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Môn: Corporate Finance (CF2033)

Trường: Đại học Hoa Sen

Thông tin:

6 trang 2 tuần trước

Tác giả:

Profile Kim Oanh
Chapter 17
17-16
Flow of production Physical units Direct materials Conversion costs
WIP, begining 0
Started during curent
period
10,000
To account for 10,000
Completed and
transferred out
during current period
9,000 9,000 9,000
WIP,ending
(1,000x100%; 1,000 x
50%)
1,000
1,000 500
Accounted for 10,000
Equivalet units of
work done in current
period
10,000 9,500
Total production cost Direct material Conversion costs
Cost added during
february
1,548,000 750,000 798,000
Divide by equivalent
units of work done in
current period
10,000 9,500
Cost per equivalent
unit
75 84
17-17
1. Work in Process––
Assembly Accounts Payable
To record $750,000 of
direct materials purchased
and used in production
during February 2012
750,000
750,000
2. Work in Process––
Assembly Various accounts
To record $798,000 of
conversion costs
for February 2012;
examples include energy,
manufacturing supplies, all
manufacturing labor, and
plant depreciation
798,000
798,000
3. Work in Process––Testing
Work in Process––
Assembly
To record 9,000 units
completed and transferred
from Assembly to Testing
during February 2012 at
$159 9,000 units = ×
$1,431,000
1,431,000
1,431,000
17-19
Flow of production Physical units Direct materials Conversion costs
WIP, begining 80
Started during curent
period
500
To account for 580
Completed and
transferred out
during current period
460 460 460
WIP,ending
(120x60%; 120 x
30%)
120
72 36
Accounted for 580
Equivalet units of
work done in current
period
532 496
17-20
Total production
costs
Direct material Conversion
costs
WIP, beginning 584,400 493,360 91,040
Cost added in current period 4,612,000 3,220,000 1,392,000
Total costs to account for 5,196,400 3,713,360 1,483,040
Cost incurred to date 3,713,360 1,483,040
Divide by equivalent units of
work done to date
532 496
Cost per equivalent unit of
work done to date
6,980 2,990
Assignment of cost:
Total production
costs
Direct materials Conversion cost
Completed and
transferred out
(460)
4,586,200 6,980 x 460 =
3,210,800
2,990 x 460 =
1,375,400
WIP, ending (120) 610,200 72 x 6,980 =
502,560
36 x 2,990 =
107,640
Total costs
accounted for
5,196,400 3,713,360 1,483,040
17-21
Flow of production Physical units Direct material Conversion costs
WIP, begining 80
Started during
current period
500
To account for 580
Completed and
transferred out
during current
period:
From beginning
work in process
80 x (100%-90%);
(100% - 40%)
Started and
completed
380 x 100% , 100%
WIP, ending
120 x 60%; 30%
80
380
120
8
380
72
48
380
36
Accounted for 580
Equivalent units of
work done in current
period
460 464
17 – 24
Flow of production Physical units Direct material Conversion costs
WIP, begining 8,500 8,500 1,700
Started during
current period
35,000
To account for 43,500
Completed and
transferred out
during current period
33,000 33,000 33,000
WIP, ending
(10,500 x 100%,
10,500x 60%)
10,500
10,500 6,300
Accounted for 43,500
Equivalent units of 43,500 39,300
work done in current
period
Total production
costs
Direct material Conversion
costs
WIP, beginning 108,610 63,100 45,510
Cost added in current period 769,940 284,900 485,040
Total costs to account for 878,550 348,000 535,550
Cost incurred to date 348,000 535,550
Divide by equivalent units of
work done to date
43,500 39,300
Cost per equivalent unit of
work done to date
8 13.5
Assignment of cost:
Total production
costs
Direct materials Conversion cost
Completed and
transferred out
(33,000)
709,500 33,000 x 8 = 264,000 33,000 x 13,5 =
445,500
WIP, ending (10,500) 169,050 10,500 x 8 = 84,000 6,300 x 13,5 = 85,050
Total costs
accounted for
878,550 348,000 530,550
17-27
Flow of production Physical units Transferred
in cost
Direct material Conversion costs
WIP, begining 75
Started during current
period
135
To account for 210
Completed and transferred
out during current period
150 150 150 150
WIP, ending
(60 x 100%; 0; 75%)
60
60 0 45
Accounted for 210
Equivalent units of work
done in current period
210 150 195
Total production
costs
Transferred
in cost
Direct
material
Conversion
costs
WIP, beginning 105,000 75,000 0 30,000
Cost added in current
period
595,000 142,500 37,500 78,000
Total costs to account for 700,500 217,500 37,500 108,000
Cost incurred to date 217,500 37,500 108,000
Divide by equivalent units
of work done to date
210 150 195
Cost per equivalent unit
of work done to date
1,035.71 250 553.85
Assignment of cost:
Total production
costs
Transferred
in cost
Direct materials Conversion cost
Completed and
transferred out
(150)
275,934 155,356.5 37,500 83,077.5
WIP, ending (60) 87,006 62,142.6 0 24,885
