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3.3 Process Costing (Weighted Average) | Managerial Accounting
Calculate cost per equivalent unit. Cost per equivalent unit = £ = £ Apportion cost between finished output and work-in-progress £ Value of finished output 35,000 ( £3.50 Work-in-progress 5,000 ( £3.50 Total costs accounted for Separate material and conversion costs (a) Collect data for the period
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[DOC File]Chapter 5--Product and Service Costing: A Process Systems ...
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Calculate the cost per equivalent unit for materials ($76.25). Calculate the cost per equivalent unit for conversion ($72.75), and the total cost per equivalent unit ($149.00). Learning Objective 5: Prepare a cost reconciliation using the weighted-average method. v. The third step is to prepare a cost …
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[DOC File]Student lecture notes - Pearson Education
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The cost per equivalent unit is $49.10 for transferred in costs. There are 400 equivalent units in ending inventory for transferred in costs (cell C12). Multiplying these two figures we get it $19,641.67.
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[DOC File]SchoolNet SA
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Cost per equivalent unit: Current costs $75,000 $16,000 $88,000. Divided by equivalent units ÷73,000 ÷70,200 ÷70,200. Cost per equivalent unit $1.027 $0.228 $1.254 $2.509* Costs accounted for: Units transferred out: Units, beginning work in process: From prior period ($4,500 + $600 + $3,000) $8,100
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[DOCX File]Weber State University
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Enter the Unit of Measurement data for the other two products from above Chart 1 in cells . D6. and . D7. Your worksheet should look like the sample below: Calculating Cost per Unit. Divide . Total Price. by the . Volume of Product. to calculate . Cost per Unit. To calculate cost per unit: Select cell . E5. Type = Select cell . B5. Type ...
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Calculate the cost per equivalent unit