ࡱ> mal#` %bjbj\.\. '>D>D*Q ----GGGT8H84 8HLFQW_X\X0hGZ?VQWZZ--F~oooZB-pGFoZoorsT@4G"tF < [vtvN0t1db 1"t"t1GuXZEY@oY4YXXXvo^XXXZZZZ8H8H8H8H8H8H8H8H8H------ Chapter 8 Process-Costing Systems ANSWERS to Review Questions Equivalent units are computed in process costing because it enables companies to assign costs to whole units rather than partial units. Equivalent units represent the amount of work actually performed on products not yet complete translated to the work required to complete an equivalent number of whole units. For example, four units were started at the beginning of a month and each was 25 percent complete at the end of the month. The work performed would be considered equivalent to the work performed to complete one whole unit. This calculation allows companies to assign costs to one whole unit rather than four partially completed units. Using the basic cost flow equation, rearrange the terms to solve for the unknown beginning inventory. From BB + TI TO = EB, we have: Beginning Inventory + Transfers In Transfers Out = Ending Inventory. Rearranging yields: Beginning Inventory = Transfers Out + Ending Inventory Transfers In 8.3 With FIFO costing, the units in the beginning inventory are transferred out first. These beginning inventory units carry with them the costs incurred in a previous period plus the costs incurred this period to complete the beginning inventory. Units started and completed during the period are charged out using all current period costs. While such a distinction is made by the department transferring the units out, the department receiving the units usually ignores the distinction in costs incurred in the prior department. 8.4 Under FIFO costing, the equivalent units represent only the work done in the current period. Under weighted-average costing, the equivalent units represent the work associated with all of the costs charged to work in process regardless of the period in which those costs were incurred (i.e., including costs from prior periods that are in beginning inventory). 8.5 Prior department costs behave the same as direct materials, which are typically added at the start of production. They are treated separately because they represent the accumulation of costs from previous departments rather than the receipt of materials from the stores area. It is helpful to separate prior department costs from other costs because the manager of the department receiving the transferred units has no control over the costs incurred in prior departments. Thus, the prior department costs are not useful for evaluating the performance of the manager of the department receiving the units. 8.6 Using the basic cost flow equation, rearrange the terms to solve for the unknown transfers out. From BB + TI TO = EB, we have: Beginning Inventory + Transfers In Transfers Out = Ending Inventory. Rearranging yields: Transfers Out = Beginning Inventory + Transfers In Ending Inventory 8.7 Process costing typically separates the costs of spoiled units from the costs of other outputs of the period. Some process costing systems classify spoiled goods under two categories: 1) Normal spoilage, where the spoiled good is treated as a natural outcome of an imperfect process and is counted as a normal cost of good units produced. This approach is in some disfavor as it can be interpreted as tolerance of spoilage. 2) Abnormal spoilage, where the spoiled good was not expected and is treated as a cost of the period. 8.8 Spoilage costs are similar to underapplied overhead because they are both costs in excess of what was expected. 8.9 Relative costs and benefits of weighted-average vs. FIFO costing: Weighted-average costing BenefitsCostsEasier to learn and apply in practice More appropriate than FIFO when costs per unit do not materially differ from one period to the nextNumbers are not reflective of current year activity Can hide signals that process costs are changing FIFO costing BenefitsCostsUnits are based on current period activity More accurate at matching actual costs to the period of production Can signal process cost changes which can warrant other changes such as the pricing of productsRequires detailed information Complicated to calculate 8.10 Operation costing is a hybrid of job costing and process costing by adding customized materials to a continuous process. The accounting is similar in that costs of materials are assigned separately to jobs, like job costing. Conversion costs are assigned equally over each operation. ANSWERS to CRITICAL ANALYSIS 8.11 To assign costs to specific lots of cereal or similarly mass-produced items requires a lot of recordkeeping. Assuming products are all the same, a process costing system provides sufficient information for control purposes. Recordkeeping is simplified since all costs in a given month are accumulated in one account and assigned at the end of the period. 8.12 a. Certainly, LIFO process costing is possible. This just means that cost of goods completed exhausts all of current costs applied before dipping into beginning WIP costs. Ending WIP, therefore, could contain mostly costs from beginning WIP. Though this does not mirror most production process flows, it would be possible to measure costs this way so that cost of goods completed (and cost of goods sold) reflects current costs more accurately. b. MeadWestvaco, Corporation, a large paper producer, reports in its Form 10-Ks a mix of inventory costing methods: Cost is determined using the last-in, first-out (LIFO) method for raw materials, finished goods and certain production materials, where allowed for U.S. federal income tax purposes. Cost of all other inventories is determined by the first-in, first-out (FIFO) or average cost method. 8.13 b. If there is no beginning WIP inventory, all costs assigned to cost of goods completed (and ending WIP) are current costs. Therefore, both weighted-average and FIFO process costing always will generate the same cost of goods manufactured. 8.14 a. Total equivalent units would be understated. (A lower percentage completion multiplied by the number of physical units results in lower equivalent units.) b. Costs per equivalent unit would be overstated. (Fewer equivalent units divided into the same costs results in higher costs per equivalent unit.) c. Costs assigned to cost of goods transferred out for the period would be overstated. (Higher costs per unit result in over-costing.) 8.15 b. Weighted average costing considers both current costs and costs in beginning WIP inventory. 8.16 e. None of these answers is correct. Answer a is incorrect because it ignores different degrees of completion. b is incorrect because it double-counts units started that are still in ending WIP. c is incorrect because units in ending WIP should be multiplied by the amount of work done this period, not the amount necessary to complete them (in the future). d is incorrect because it defines weighted average equivalent units and repeats the error of c. 8.17 No process is 100 percent error-free, and some spoilage is inevitable. Moreover, the optimal level of spoilage usually is not zero the cost of eliminating the last spoiled unit may be prohibitively high. However, treating spoilage as a normal cost of production runs the risk of approving higher levels of spoilage than would be achieved with less tolerance. Reporting spoilage separately is a step toward recognizing the magnitude of an organizations spoilage problem. The next step is to determine the costs and benefits of reducing spoilage. 8.18 Some organizations classify spoilage into normal and abnormal categories. The rate of normal spoilage usually is based on historical experience and is considered a normal cost of production. Any amount of spoilage above that amount would be treated as an extraordinary cost of the period. This treatment of spoilage, unfortunately, could result in complacency about higher than necessary levels of spoilage. Other organizations may be able to reduce spoilage and its wasted resources and gain a cost advantage. 