Actual Materials X Materials Y
Qty Schedule Units WD EUP WD
In Process 1/1 15,000.00
Started 85,000.00
Total 100,000.00
Completed and Transferred
In process 12/1 15,000.00 0% - 100%
Started 75,000.00 100% 75,000.00 100%
In Process Jan 31 10,000.00 100% 10,000.00 0%
Total 100,000.00 85,000.00
Cost charged to the Department A
Total In Process 1/1 Current Cost EUP
Material X 567,500.00 78,750.00 488,750.00 85,000.00
Material Y 643500 643500 90000
Labor and OH 2,379,950.00 95,812.50 2,284,137.50 89,750.00
Total cost to be accounted for 3,590,950.00 174,562.50 3,416,387.50
Cost Accounted for
Completed and Transferred
In Process, Jan. 1
Cost last month 174562.5
cost to complete
Material Y 107250
Labor and OH 286312.5 568125
Started and Completed 2876250
In Process , Jan. 31
Material X 57500
Labor and OH 89075 146575
Total cost accounted for 3590950
Actual Materials Z Labor and OH
Qty Schedule Units WD EUP WD
In Process 1/1 8,000.00
Started 75,000.00
Total 83,000.00
Completed and Transferred
In process 12/1 8,000.00 80% 6,400.00 20%
Started 62,000.00 100% 62,000.00 100%
In Process Jan 31 13,000.00 0% - 20%
Total 83,000.00 68,400.00
Cost charged to the Department B
Total In Process 1/1 Current Cost EUP
Cost from Department A 3,182,250.00 306,000.00 2,876,250.00 75,000.00
Material Z 714,048.00 16,368.00 697,680.00 68,400.00
Labor and OH 1,237,762.50 95,812.50 1,141,950.00 66,200.00
Total cost to be accounted for 5,134,060.50 418,180.50 4,715,880.00
Cost Accounted for
Cost from Department A 2,876,250.00
Completed and Transferred
In Process, Jan. 1
Cost last month 418,180.50
cost to complete
Material Z 65,280.00
Labor and OH 27,600.00 511,060.50
Started and Completed 1,701,900.00
In Process , Jan. 31
Material Z -
Labor and OH 44,850.00 44,850.00
Total cost accounted for 5,134,060.50
Materials Y Labor and OH
EUP WD EUP
15,000.00 75% 11,250.00
75,000.00 100% 75,000.00
- 35% 3,500.00
90,000.00 89,750.00
Unit Cost
5.7500000
7.15
25.4500000
38.3500000
Labor and OH
EUP
1,600.00
62,000.00
2,600.00
66,200.00
Unit Cost
38.35
10.2000000
17.2500000
27.4500000
Actual Materials
Qty Schedule Units WD EUP
In Process 4/1 12,000.00
Started 58,000.00
Total 70,000.00
Completed and Transferred 56,200.00 100% 56,200.00
In Process Jan 31 13,800.00 100% 13,800.00
Total 70,000.00 70,000.00
Cost charged to the Department 3
In Process 1/1 Current Cost
Cost from Department 2 286,500.00 1,385,214.00
Materials 19,698.00 144,196.00
Labor 43,578.00 288,769.00
OH 65,367.00 433,153.50
Total cost to be accounted for 415,143.00 2,251,332.50
Cost Accounted for
Cost from Department 2 1,671,714.00
Started and Completed 812,066.61
In Process , Jan. 31
Materials 32,310.53
Labor 60,153.74
OH 90,230.61 182,694.89
Total cost accounted for 2,666,475.50
Labor OH
WD EUP WD EUP
100% 56,200.00 100% 56,200.00
90% 12,420.00 90% 12,420.00
68,620.00 68,620.00
Total EUP Unit Cost
1,671,714.00 58,000.00 28.8226551724
163,894.00 70,000.00 2.34134285714
332,347.00 68,620.00 4.84329641504
498,520.50 68,620.00 7.26494462256
2,666,475.50 14.4495839
