Cost per equivalent unit of production
[DOC File]gar003, Chapter 3 Systems Design: Job-Order Costing
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In computing unit cost for the month when there is beginning inventory, the cost of the beginning inventory is added to the monthly production costs before dividing by equivalent production. 14. In computing the unit cost of production in a department subsequent to the first, the transferred-in costs and units from the prior department are ...
Equivalent Production (With Examples) | Cost Accountancy
a. Equivalent production. b. Cost of goods transferred from work in process to finished goods. c. Net income for the period. d. Cost per unit of ending inventory of work in process. c 12. It is usually necessary to calculate equivalent unit production for. a. materials. b. conversion costs. c. materials and conversion costs.
[DOC File]CHAPTER 13: INTRODUCTION TO PRODUCT COSTING
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Cost per equivalent unit of production for material $18.20 Cost per equivalent unit of production for conversion 23.25 Total cost per equivalent unit of production $41.45 2. Computation of equivalent units in ending inventory: Materials Conversion Units in ending inventory 300 300 Percentage completed 80 % 40 % Equivalent units of production ...
[DOC File]Process Costing - youcancallmefrance
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Cost of Beginning WIP $1,800. Total Production Costs Incurred . During Period 9,500. $11,300. Equivalent Unit Cost = Total Production Cost . Equivalent Units of output = Total Production Cost (including beg. Inv) Units Completed + Equiv. Units in Ending WIP = $11,300 . 1,100+150(.333) = $11,300. 1,150 = $ 9.826. Case D: Production Costs ...
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