8.19 If you overstate degrees of completion of ending WIP, you also will overstate the amount of equivalent units of work done overall. This will lead to a lower cost per equivalent unit, and, if completed units are sold, cost of goods sold will be lower than it should be (and the periods income higher). Relatively more cost will be retained in ending WIP than justified. In future periods, either more than normal cost will be added to actually complete these units in ending WIP, or the cost of ending WIP will be restated to reflect actual degrees of completion. In either event, these costs, once buried in ending WIP, will be expensed eventually. If the individual wishes to play this game, each period ending WIP must be overstated even more, until there is almost no more overstating to do. The units may be shown as nearly complete, but an audit would reveal otherwise, unraveling the whole scheme. SOLUTIONS to eXERCISES 8.20 (20 min) Equivalent units computation, weighted-average method Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversionUnits to account for: Beginning WIP 1,000  Units started12,000  Total units to account for13,000 Units accounted for: Completed and transferred out 9,000 100%100%9,000  9,000  Ending WIP*4,000 10%20%400 800  Total units accounted for 13,000 9,400 9,800  (a) (b) * EI = 1,000 + 12,000 9,000 = 4,000  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.21 (30 min) Equivalent units computation, FIFO method (Appendix A) Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversion Units to account for: Beginning WIP 1,000 20%15%200  150  Units started12,000  Total units to account for13,000 Units accounted for: Completed and transferred out: From beginning inventory1,00080%85%800850 Started and completed8,000100%100%8,0008,000 Units in ending WIP*4,000 10%20%400  800  Total units accounted for13,000 Current period equivalent units (a) 9,200(b) 9,650* EI = 1,000 + 12,000 - 9,000 = 4,000  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.22 (20 min) Equivalent units computed, weighted-average method Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversion Units to account for: Beginning WIP* 7,000  Units started25,000  Total units to account for32,000 Units accounted for: Completed and transferred out 22,000 100%100%22,000  22,000  Ending WIP10,000 20%10%2,000 1,000  Total units accounted for32,000 (a) 24,000 (b) 23,000 *BI = 22,000 + 10,000 25,000 = 7,000  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.23 (30 min) Equivalent units computed, FIFO method (Appendix A) Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversionUnits to account for:Beginning WIP* 7,000 55%70%3,850  4,900 Units started 25,000 Total units to account for 32,000 Units accounted for:To complete beginning WIP 7,000 45%30% 3,150  2,100 Started and completed**  15,000 100%100%15,000  15,000 Ending WIP 10,000 20%10% 2,000  1,000 Total units accounted for 32,000 Current period equivalent units20,150  18,100 *BI = 10,000 + 22,000 25,000 **15,000 units started and completed = 22,000 total transferred out 7,000 transferred out that was in beginning inventory  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.24 (20 min) Equivalent units computed, weighted- average method Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversionUnits to account for:Beginning WIP  6,000 Units started40,000 Total units to account for46,000 Units accounted for:Completed and transferred out 30,000 100%100%30,000  30,000 Ending WIP 16,000 100%40%16,000 6,400 Total units accounted for46,000 (a) 46,000 (b) 36,400   HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.25 (30 min) Equivalent units computed, FIFO (Appendix A) Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversionUnits to account for:Beginning WIP 250 100%40%250  100 Units started1,000 Total units to account for1,250 Units accounted for:Completed and transferred out: From beginning inventory 250 0%60%0 150 Started and completed800100%100%800800Ending inventory200100% 70%200140Total units accounted for1,250 January equivalent units1,000 1,090   HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.26 (20 min) Costs per equivalent unit computed, weighted average method Flow of units Physical unitsPercent completeMaterialsEquiv. Units MaterialsUnits to account for:Beginning WIP  60,000 Units started 160,000 Total units to account for 220,000 Units accounted for:Completed and transferred out 170,000 100%170,000 Ending WIP  50,000 100%50,000 Total units accounted for 220,000 220,000 Costs to account forMaterialsCosts in beginning WIP $ 13,200 Current period costs 35,200 Total costs to account for $ 48,400 Cost per equivalent unit$ 0.22** $0.22 = $48,400 ( 220,000 EU  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.27 (30 min) Equivalent units computed, FIFO (Appendix A) Flow of units Physical unitsDegree of CompletionEquivalent UnitsUnits to account for:Beginning WIP 40,000 60% 24,000 Units started 700,000 Total units to account for 740,000 Units accounted for: Beginning WIP40,00040%16,000Started and completed* 620,000 100% 620,000 Ending WIP 80,000 20% 16,000 Total units accounted for 740,000 April equivalent units 652,000 * 620,000 units started and completed = 660,000 total transferred out 40,000 transferred out that was in beginning inventory  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.28 (40 min) Cost per equivalent unit with spoilage, weighted average method Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversionUnits to account for:Beginning WIP  150 Units started 1,000 Total units to account for 1,150 Units accounted for:Completed and transferred out 750 100%100%750  750 Spoilage 100 100%100%100  100 Ending WIP  300 40%20%120  60 Total units accounted for 1,150 970  910 Costs to account forTotal CostsMaterialsConversionCosts in beginning WIP $ 624  $ 488  $ 136 Current period costs9,042  5,720 3,322 Total costs to account for9,666 6,208 3,458 Cost per equivalent unit $ 10.20  $ 6.40*  $ 3.80** * $6.40 = $6,208 ( 970 EU ** $3.80 = $3,458 ( 910 EU  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.29 (30 min) Cost assignment to units transferred out, spoilage, and ending inventory (using costs from exercise 8.28), weighted-average Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversionUnits to account for:Beginning WIP  150 Units started 1,000 Total units to account for 1,150 Units accounted for:Completed and transferred out 750 100%100%750  750 Spoilage 100 100%100%100  100 Ending WIP  300 40%20%120  60 Total units accounted for 1,150 970  910 Costs to account forTotal CostsMaterialsConversionCosts in beginning WIP $ 624  $ 488  $ 136 Current period costs9,042  5,720 3,322 Total Costs to account for9,666 6,208 3,458 Cost per equivalent unit $ 10.20  $ 6.40  $ 3.80 Costs assignedTotal CostsMaterialsConversionCompleted and transferred out $ 7,650  $ 4,800a  $ 2,850b Spoilage1,020 640c  380d Ending WIP 996  768e  228f Total costs assigned $ 9,666  $ 6,208  $ 3,458 a $4,800 = $6.40 x 750 E.U. b $2,850 = $3.80 x 750 E.U. c $640 = $6.40 x 100 E.U. d $380 = $3.80 x 100 E.U. e $768 = $6.40 x 120 E.U. f $228 = $3.80 x 60 E.U. Costs for units completed and transferred out total $7,650, spoilage costs total $1,020, and ending inventory costs total $996.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.30 (30 min) Costs per equivalent unit (with spoilage) computed, weighted average a. Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversionUnits to account for:Beginning WIP  8,000 Units started 14,000 Total units to account for 22,000 Units accounted for:Completed and transferred out 17,000 100%100%17,000  17,000 Spoilage 500 100%50%500  250 Ending WIP  4,500 80%40%3,600  1,800 Total units accounted for 22,000 21,100  19,050 Costs to account forTotal CostsMaterialsConversionCosts in beginning WIP $ 98,260  $ 31,400  $ 66,860 Current period costs 895,240  390,600 504,640 Total costs to account for$993,500  422,000 571,500 Cost per equivalent unit $ 50  $ 20*  $ 30** * $20 = $422,000 (21,100 E.U. ** $30 = $571,500 (19,050 E.U.