Respuesta :
Answer:
Explanation:
Opening units 10000
Started 100000
110000
Closing -15000
Transferred 95000
Cost Table W.Avg Method
A B C=A+B D E F=D+E G=C/F
Cost Opening cost Total complete Closing Equival Cost
Head cost incurred Cost units WIP ant units P/U
Material 1,500 154,500 156,000 95,000 9,000 104,000 1.50
CC 7,200 90,800 98,000 95,000 3,000 98,000 1.00
2.50
1) equivalent units of production for materials and conversion cost
Material 104,000
conversion cost 98,000
2)cost per equivalent unit for materials and conversion
Material 1.5
conversion cost 1.0
3)cost of ending work in process inventory for materials, conversion, and in total
Material 15000*0.6 9,000
conversion cost 15000*0.2 3,000
12000
D)cost of units transferred out to the next department for materials, conversion, and in total
Complete 95,000
Material 95000*1.5 142500
conversion cost 95000*1.0 95000
237500
Or
Complete 95,000 2.50 237,500
5) Reconciliation
Openiing Wip
Material 10,000 1,500
Labour 8,000 7,200
8,700
Complete 95,000 2.50 237,500
Closing Wip
Material 9,000 1.50 13,500
Labour 3,000 1.00 3,000
16,500
Total Cost 262,700