PowerPoint Authors:

Ehab Abdou

Copyright © 2016 by www.easyaccounting.info,. All rights reserved.Ehab Abdou

Chapter 04

Process Costing

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4-4

4-5

Beginning WIP

200 Units

Units Started

5,000 Units

Total units to be Account for

5,200 Units

Units Completed

4,800 Units (100%)

Ending WIP

400 Units (25%)

Total Costs

$ 12,500

Equivalent Units

100 Units (100%)

Total Units

4,900 units

Cost Per Unit

$2,5

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