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.31 (40 min) Cost assignment to units transferred out, spoilage, and ending inventory (using costs from exercise 8.30), weighted average Note: Answers might differ due to rounding the cost per equivalent unit calculation. Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversionUnits to account for:Beginning WIP  8,000 Units started 14,000 Total units to account for 22,000 Units accounted for:Completed and transferred out 17,000 100%100%17,000  17,000 Spoilage 500 100%50%500  250 Ending WIP  4,500 80%40%3,600  1,800 Total units accounted for 22,000 21,100  19,050 Costs to account forTotal CostsMaterialsConversionCosts in beginning WIP $ 98,260  $ 31,400  $ 66,860 Current period costs 895,240  390,600 504,640 Total costs to account for$993,500  422,000 571,500 Cost per equivalent unit $ 50  $ 20  $ 30 Costs assignedTotal CostsMaterialsConversionCompleted and transferred out $ 850,000 $340,000a  $ 510,000b Spoilage 17,500  10,000c  7,500d Ending WIP 126,000  72,000e  54,000f Total costs assigned $ 993,500  $ 422,000  $ 571,500 a $340,000 = $20 x 17,000 E.U. b $510,000 = $30 x 17,000 E.U. c $10,000 = $20 x 500 E.U. d $7,500 = $30 x 250 E.U. e $72,000 = $20 x 3,600 E.U. f $54,000 = $30 x 1,800 E.U. Costs for units completed and transferred out total $850,000, spoilage costs total $17,500, and ending inventory costs total $126,000.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.32 (60 min) Assign costs to products, operation costing (Appendix B) a. Dirt Touring Wheelchairs Number of units produced 240 80 50 Costs: Direct materials* $ 72,000 $16,000 $40,000 Conversion costsBasic Assy** 24,000 8,000 5,000 Conversion costs-Special Assy*** 9,600 0 10,000 Total Product Costs $105,600 $24,000 $55,000 Cost per Unit (total costs/units) $440 $300 $1,100 * Equals number of units produced times the cost of direct materials per unit: for Dirt bikes, $72,000 = $300 x 240 units ** Equals number of units produced times $100 per unit: for Dirt bikes, $24,000 = $100 x 240 units *** Equals number of units produced times cost per unit for special assembly: for Dirt bikes, $9,600 = $40 x 240 units b.  D = Dirt Bike T = Touring Motorcycle W = Motorized Wheelchair 8.32 (continued) c. South Central West Revenue $90,000 $80,000 $80,000 Costs Dirt1 17,600 44,000 44,000 Touring2 24,000 Wheelchairs3 44,000 11,000 Profits $28,400 $12,000 $25,000 1 Equals $440 (from part a above) x units produced and sold to customer: for South, $17,600 = $440 x 40 units 2 Equals $300 (from part a above) x units produced and sold to customer: for Central, $24,000 = $300 x 80 units 3 Equals $1,100 (from part a above) x units produced and sold to customer: for South, $44,000 = $1,100 x 40 units 8.33 (60 min) Assign costs to products, operation costing (Appendix B) a. Nicholson Pitt J. Dean Number of coats produced 250 140 60 Costs: Direct materials* $ 50,000 $42,000 $30,000 Conversion costsBasic Assy** 25,000 14,000 6,000 Conversion costs-Special Fin.*** 0 7,000 2,400 Total Product Costs $75,000 $63,000 $38,400 Cost per Unit (total costs/units) $300 $450 $640 * Equals number of units produced times the cost of direct materials per unit: for Nicholson coat, $72,000 = $200 x 250 units ** Equals number of units produced times $100 per unit: for Nicholson coat, $25,000 = $100 x 250 units *** Equals number of units produced times cost per unit for special finishing: for Pitt coat, $7,000 = $50 x 140 units 8.33 (continued) b.  EMBED Excel.Sheet.8  Solutions to problems 8.34 (45 min) Production cost report, weighted-average method a. Gates Company Production Cost Report Month Ending March 31 Physical unitsDegree of CompletionEquivalent UnitsFlow of unitsMaterialsConversionMaterialsConversionUnits to account for:Beginning WIP 22,000 Units started12,000 Total units to account for 34,000 Units accounted for:Completed and transferred out28,000 100%100%28,000 28,000 Ending WIP 6,000 80%60%4,800 3,600 Total units accounted for 34,000 32,800  31,600 Costs to account forTotal CostsMaterialsConversionCosts in beginning WIP $ 49,800  $22,360  $27,440 Current period costs33,800  17,000 16,800 Total Costs to account for83,600 39,360 44,240 Cost per equivalent unit  $ 1.20  $ 1.40 Costs assignedTotal CostsMaterialsConversionCompleted and transferred out $72,800  $ 33,600a  $ 39,200bEnding WIP10,800  5,760c5,040dTotal costs assigned $ 83,600  $ 39,360  $ 44,240 a $33,600 = $1.20 x 28,000 E.U. b $39,200 = $1.40 x 28,000 E.U. c $5,760 = $1.20 x 4,800 E.U. d $5,040 = $1.40 x 3,600 E.U. b. Cost flows Finished Goods Inventory $72,800 WIP Inventory $72,800 To transfer costs from Work-in-Process inventory to Finished Goods Inventory.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.35 (60 min.) Production cost report, FIFO method (Appendix A) Note: Answers might differ because of rounding. Production Cost Report (FIFO) Month ending March 31 Mat. Conv Costs EU: Mat EU: Conv costs Units to account for Beg. WIP 22,000 Units started 12,000 Total to account for 34,000 Units to account for Work to complete Beg Inv 22,000 25% 30% 5,500 6,600 Started and completed 6,000 100% 100% 6,000 6,000 Units in End Inv 6,000 80% 60% 4,800 3,600 Total units accounted for 34,000 16,300 16,200 Flow of Costs Costs to be accounted for Costs in Beg Inv $49,800 $22,360 $27,440 Current period costs 33,800 17,000 16,800 Total to be accounted for $83,600 $39,360 $44,240 Costs per EU* $1.04294 $1.03704 Costs accounted for Costs transferred out: From Beg Inv $49,800 $22,360 $27,440 To complete Beg Inv** 12,580 5,736 6,844 Started and completed*** 12,480 6,258 6,222 Total costs transferred out 74,860 34,354 40,506 Costs in End Inv**** 8,739 5,006 3,733 Total costs accounted for $83,600# $39,360 $44,240# 8.35 (continued) Footnotes to table * Cost per EU (equivalent unit) equals current period costs divided by equivalent units of work done in the current period: $1.04294 = $17,000/16,300; $1.03704= $16,800/16,200. ** Costs to complete beginning inventory equal equivalent units to complete beginning inventory times cost per EU: $5,666 = 5,500 x $1.04294; $6,855 = 6,600 x $1.03704. *** Costs of units started and completed equals units started and completed times cost per EU: $6,258 = 6,000 x $1.04294; $6,222 = 6,000 x $1.03704. **** Costs in ending inventory equal number of equivalent units in ending inventory times cost per EU: $5,006 = 4,800 x $1.04294; $3,733 = 3,600 x $1.03704. # Numbers do not add to total because of rounding. (Totals are correct.) b. The FIFO approach is helpful when costs fluctuate significantly over time. A case can be made for using the FIFO method for the company because this method tracks costs by period, and helps identify increasing or decreasing costs by period. Using the FIFO approach would help the managers of this company see that it had lower costs in the current period than in the previous period.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.36 (45 min) Production cost report, weighted-average method a. Note: Answers might differ somewhat due to rounding the cost per equivalent unit   HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  b.  8.37 (45 min) Production cost report, weighted-average a. Note: Answers might differ due to rounding the cost per equivalent unit calculation.   HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  b. 8.38 (60 min) Production cost report, FIFO (Appendix A) a. Note: Answers might differ due to rounding the cost per equivalent unit calculation.