work in process 100 complete for transferred-in 15 complete for material 40 complete for conversion 100 Units transferred in Ending work in process 100 complete for 8 650 transferred-in 30 complete for material 65 complete for conversion 200 FINISHING DEPARTMENT COSTS Transferred-In Direct Material Conversion Total Beginning inventory 2 176 30 95 2 301 Current 188 570 15 471 21 600 225 641 Totals 190 746 15 501 21 695 227 942 Required a. Prepare a cost of production report for the Assembly Department. b. Prepare a cost of production report for the Finishing Department. Solution to Demonstration Problem a. EQUIVALENT UNITS OF PRODUCTION Whole Units Direct Material Direct Labor Overhead Beginning inventory 250 250 100 75 Units started 8 800 Units to account for 9 050 BWIP completed 250 0 150 175 Started and completed 8 400 8 400 8 400 8 400 Units completed 8 650 Ending inventory 400 400 280 360 Units accounted for 9 050 Weighted average EUP 9 050 8 930 9 010 Chapter 6 Process Costing 245 COST DATA Whole Units Direct Material Direct Labor Overhead BWIP costs Total 4 695 3 755 690 250 Current period costs 191 607 100 320 63 606 27 681 Total costs 196 302- 104 075 64 296 27 931 Divided by EUP 9 050 8 930 9 010 Cost per EUP 21.80 11.50 7.20 3.10 COST ASSIGNMENT Transferred out 8 650 X 21.80 Ending inventory Direct material 400 X 11.50 Direct labor 280 X 7.20 Overhead 360 X 3.10 Total cost accounted for 4 600 2 016 1 116 188 570 7 732 - 196 302 b. Whole Units .