Total costs
accounted for
362,961.6 217,499.1 37,500 107,962.5
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Chapter 17 17-16 Flow of production Physical units Direct materials Conversion costs WIP, begining 0 Started during curent 10,000 period To account for 10,000 Completed and 9,000 9,000 9,000 transferred out during current period WIP,ending 1,000 (1,000x100%; 1,000 x 1,000 500 50%) Accounted for 10,000 Equivalet units of 10,000 9,500 work done in current period Total production cost Direct material Conversion costs Cost added during 1,548,000 750,000 798,000 february Divide by equivalent 10,000 9,500 units of work done in current period Cost per equivalent 75 84 unit 17-17 1. Work in Process–– 750,000 Assembly Accounts Payable To record $750,000 of 750,000 direct materials purchased and used in production during February 2012 2. Work in Process–– 798,000 Assembly Various accounts To record $798,000 of 798,000 conversion costs for February 2012; examples include energy, manufacturing supplies, all manufacturing labor, and plant depreciation
3. Work in Process––Testing 1,431,000 Work in Process–– Assembly 1,431,000 To record 9,000 units completed and transferred from Assembly to Testing during February 2012 at $159 9,000 units = × $1,431,000 17-19 Flow of production Physical units Direct materials Conversion costs WIP, begining 80 Started during curent 500 period To account for 580 Completed and 460 460 460 transferred out during current period WIP,ending 120 (120x60%; 120 x 72 36 30%) Accounted for 580 Equivalet units of 532 496 work done in current period 17-20 Total production Direct material Conversion costs costs WIP, beginning 584,400 493,360 91,040 Cost added in current period 4,612,000 3,220,000 1,392,000 Total costs to account for 5,196,400 3,713,360 1,483,040 Cost incurred to date 3,713,360 1,483,040 Divide by equivalent units of 532 496 work done to date Cost per equivalent unit of 6,980 2,990 work done to date Assignment of cost: Total production Direct materials Conversion cost costs Completed and 4,586,200 6,980 x 460 = 2,990 x 460 = transferred out 3,210,800 1,375,400 (460) WIP, ending (120) 610,200 72 x 6,980 = 36 x 2,990 = 502,560 107,640 Total costs 5,196,400 3,713,360 1,483,040 accounted for 17-21 Flow of production Physical units Direct material Conversion costs WIP, begining 80 Started during 500 current period To account for 580 Completed and transferred out during current period: From beginning 80 work in process 80 x (100%-90%); 8 48 (100% - 40%) Started and 380 completed 380 x 100% , 100% 380 380 WIP, ending 120 120 x 60%; 30% 72 36 Accounted for 580 Equivalent units of 460 464 work done in current period 17 – 24 Flow of production Physical units Direct material Conversion costs WIP, begining 8,500 8,500 1,700 Started during 35,000 current period To account for 43,500 Completed and 33,000 33,000 33,000 transferred out during current period WIP, ending 10,500 (10,500 x 100%, 10,500 6,300 10,500x 60%) Accounted for 43,500 Equivalent units of 43,500 39,300 work done in current period Total production Direct material Conversion costs costs WIP, beginning 108,610 63,100 45,510 Cost added in current period 769,940 284,900 485,040 Total costs to account for 878,550 348,000 535,550 Cost incurred to date 348,000 535,550 Divide by equivalent units of 43,500 39,300 work done to date Cost per equivalent unit of 8 13.5 work done to date Assignment of cost: Total production Direct materials Conversion cost costs Completed and 709,500 33,000 x 8 = 264,000 33,000 x 13,5 = transferred out 445,500 (33,000) WIP, ending (10,500) 169,050 10,500 x 8 = 84,000 6,300 x 13,5 = 85,050 Total costs 878,550 348,000 530,550 accounted for 17-27 Flow of production Physical units Transferred Direct material Conversion costs in cost WIP, begining 75 Started during current 135 period To account for 210 Completed and transferred 150 150 150 150 out during current period WIP, ending 60 (60 x 100%; 0; 75%) 60 0 45 Accounted for 210 Equivalent units of work 210 150 195 done in current period Total production Transferred Direct Conversion costs in cost material costs WIP, beginning 105,000 75,000 0 30,000 Cost added in current 595,000 142,500 37,500 78,000 period Total costs to account for 700,500 217,500 37,500 108,000 Cost incurred to date 217,500 37,500 108,000 Divide by equivalent units 210 150 195 of work done to date Cost per equivalent unit 1,035.71 250 553.85 of work done to date Assignment of cost: Total production Transferred Direct materials Conversion cost costs in cost Completed and 275,934 155,356.5 37,500 83,077.5 transferred out (150) WIP, ending (60) 87,006 62,142.6 0 24,885 Total costs 362,961.6 217,499.1 37,500 107,962.5 accounted for