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.38 (continued) b. c. Using weighted-average costing, ending WIP Inventory was $21,442. Using the FIFO costing approach, ending WIP Inventory was $15,278. The difference is attributable to a lower current cost per equivalent unit using FIFO, which is ultimately assigned to ending WIP Inventory (and the most recent completed inventory transferred out). The FIFO approach is helpful when costs fluctuate significantly over time. A case can be made for using the FIFO method for Needles Production Company because this method tracks costs by period, and helps identify increasing or decreasing costs by period. Using the FIFO approach would help the company identify that it had lower costs in the current period. 8.39 (40 min) Solving for unknownsweighted-average a. Answer: 4,350 units. Start with the formula: transferred out (TO) = beginning inventory (BI) + transferred in (TI) ending inventory (EI). TO = 4,100 + 3,500 3,250 TO = 4,350 b. Answer: $53,300. First compute the cost per equivalent unit from ending inventory: $4,500/(6,000 x .2) = $3.75 Next, multiply the cost per equivalent unit by the total equivalent units for the period to derive the total costs (including BI costs): $3.75 x 18,000 = $67,500. Finally, subtract the BI costs from the total costs to derive the materials costs incurred this period: $67,500 - $14,200 = $53,300. c. Answer: 200 equivalent units First, compute the cost of ending inventory: EI = BI + TI TO EI = $1,900 + $18,100 - $19,200 = $800 Next compute the cost per equivalent unit: $19,200 costs TO/4,800 units TO = $4 Finally: $800/$4 = 200 equivalent units d. Answer: 1,200 units in the ending inventory First, find the cost per equivalent unit: $3,360 TO/1,600 units TO = $2.10 Next, find the equivalent units for materials costs in EI: $630/$2.10 = 300 equiv. units Finally, if these units are 25% complete, then the total number of units in EI must be 1,200 (1,200 = 300/.25) 8.40 (60 min) Production cost report, weighted average a. Note: Answers might differ due to rounding the cost per equivalent unit calculation. Flow of UnitsDegree of CompletionEquivalent UnitsUnits to be accounted forPhysical unitsTrans. InMat'lsConv.Trans. InMaterialsConversionBeginning WIP 1,000 100%60%75% 1,000  600  750 Units Transferred In 6,000 Total units to account for 7,000 Units accounted forCompleted and transferred out* 4,300 100%100%100% 4,300  4,300  4,300 Ending WIP 2,700 100%80%45% 2,700  2,160  1,215 Total units accounted for 7,000  7,000  6,460  5,515 Equivalent units 7,000  6,460  5,515 Costs to be accounted for CostsTrans. InMaterialsConversionCosts in beginning WIP $ 8,120,000  $ 7,100,000  $ 600,000  $ 420,000 Current period costs52,175,00043,200,0002,500,0006,475,000Total Costs to be accounted for $ 60,295,000  $ 50,300,000  $ 3,100,000  $ 6,895,000 Cost per equivalent unit  $ 7,185.71  $ 479.88  $ 1,250.23 Costs accounted forCompleted and Transferred out $ 38,338,014  $ 30,898,571  $ 2,063,467  $ 5,375,975 Ending WIP21,956,98619,401,4291,036,5331,519,025Total costs accounted for $ 60,295,000  $ 50,300,000  $ 3,100,000  $ 6,895,000 * 4,300 = 7,000 - 2,700 HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.40 (continued) b. WIP BB 8,120,000 TI 52,175,000* TO 38,338,014 EB 21,956,986 * Transfers-in cost represents the total of shredding process costs, direct material costs, and conversion costs; $52,175,000 = $43,200,000 + $2,500,000 + $6,475,000 8.41 (60 min) Production cost report, weighted-average a. Degree Of CompletionEquivalent units Units to be accounted forPhysical UnitsTransferred InMaterialsLaborOverheadTransferred InMaterialsLaborOverheadBeginning WIP1,000 100%100%60%50% 1,000  1,000 600  500 Units transferred In5,000 Total units to account for6,000 Units accounted forCompleted & transferred 4,000 100%100%100%100% 4,000  4,000 4,000  4,000 Ending WIP 2,000 100%90%70%35% 2,000  1,800 1,400  700 Total units accounted for 6,000  6,000  5,800 5,400  4,700 Costs to be accounted forCostsCosts in beginning WIP $ 64,700  $ 32,000  $ 20,000 $ 7,200  $ 5,500 Current period costs310,000  160,000  96,000  36,000  18,000 Total costs to account for $ 374,700  $ 192,000  $ 116,000 $ 43,200  $ 23,500 Cost per equivalent unit $ 32.00  $ 20.00 $ 8.00  $ 5.00 Costs accounted forCompleted & transferred out $ 260,000  $ 128,000  $ 80,000  $ 32,000  $ 20,000 Ending WIP 114,700  64,000  $ 36,000  $ 11,200  $ 3,500 Total costs accounted for $ 374,700 $ 192,000$ 116,000$ 43,200$ 23,500 b. The weighted-average production analysis indicates that the assembling department has met its material cost target and beat its labor cost target. However, it has not met its overhead cost target of $4.50 (versus $5.00 actual cost).  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.42 (45 min) Production cost report (with spoilage), weighted-average a. Note: Answers might differ due to rounding the cost per equivalent unit calculation. Flow of UnitsPhysical unitsDegree of CompletionEquivalent UnitsUnits to be accounted forMaterialsConversionMaterialsConversionBeginning WIP 11,000 75%70%Units Started6,000 Total units to account for17,000 Units accounted forCompleted and transferred  13,800 100%100%13,800  13,800 Spoilage 200 100%100%200  200 Ending WIP 3,000 80%60%2,400  1,800 Total units accounted for 17,000 16,400  15,800 Costs to be accounted forCostsCosts in beginning WIP $ 4,650  $ 3,200  $ 1,450 Current period costs31,800 16,000  15,800 Total Costs to account for36,450 19,200 17,250 Cost per equivalent unit$1.171  $ 1.092 Costs accounted forCompleted and Transferred out $ 31,222  $ 16,156  $ 15,066 Spoilage453 234 219 Ending WIP 4,775  2,810  1,965 Total costs accounted for $ 36,450 $ 19,200 $ 17,250  b. WIPBB 4,650TI 31,800TO 31,222Spoilage 453 EB 4,775  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.43 (45 min) Production cost report (with spoilage), weighted-average a. Note: Rounding is due to rounding the cost per equivalent unit calculation. Flow of UnitsPhysical unitsDegree of CompletionEquivalent UnitsUnits to be accounted forMaterialsConversionMaterialsConversionBeginning WIP 13,000 70%60%Units Started17,000 Total units to account for30,000 Units accounted forCompleted and transferred  22,500 100%100%22,50022,500Spoilage1,500 75%60%1,125900Ending WIP 6,000 60%55%3,6003,300Total units accounted for 30,000 27,22526,700Costs to be accounted forCostsCosts in beginning WIP $ 18,500  $ 6,500  $ 12,000 Current period costs 31,800 16,000  15,800 Total Costs to account for$ 50,300 $ 22,500  27,800 Cost per equivalent unit$ 0.8264$ 1.0412 Costs accounted forCompleted and Transferred out $ 42,021  $ 18,594 23,427Spoilage1,868931937Ending WIP 6,411  2,975 3,436Total costs accounted for $ 50,300 $ 22,500 $ 27,800  b. WIPBB 18,500TI 31,800TO 42,021Spoilage 1,868 EB 6,411  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.44 (30 min) Transfer from Prior Department, Weighted Average a. Flow of UnitsPhysical unitsDegree of CompletionEquivalent UnitsUnits to be accounted forMaterialsConversionMaterialsConversionBeginning WIP 25,000 0%40%Units transferred In 120,000 Total units to account for 145,000 Units accounted forCompleted & transferred  132,500 100%100%132,500  132,500 Ending WIP 12,500 100%30%12,500  3,750 Total units accounted for145,000 145,000  136,250  b. Flow of UnitsPhysical unitsDegree of CompletionEquivalent Units Units to be accounted forTransferred InMaterialsConversionTransferred InMaterialsConversionBeginning WIP50,000 100%0%80%Units Transferred In320,000 Total units to account for370,000 Units accounted forCompleted & transferred 330,000 100%100%100% 330,000  330,000  330,000 Ending WIP 40,000 100%0%90% 40,000  -  36,000 Total units accounted for370,000  370,000  330,000  366,000  solutions to cases 8.45 (60 min) Public policy and process costing a. $000 omitted BalanceFinished goods WIPBB (given)$ 24, 832*$ 13,868*TI = EB + TO BB*330,361335,713TO = BB + TI EB**329,748*330,361EB (given)25,445*19,220* * Given in the case. ** TO is CGS for Finished Goods Inventory. TO for WIP is the TI to Finished Goods Inventory. b. Process costs per unit. Start by computing product line costs. Operating profit = Net sales SG&A COGS. So, COGS = Net sales SG&A Operating profit. $000 omitted. Product line Net sales% sales SG&A*Operating profitCGSTimber products$ 79,045 21.83% $7,053  $ 37,309 $ 34,683 Paper and paperboard92,43325.52% 8,247  (11,842)96,028 Converted products190,67752.65% 17,013  (25,373)199,037  Total$ 362,155100%$ 32,313 $ 94 $ 329,748  * Allocated to product line based on the product lines percent of total sales. For example, $7,053 = $79,045/$362,155 x $32,313.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.45 (continued) The following table answers both questions b and c: Product area CGSSales quantityYear 2 cost per unitYear 1 cost per unit % changeTimber products$ 34,683,000 144,000,000$ .24 $ .234%Paper and paperboard96,028,000 177,000542.53 502.018%Converted products199,037,000 255,000780.54 789.59-1% Total$329,748,000  The results in the last column are consistent with reduced conversion costs for converted products despite increased material costs converted product costs have declined. It does not appear, however, that the company has reduced its conversion costs for timber or paper sufficiently to offset increased material prices. This demonstrates the cost squeeze experienced by Longview Fibre and others that depend on more expensive, local timber. Some companies, such as Weyerhaeuser, have secured long-term supplies from private lands in Canada and have entered joint ventures to grow and harvest timber in New Zealand and South America. 8.46 (60 min) Choosing between job and process costing Answers will vary. Some large companies that have both commercial and governmental customers include such defense contractors as Boeing, General Electric and Honeywell. Many consulting firms, including the Big 5 accountancy firms, service both governmental and commercial customers. Many firms that provide IT, food and maintenance services have both governmental and commercial customers. Some universities offer programs for governmental employees, such as people in the military services, and nongovernmental students. (Note that governmental is not limited to national governments, but includes local, county and state/provincial governmental units.) Governmental contracts sometimes require cost-plus fees, which necessitate job costing. Companies with governmental customers sometimes find that the profit margins are smaller on governmental work, thus increasing the benefits of close cost control that job costing provides. Governments might require job costing because they are subject to scrutiny by citizens who want to know how much is spent on particular jobs or projects. 8.47 (60 min.) Spoilage costs, weighted-average a. Normal vs abnormal spoilage: The issue is whether any spoilage should be regarded as normal. Many feel that this label implies that spoilage is acceptable, and that this attitude is not competitive these days. Normal spoilage of 300 jackets at the first inspection (4.1% of those inspected = 300 / (8,160 900)) seems quite high for most industries. Presumably, the company will seek to eliminate the sources of the abnormal spoilage, but why not seek to eliminate it all? Although the optimal amount of spoilage (or defects) may be greater than zero, normal spoilage implies historical levels of spoilage that people have gotten used to. b. Production analysis Flow of UnitsDegree of CompletionEquivalent UnitsUnits to be accounted forPhysical units Material #1 Material #2 Conversion Material #1 Material #2 ConversionBeginning WIP560 100%0%25%Units started7,600 Total units to be accounted for8,160 Units accounted forCompleted 6,600 100%100%100%6,600 6,600 6,600 Spoilage - 1st insp460 100%0%70%460  - 322 Spoilage - 2nd insp200 100%100%100%200 200 200 Ending WIP 900 100%0%50% 900  -  450 Units accounted for 8,160  8,160  6,800  7,572 Costs to be accounted forBeginning WIP $ 17,006 $12, 500 $ -  $ 4,506 Current period costs 605,220  252,700  74,120  278,400 Costs to be accounted for$622,226 $ 265,200  $ 74,120  $ 282,906 Cost per equiv. unit $ 32.50  $ 10.90  $ 37.36 Costs accounted forCompleted $533,030  $ 214,500  $ 71,940  $ 246,590 Spoilage - 1st insp 26,981  14,950  -  $ 12,031 Spoilage - 2nd insp 16,152  6,500  2,180  $ 7,472 Ending WIP 46,063  29,250  -  16,813 Costs accounted for$622,226  $ 265,200  $ 74,120  $ 282,906  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  8.47 (continued) c. Required return on sales = (125 - 75) / 125 = 40%. Current costs per unit equal $80.76 (= $32.50 + $10.90 + $37.36). P = $80.76 / (1 - .40) P = $134.60 The target cost reduction = $80.76 $75 = $5.76 per unit. 8.48 (60 min.) Ethics Increasing Production to Boost Profit a. Knowing that any units started in the last half of March will remain in WIP Inventory at the end of the month, management is attempting to allocate a higher proportion of fixed costs (primarily overhead costs) to ending WIP Inventory. This in turn reduces the proportion of costs allocated to goods transferred out to Finished Goods Inventory. Since all goods transferred out during March were sold by March 31, fewer costs would ultimately be assigned to Cost of Goods Sold for the month. Lower Cost of Goods Sold results in higher net income. b. The revised production cost report appears below. Amounts may vary slightly due to rounding. 8.48 cont.  SHAPE \* MERGEFORMAT  *These costs = cost per EU x EU transferred out or in ending inventory. c. The last section of the report (Step 4) clearly identifies the impact of increasing production. Specifically, comparing the costs assigned to units transferred out from the Controllers initial estimate to the revised report prepared in part b will identify the impact on profit. Since all units transferred out were sold by March 31, the costs assigned to these units are ultimately included in Cost of Goods Sold on the income statement as of March 31. Thus, if these costs decrease, Cost of Goods Sold decreases, and net income (profit) increases. Profit is estimated to increase by $98,327 as a result of boosting production at the end of March (this amount may vary slightly due to rounding). This is calculated as follows: Costs assigned to units transferred out (no increase in production) $541,621 Costs assigned to units transferred out (with increase in production) 443,294 Increase in Profit $ 98,327 The primary reason for this increase is that more overhead costs, most of which are fixed, are allocated to units remaining in ending WIP Inventory at March 31. d. The request made by the CEO and CFO is not ethical if the only motivation is to increase profit. The case clearly states that Pacific Siding does not expect an increase in sales. Absent any additional customer demand, it appears that the only reason to boost production is to manipulate profit. This action places the company in a precarious position starting the next fiscal year as inventory levels will reach excessive levels.     Chapter 08 - Process-Costing Systems McGraw-Hill/Irwin 2009 The McGraw-Hill Companies, Inc. 8-PAGE 6 Solutions Manual 8- PAGE 27 McGraw-Hill/Irwin 2003 The McGraw-Hill Companies, Inc. 8-PAGE 40 Solutions Manual 8-PAGE 28  EMBED Excel.Sheet.8  materials (board Units feet) Unit Information  EMBED Excel.Sheet.8   EMBED Excel.Sheet.8   EMBED Excel.Sheet.8   EMBED Excel.Sheet.8   EMBED Excel.Sheet.8  Direct Direct labor Overhead Units in beginning WIP Inventory (all completed this period) 250,000 n/a n/a n/a Units started and completed during the period 140,000 100% 100% 100% Units started and partially completed during the period 225,000 80% 85% 90% Cost Information Direct materials Direct labor Overhead Costs in beginning WIP Inventory $76,000 $90,000 $150,000 Costs incurred during the period $95,000 $102,000 $150,000 Step 1: Summary of Physical Units and Equivalent Unit Calculations Units to be accounted for Physical Units Units in beginning WIP Inventory 250,000 Units started during the period 365,000 Total units to be accounted for 615,000 Units accounted for Physical Units Direct materials Direct labor Overhead Units completed and transferred out 390,000 390,000 390,000 390,000 Units in ending WIP Inventory 225,000 180,000 191,250 202,500 Total units accounted for 615,000 570,000 581,250 592,500 check: total units to be accounted for = total units accounted for? If so, amount = 0 ----> 0 Step 2: Summary of Costs to be Accounted for Costs to be accounted for Direct materials Direct labor Overhead Total Costs in beginning WIP Inventory $76,000 $90,000 $150,000 $316,000 Costs incurred during the period 95,000 102,000 150,000 347,000 Total costs to be accounted for $171,000 $192,000 $300,000 $663,000 check: total costs to be accounted for = total costs accounted for? If so, amount = $0 ----> $0 Step 3: Calculation of Cost per Equivalent Unit Direct materials Direct labor Overhead Total Total costs to be accounted for (a) $171,000 $192,000 $300,000 Total equivalent units accounted for (b) 570,000 581,250 592,500 Cost per equivalent unit (a) / (b) $0.3000 $0.3303 $0.5063 $1.1367 Step 4: Assign Costs to Units Transferred Out and Units in Ending WIP Inventory Direct materials Direct labor Overhead Total Costs assigned to units transferred out* $117,000 $128,826 $197,468 $443,294 Costs assigned to ending WIP Inventory* 54,000 63,174 102,532 219,706 Total costs accounted for $663,000 Month Ending March 31 Equivalent Units Percent Complete Data Entry Section Pacific Siding Incorporated Preliminary Production Cost Report  <;<=<G .+d+e+s+t+++++++׾v h=56B*OJQJhph$h=56B*CJOJQJhphh=B*OJQJhph!h=5B*CJOJQJhph h=>*h=CJOJQJ h=6h=CJOJQJh=5CJOJQJh=6OJQJh=OJQJh=h=6;CJ(* "> P we $If $0^`0a$ 0^`0 ^` & F*{$(xjj\\ & F $If & F $Ifkd$$Ifl0*X \  04 lap xx $If 0^`0 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ManagementMicrosoft Excel@刐wi@V{՜.+,0 PXp x Sierra College \pGraduate School of Management Ba=H  =--' <X@"1Arial1Arial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)                + ) , *  #0@@ #0@     @@  @  @  $@@ "0 "8 `Sheet1!#Sheet2$Sheet38MMaterials InventoryWIP-Basic AssemblyWIP-Special AssemblyFinished Goods16,000 T8,000 T--------------------Cost of Goods Sold->72,000 D24,000 D24,000D72,000D9,600 D40,000 W5,000 W10,000 W (   dMbP?_*+%MHP LaserJet 1300 PCL 6C od,,Letter DINU"4IUPHdLetter [none] [none]Arial4Pd?MICHAEL<Automatic>     Default Print Settingsj i k k m m @"d,,??U} I } } I } } I } } I                                                                                             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W 2 i $ . 2 i W   2 i 18,800..... 2 i $ . 2 i  -2 Cost per equivalent unit*e;2.2. .22...222 i Z 2 ] 0.6657.....i W 2 $ . 2 W  i 2 0.5529.....i 2 $ . 2  $2 Costs accounted foro;2.....222.22 02 =  Units transferred out ** ;2. .2.. .222  2 = 36,558..... 2 = $ . 2 =   Z 2 = ] 19,970..... W 2 = $ . 2 = W   2 = 16,588..... 2 = $ . 2 =  2  Ending WIP 72222M72 4,542 ....2 2,330 ....2 2,212 ....-2 Q Total costs accounted for*22..2.....222.22  2 Q 41,100..... 2 Q $ . 2 Q   Z 2 Q ] 22,300..... 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Physical Units)Production Cost Report (weighted average)c* Cost per equivalent unit equals total costs to be accounted for divided by total equivalent units Units transferred out **d** Costs assigned to units transferred out equals cost per EU times EU completed and transferred outb.a.P8.36For the Month Ending July^ for example, cost per equivalent unit for direct materials = $0.6657 = $22,300 / 33,500 EU BB 15,300 TI 25,800* TO 36,558 EB 4,542 TI 36,558y*Transferred in costs equals direct materials costs plus conversion costs for the current period; $25,800=$13,500+$12,300T for example, cost to complete units transferred out for direct materials costs< = $19,970 = ($0.6657 x 30,000 EU) - $1 rounding errorMcCain:Y Rl r   dMbP?_*+%Y!Prepared by fselto &D&RPage &PMHP LaserJet 1300 PCL 6C odXXLetter DINU"4IUPHdLetter [none] [none]Arial4Pd?MICHAEL<Automatic>     Default Print Settingsj i k k m m @"d,,??U} } }  } m }  }  } I } m } } } $ `  Y Y Y Y Y Y Y Y h  h Y Y h  h Y Y w   0 h Y Y h  h Y Y Y Y Y ,@ ,@ ,@ * ) @5@@@@@ @$@@@@@ @+@@@@@ ! :" ## ## ! :# ! ! ! ! $%L@.N@.Q@ $$ $~ &@..$$ $#0@ %\<..$$  ! 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TI 33,800*`*Transferred in costs equals direct materials costs plus conversion costs for the current period Physical Units Started and completed Units compl. and trans. out Total Units in ending WIPTotal costs to be accounted for"Costs assigned to units trans. out From beginning WIP Current costs of units ! Total costs transferred out Cost of ending WIP inventory started and completed Units started this periodin Current PeriodPercentage CompletedProduction Cost Report (FIFO))Production Cost Report (weighted average) Completed from beginning WIP*S* Percentage shown represents the remaining work required to complete beginning WIPCosts per equivalent unit**Z** Equivalent cost per unit equals current period costs divided by total equivalents unitsc* Cost per equivalent unit equals total costs to be accounted for divided by total equivalent units` for example, cost per equivalent unit for direct materials = $1.0429 = $17,000 / 16,300 EU Costs to complete beg. WIP***\*** Costs to complete beginning WIP equals cost per EU times EU completed from beginning WIP_ for example, cost to complete beg. WIP for direct materials = $5,736 = $1.0429 x 5,500 EU Units transferred out **d** Costs assigned to units transferred out equals cost per EU times EU completed and transferred out BB 6,650 TO 6,650 TI 6,650 TO 25,061** TI 25,061 EB 8,739 EB 31,711s** Current period costs transferred out = costs to complete beg. WIP + current costs of units started and completed $25,061 = $12,581 + $12,480 $33,800 = $17,000 + $16,800Wtd Avg.c.b.a.P8.36P8.37Travis CompanyFor the Month Ending July^ for example, cost per equivalent unit for direct materials = $0.6657 = $22,300 / 33,500 EUN for example, cost to complete units transferred out for conversion costs< = $19,970 = ($0.6657 x 30,000 EU) + $1 rounding error BB 15,300 TI 25,800* TO 36,558 EB 4,542 TI 36,558y*Transferred in costs equals direct materials costs plus conversion costs for the current period; $25,800=$13,500+$12,300bE XXc*p~Ex366,r96:  XX   >x b26X@@pdT0@j?0k? b*W@bT0\bUUbt[@bT0bIr0>xbb>x2k'<5N 7UDQVIHU`bl>xS0bt00AA^n00b 00Ԣ0bbb0b>xbtb0bX0bPercent0]8bXwX2X24QbΝ0pbblbXwW b]W4]yXwi?XbT01? ? b*WybT0ibp{d Pbyb09    dMbP?_*+%Y!Prepared by fselto &D&RPage &PMHP LaserJet 4L@g,,@MSUDHP LaserJet 4L?\ad "d,,??U} } }  } m }  }  } I } m } } } $ `Y>#?@ %\<#?\@ %\<l@c* Cost per equivalent unit equals total costs to be accounted for divided by total equivalent units$$$$$g@^ for example, cost per equivalent unit for direct materials = $0.6657 = $22,300 / 33,500 EU$$$$$m@d** Costs assigned to units transferred out equals cost per EU times EU completed and transferred out$$$$$W@N for example, cost to complete units transferred out for conversion costs$$$$$E@< = $19,970 = ($0.6657 x 30,000 EU) + $1 rounding error@ b.2 WIP Inventory 22Finished Goods Inv.2  BB 15,300  TI 25,800* TO 36,558 TI 36,558Dl(>TDQGj>Pnyw>ygk6 ,Y?YO  Q EB 4,542 !!Ry*Transferred in costs equals direct materials costs plus conversion costs for the current period; $25,800=$13,500+$12,300!"R$P8.37$%%3Travis Company%33333&&&3Production Cost Report (FIFO)&33333'"'3For the Month Ending July'33333 (a.(! Flow of Units(A Physical (#Percentage Complete(#(#Equivalent Units(#))!Units to account for)AUnits)! Direct Mat)! Conversion)! Direct Mat)! Conversion**$ Beginning WIP*%|@;?;Q@!*%@ D*D*!*%@* D*D*+%+$ Units started this period~ +(p@+;;$$,#,$Total units to account for#,)@ %*+\<,;;$$--!Units accounted for-D-'Percentage Completed -'"".%.! Units compl. and trans. out.D.Fin Current Period .F""/)/$ Completed from beginning WIP*/&|@;?;>@!/%|@0 D/D/!/%ȹ@0 D/D/!0$ Started and completed0&p@;?;?!0%p@2 D0D0!0%p@2 D0D01$ Total#1EX@3 %/0ց1;;%%2$ Units in ending WIP2&p@;T@;N@!2&@3 D2D2!2& @3 D2D2"3$Total units accounted for#36@ %12 3;;#36@9 %/2#36@9 %/24! Flow of Costs 4"''4BCosts4B"5!Costs to be accounted for 5"''5! Direct Mat5! Conversion"6$ Costs in beginning WIP!6*@7 D6D6 6**6*h@*$@ 7$ Current period costs!7:@8 D7D7 7::7:@:h@(8$Total costs to be accounted for#8H@@, %67\< 877#8H@6 %67L#8H@8 %67L$9$Costs per equivalent unit** 9G**!9I/?= D7D3!9J{ %?= D7D3:!Costs accounted for:.//..+;$"Costs assigned to units trans. out;*****<$ From beginning WIP#<7@> %<< <77<7h@>D6<7$@>D6)=$ Costs to complete beg. WIP***#=9R@< %== =::!=9A2h@< D9D/!=9qq@< D9D/>$Total from Beg. WIP!>LZD@@ D=D< >MM!>LI h@@ D=D<!>L88'@@ D=D<#?$ Current costs of units ?LMMNNBX8(9HDSjekQFdom4C@Y@ AMM#AL@=S@B %>@#ALVUUUUN@B %>@B(B$ Cost of ending WIP inventory#BLjmW@= %BB BMM!BNY"@C D9D2!BN*@C D9D2C"C"Total costs accounted for#CK@@8 %AB\< C""#CK@B %AB\<#CK@/ %AB\<D$$$$$$E\E$S* Percentage shown represents the remaining work required to complete beginning WIPE$$$$$FcF$Z** Equivalent cost per unit equals current period costs divided by total equivalents unitsF$$$$$GiG$` for example, cost per equivalent unit for direct materials = $1.0429 = $17,000 / 16,300 EUG$$$$$HeH$\*** Costs to complete beginning WIP equals cost per EU times EU completed from beginning WIPH$$$$$IhI$_ for example, cost to complete beg. WIP for direct materials = $5,736 = $1.0429 x 5,500 EUI$$$$$J$$$$$$ Kb.KK2 WIP Inventory K2K2Finished Goods Inv.K2 LL BB 6,650L TO 6,650LL TI 6,650L MM TI 33,800*M TO 25,061**MM TI 25,061M NNQ EB 8,739 NNQ EB 31,711NOiOR`*Transferred in costs equals direct materials costs plus conversion costs for the current periodOP)PR $33,800 = $17,000 + $16,800PQ|QPs** Current period costs transferred out = costs to complete beg. WIP + current costs of units started and completedQR)RP $25,061 = $12,581 + $12,480RT$$$$$$$U$$$$$$$V$$$$$$$W$$$$$$$X$$$$$$$ Yc.Y"Costs AssignedY"Wtd Avg. Y"FIFOY" DifferenceY" % Difference Y$$Z&Z$Completed and Transferred outZS`*@S@!ZS@[ DZDZ!ZTAO?/ DZDZ Z$$[[$ WIP Ending[U@U@![U\ D[D[![TcGZ D[D[ [$$\\$Total costs assigned#\V@@[ %Z[7#\V@@\ %Z[7#\V\ %Z[7 \$$$]$$$$$$$^$$$$$$$_$$$$$$$BX~kjjUMMZ(  jB T 0D@]T`rjB X 0D@MM]X`#rjB Z 0D@LL]Z` >@ !j ''44..KKKK%%&&     dMbP?_*+%"??U} I }  } I} I } $ } $}  I } } I   T0 b b b    b b  x b 4WIP 44 Materials 44 Direct Labor 4  BB'ALabDD D  XQ< ~ @ ~  @      5COGS 5 4FG  4  4 Sales Revenue 4    EB@Q<   4Manu. Overhead App. 4 4Manu. Overhead Act. 4   ~  A ~ @$A  wzZy$$t$$Pt$>@  B        dMbP?_*+%"??U>@  ՜.+,D՜.+, PXd lt| 3  Sheet1Sheet2Sheet3  Worksheets 6> _PID_GUIDAN{B86D8C00-E30E-11D2-AA7D-00104B706B01}Ole 7PRINT$'d#CompObj8mObjInfo&):mB?      '' ' ' -  @ !0 @ ! @ !% @ !  @ !J  Arial Narrow- Arial Narrow- Arial Narrow-2 9 Flow of Units 22@2;2.-2 9 Physical n72....$2 9Percentage Completeo7. ..2.2.;2I2..2 9^ Equivalent Units722...2;2.-%2 Units to account for;2.2...2222 -2 QUnits ;2.-2  Direct Mat; ..D.2  Conversion;22.. .222  Direct Mat; ..D.2  Conversion;22.. .22-2 O Beginning WIP;.22222M72 O20,000.....2 O  2 O / 2 OR80%..I 2 O? 90%..I2  Units Started;2.7. .272 50,000.....72   2  /.2 cTotal units to account for22.22.2...2222 2 c70,000.....2 c  2 c /-$2 Units accounted forr;2....222.22 -72  Completed and transferred out;2I2..2.22 .2.. .2222 45,000.....2   2  / 2 ;100%...I 2 ( 100%...IZ 2 ] 45,000.....W 2    2 W  /2 45,000.....2   2  /2  Ending WIP72222M7o2 25,000.....o2   2  / 2 R30%..I 2 ? 40%..IoZ 2  7,500 ....o 2   2   /o2 10,000.....o2   2  /-2 Total units accounted for 22.22....222.22 2 70,000.....2   2  /Z 2 ] 52,500.....W 2    2 W  /2 55,000.....2   2  /-2 4 Flow of Costs22@2;2..---2 Costs to be accounted for ;2..22....222.22 2  Direct Mat; ..D.2  Conversion;22.. .22--2 J Costs in beginning WIP ;2..22.22222M72 J65,000.....2 J$ . 2 J /Z 2 J] 20,000.....W 2 J $ . 2 JW  /2 J45,000.....2 J $ . 2 J /*2  Current period costs;2 .22. 22.2..2 63,000.....2 x 27,000.....2 36,000.....62 i Total Costs to be accounted for22.;2..22....222.22  2 i [128,000 ...... U 2 i $ . 2 i U / Z 2 i ] 47,000..... W 2 i $ . 2 i W  / 2 i 81,000..... 2 i $ . 2 i  /-2 Cost per equivalent unit*e;2.2. .22...222 i Z 2 ] 0.8952.....i W 2 $ . 2 W  /i 2 1.4727.....i 2 $ . 2  /$2 Costs accounted foro;2.....222.22 02 =  Units transferred out ** ;2. .2.. .222  2 = [106,558 ...... U 2 = $ . 2 = U / Z 2 = ] 40,286..... W 2 = $ . 2 = W  / 2 = 66,273..... 2 = $ . 2 =  /2  Ending WIP 72222M72 21,442.....2 6,7142....2 14,727.....-2 Q Total costs accounted for*22..2.....222.22  2 Q [128,000 ...... U 2 Q $ . 2 Q U / Z 2 Q ] 47,000..... W 2 Q $ . 2 Q W  / 2 Q 81,000..... 2 Q $ . 2 Q  /2 c* Cost per equivalent unit equals total costs to be accounted for divided by total equivalent unitst ;2.2. .22...222.22..2..2..22....222.22 2.2.22.2..22...222.2 u ^ for example, cost per equivalent unit for direct materials = $0.8952 = $47,000 / 52,500 EU2 ...I2..2.2. .22...2222 2 ..I.. ..0......0...........7;2 d** Costs assigned to units transferred out equals cost per EU times EU completed and transferred out ;2.....22.2222. .2.. .222.22...2.2. 7;I..7;.2I2..2.22 .2.. .2222 T for example, cost to complete units transferred out for direct materials costs2 ...I2..2.2.2I2..22. .2.. .2222 2 ..I.. ...2..-"System(2-'--  12 RBenchmark Production Company;.2.2I. .7 222.22;2I2.2.--'--  E2 #)Production Cost Report (weighted average) 7 222.22;2.;.22 @.22.2... .2.--'-- 0 32 bFor the Month Ending Decembero22 2.D22272222;...I2. --'-- -  2 4. Costs ;2..--'-- --'-- - -- @ ! @ ! @ !)-_ _ - @ !_  @ !  @ ! -F F - @ !F  @ !  @ ! -XX- @ !X @ ! @ !- - @ !# @ !# @ !#) -_ _ - @ !#_ @ !# @ !# @ !# @ !# -F F - @ !#F @ !# @ !# --'- -'-   ,  ---' F!Microsoft Office Excel WorksheetBiff8Excel.Sheet.89qOh+'0 PXx chapter 7 excel filesfselto Graduate School of ManagementMicrosoft Excel@v|:9j@QNw@X]`iWorkbooki^SummaryInformation((*;$DocumentSummaryInformation8@_1072705112- F< < J     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHPKLMNORSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~ \pGraduate School of Management Ba=O=--a&o'<X@"1Arial1Arial1Arial1Arial1( Arial Narrow1( Arial Narrow1( Arial Narrow1(! 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L) ! L)  A"  A"X)  ,a@ ! , ! ,` ! , ! ,  A   , ! ,` ! l) ! la@ )    "X) !   h)  ,@ ,! ! ,a@ !!<f@ ! ,f@  la@ )  ,  !  ,     (@  !   A    " "x@) "x -  A"X) "0 !"< `Sheet1bWSheet2v]Sheet3"ZR[3  @@  K bEquivalent UnitsTotal units to account for Materials ConversionTotal units accounted forTotal costs assignedCosts AssignedCompleted and Transferred out Flow of UnitsTotal from Beg. WIP WIP EndingTotal costs accounted forBB Direct LaborCOGSWIP FG Sales RevenueEBManu. Overhead App.Manu. Overhead Act.FIFO Difference % DifferenceUnits accounted for Beginning WIP Units Started Completed and transferred out Ending WIP Flow of CostsUnits to account forCosts to be accounted for Costs in beginning WIP Current period costsTotal Costs to be accounted forCosts accounted for Direct MatPercentage CompleteCost per equivalent unit*Costs WIP InventoryFinished Goods Inv. BB 6,650 TI 33,800*`*Transferred in costs equals direct materials costs plus conversion costs for the current period EB 5,295 TI 35,155 TO 35,155 Physical Units Started and completed Units compl. and trans. out Total Units in ending WIPTotal costs to be accounted for"Costs assigned to units trans. out From beginning WIP Current costs of units ! Total costs transferred out Cost of ending WIP inventory started and completed Units started this periodin Current PeriodPercentage CompletedProduction Cost Report (FIFO))Production Cost Report (weighted average) Completed from beginning WIP*S* Percentage shown represents the remaining work required to complete beginning WIPCosts per equivalent unit**Z** Equivalent cost per unit equals current period costs divided by total equivalents unitsc* Cost per equivalent unit equals total costs to be accounted for divided by total equivalent units` for example, cost per equivalent unit for direct materials = $1.0429 = $17,000 / 16,300 EU Costs to complete beg. WIP***\*** Costs to complete beginning WIP equals cost per EU times EU completed from beginning WIP_ for example, cost to complete beg. WIP for direct materials = $5,736 = $1.0429 x 5,500 EU Units transferred out **d** Costs assigned to units transferred out equals cost per EU times EU completed and transferred out BB 6,650 TO 6,650 TI 6,650 TO 25,061** TI 25,061 EB 8,739 EB 31,711s** Current period costs transferred out = costs to complete beg. WIP + current costs of units started and completed $25,061 = $12,581 + $12,480 $33,800 = $17,000 + $16,800Wtd Avg.c.b.a.P8.37P8.38For the Month Ending December^ for example, cost per equivalent unit for direct materials = $0.8952 = $47,000 / 52,500 EUT for example, cost to complete units transferred out for direct materials costs8 = $40,286 = ($0.8952 x 45,000) + $2 rounding errorBenchmark Production CompanyjQ o*E? dmE C :   dMbP?_*+%Y!Prepared by fselto &D&RPage &PMHP LaserJet 1300 PCL 6C od,,Letter DINU"4IUPHdLetter [none] [none]Arial4Pd?MICHAEL<Automatic>     Default Print Settingsj i k k m m @"d,,??U} } }  } m }  }  } I } m } } } $ `YYYYYYYYh  h Y Y h  hYYw 0hYYh hYYYYYYYY [ Z SaSSSSS SASSSSS S]SSSSS # ?0 %%% %% # ?1 #$ # #$ # &'@2T@2V@ && &~ (j@22&& &#4@ %\<22&&  # $33$$  &! '@ DD  2?2?! '@ D D ! '@ D D   & :j@2>@2D@! :L@ D D ! :@ D D   &# 4@ % L 99# 4@ % \<# 4@ % \<  # $)) T' T # $)) #$ # & !,@ DD ,,,@,@ &!!7@ DD --7^@7@ &"#6@@ %\< --#D@ %L#D@ %L && .//!;]ʥ\ʥ? DD !;yJ? 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Overhead Act.FIFO Difference % DifferenceUnits accounted for Beginning WIP Units Started Completed and transferred out Ending WIP Flow of CostsUnits to account forCosts to be accounted for Costs in beginning WIP Current period costsTotal Costs to be accounted forCosts accounted for Direct MatPercentage CompleteCost per equivalent unit*Costs WIP InventoryFinished Goods Inv.`*Transferred in costs equals direct materials costs plus conversion costs for the current period Physical Units Started and completed Units compl. and trans. out Total Units in ending WIPTotal costs to be accounted for"Costs assigned to units trans. out From beginning WIP Current costs of units ! Total costs transferred out Cost of ending WIP inventory started and completed Units started this periodin Current PeriodPercentage CompletedProduction Cost Report (FIFO))Production Cost Report (weighted average) Completed from beginning WIP*S* Percentage shown represents the remaining work required to complete beginning WIPCosts per equivalent unit**Z** Equivalent cost per unit equals current period costs divided by total equivalents unitsc* Cost per equivalent unit equals total costs to be accounted for divided by total equivalent units Costs to complete beg. WIP***\*** Costs to complete beginning WIP equals cost per EU times EU completed from beginning WIP Units transferred out **d** Costs assigned to units transferred out equals cost per EU times EU completed and transferred outs** Current period costs transferred out = costs to complete beg. WIP + current costs of units started and completedWtd Avg.c.b.a.P8.37P8.38Needles Production CompanyFor the Month Ending December^ for example, cost per equivalent unit for direct materials = $0.8952 = $47,000 / 52,500 EUT for example, cost to complete units transferred out for direct materials costs8 = $40,286 = ($0.8952 x 45,000) + $2 rounding error BB 65,000 TI 63,000* TO106,558 EB 21,442 TI 106,558y*Transferred in costs equals direct materials costs plus conversion costs for the current period; $63,000=$27,000+$36,000` for example, cost per equivalent unit for direct materials = $0.7397 = $27,000 / 36,500 EU_ for example, cost to complete beg. WIP for direct materials = $2,959 = $0.7397 x 4,000 EU TO 47,722** $47,722 = $4,905 + $42,817 $63,000 = $27,000 + 36,000 TO 65,000 EB 15,278 TI 65,000 TI 47,722 EB 112,722bE XXc*en~E|3<<<N6D ̔[ X  Rx b"<XbT00 b*WbT0\bUUbt[bT0bIr0JxbbJxCosts per equivalent unit**Z**H``bldxS0bt00AA^n00b 00Ԣ0bbb0bdxbtb0b8Dx0bPercent0]8bXw__,=xbΝ0pbblbXwWb]W4]Xw4գh?XbT0? ? b*WbT0Hգb0{b Pb b09    dMbP?_*+%Y!Prepared by fselto &D&RPage &PMHP LaserJet 4L@g,,@MSUDHP LaserJet 4L?\ad "d,,??U} } }  } m }  }  } I } m } } } $ _Y@0D@! 8L@  D D ! 8@  D D  " $Total units accounted for# 2@nit % L 77# 2@ % \<# 2@ % \<  ! Flow of Costs "'' RCosts R"!Costs to be accounted for "''! Direct Mat! Conversion"$ Costs in beginning WIP!*@ DD ***@*@ $ Current period costs!5@ DD ++5^@5@($Total Costs to be accounted for#4@@  %\< ++#B@  %L#B@  %L"$Cost per equivalent unit* ,--!9]ʥ\ʥ? DD !9yJ? DD "Costs accounted for.//..$$ Units transferred out **!>@ DD **!*ܶm۶@ DD !*. .@ DD $ Ending WIP!5c@B DD 66!5%I$I:@ DD !5.@ DD ""Total costs accounted for#;@@ %\< ::#;@ %\<#;@ %\<l$c* Cost per equivalent unit equals total costs to be accounted for divided by total equivalent units$$$$$g$^ for example, cost per equivalent unit for direct materials = $0.8952 = $47,000 / 52,500 EU$$$$$m$d** Costs assigned to units transferred out equals cost per EU times EU completed and transferred out$$$$$]$T for example, cost to complete units transferred out for direct materials costs$$$$$A<8 = $40,286 = ($0.8952 x 45,000) + $2 rounding error b.T WIP Inventory TTFinished Goods Inv.T  BB 65,000  TI 63,000* TO106,558 TI 106,558 K EB 21,442Dl(JTHQGj>Pnyw>ck7h ,@b?,T0@  Ly*Transferred in costs equals direct materials costs plus conversion costs for the current period; $63,000=$27,000+$36,000 !L#P8.38#$$Q"YDNeedles Production Company$QQQQQ%&%QProduction Cost Report (FIFO)%QQQQQ&&Q"$D For the Month Ending December&QQQQQ 'a.'! Flow of Units'= Physical '#Percentage Complete'#'#Equivalent Units'#((!Units to account for(=Units(! Direct Mat(! Conversion(! Direct Mat(! Conversion))$ Beginning WIP)%@7T@7V@!)%@@ D)D)!)%@) D)D)*%*$ Units started this period~ *(j@*77$$+#+$Total units to account for#+)@ %)*\<+77$$,,!Units accounted for,?,'Percentage Completed ,'""-%-! Units compl. and trans. out-?-Sin Current Period -S"".).$ Completed from beginning WIP*.&@74@7$@!.%@@/ D.D.!.%@@/ D.D./!/$ Started and completed/&j@7?7?!/%j@1 D/D/!/%j@1 D/D/0$ Total#0@@2 %./ց077%%1$ Units in ending WIP1&j@7>@7D@!1&L@2 D1D1!1&@2 D1D1"2$Total units accounted for#22@ %01 277#22@8 %.1#22@8 %.13! Flow of Costs 3"''3RCosts3R"4!Costs to be accounted for 4"''4! Direct Mat4! Conversion"5$ Costs in beginning WIP!5*@6 D5D5 5**5*@*@ 6$ Current period costs!66@7 D6D6 66666^@6@(7$Total costs to be accounted for#7B@@+ %56\< 733#7B@5 %56L#7B@7 %56L$8$Costs per equivalent unit** 8A**!8Czի?< D6D2!8D*Y7"?< D6D29!Costs accounted for9.//..+:$"Costs assigned to units trans. out:*****;$ From beginning WIP#;3@= %;; ;33;3@=D5;3@=D5)<$ Costs to complete beg. WIP***#<5R=(@; %<< <66!<5ݹs@; D8D.!<5} g@; D8D.=$Total from Beg. WIP!=F)ә @? D<D; =GG!=F@? D<D;#>$ Current costs of units >FGGHH"?$ started and completed#?IcF3/@@ %?? ?GG!?54iҤI@@ D8D/!?5Ϻ@@ D8D/B;X(^HaSjekQFdom4C;@,Sdf@A %=?A(A$ Cost of ending WIP inventory#AF.Fd@< %AA AGG!AH?~@B D8D1!AHg@B D8D1B"B"Total costs accounted for#BE@@7 %@A\< B""#BE@A %@A\<#BE@. %@A\<C$$$$$$D\D<S* Percentage shown represents the remaining work required to complete beginning WIPD$$$$$EcE<Z** Equivalent cost per unit equals current period costs divided by total equivalents unitsE$$$$$FiF<` for example, cost per equivalent unit for direct materials = $0.7397 = $27,000 / 36,500 EUF$$$$$GeG<\*** Costs to complete beginning WIP equals cost per EU times EU completed from beginning WIPG$$$$$HhH<_ for example, cost to complete beg. 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