Ch06SM

CHAPTER 6

DISCUSSION QUESTIONS

6-1

Q6-1. The basic objective of process costing is todetermine the costs of the products manufac-tured by the company. Determining the cost ofthe products manufactured is necessary inorder to properly cost ending inventories forexternal reporting purposes (i.e., reporting tocreditors and owners of the company, theSEC, and the IRS) and to evaluate the prof-itability of the manufacturing activity. In orderto cost products, the costs must be deter-mined for materials, labor, and factory over-head used to process each unit of productthrough each department.

Q6-2. The products manufactured within a depart-ment (or cost center) during the period can beheterogeneous if job order costing is used,but must be homogeneous if process costingis used. In job order costing, products areaccounted for in batches. The cost of eachunit of product manufactured on a job is deter-mined by dividing the total cost charged to thejob by the number of units produced on thejob. Since the manufacturing cost of each jobis accounted for separately, accurate anduseful product cost can be determined evenwhen the products manufactured on differentjobs are substantially different. By contrast, inprocess costing, all manufacturing costs arecharged to the department, and the unit costis determined by dividing the cost charged tothe department by the number of units pro-duced. As a consequence, the units of prod-uct manufactured within a department mustbe essentially alike in order for the cost allo-cated to each unit to be meaningful (i.e., toreasonably reflect the actual cost of theresources used to manufacture the product).

Q6-3. (a) Process(b) Process, unless significantly different

models are manufactured(c) Process(d) Job order(e) Process(f) Process(g) Job order

(h) Process, unless different fabrics are usedfor different models, in which case theconversion costs may be accounted forusing process, but the materials using joborder

Q6-4. Three product flow formats are: sequential,parallel, and selective.Sequential means that the product flows or ismanufactured in an unchanging fixed set ofoperations, going from one department to thenext.Parallel means that certain operationalphases take place simultaneously in otherdepartments and the partially completed unitsor parts are brought together in subsequentdepartments.Selective refers to the fact that a product doesnot necessarily move through every depart-ment. Depending upon the character or shapeof the final product, different departments areengaged in completing the desired product.

Q6-5. Materials Costs—In job order costing, materi-als requisitions are used and charges aremade to jobs; in process costing, charges formaterials issued to production are made todepartments, with infrequent use of materialsrequisitions.Labor Costs—Time tickets are used in joborder costing to accumulate labor costs foreach job; in process costing, labor costs arecharged to departments, and, therefore,detailed time records are not necessary.Factory Overhead—Job order costingrequires the use of predetermined rates forcharging overhead to jobs; in process costing,actual overhead may be used. (However, pre-determined rates are often used in order tosmooth overhead that is not incurred at thesame rate as production activity.)Summarizing Costs—A job order cost sheet isused to accumulate the costs of an order in joborder costing; a cost of production report isused in process costing. In job order costing,costs are summarized on completion of thejob; in process costing, costs charged to the

department and costs accounted for are sum-marized in the cost of production report eachmonth (or sometimes each week).

Q6-6. Predetermined overhead rates can andshould be used if the pattern of overhead costincurrence does not follow the pattern of pro-duction activity. Some items of overhead arefixed and not responsive to changes in produc-tion activity. If production volume varies eachmonth, then predetermined overhead ratesshould be used. Some items of overhead areincurred only at certain times during the year,but benefit production throughout the year(e.g., payroll taxes, insurance, property taxes,vacation pay, etc.). These items can berecorded as prepaid expenses and amortizeduniformly to each month if actual overhead ischarged to production. Alternatively, estimatesof such costs can be included in the predeter-mined overhead rate, and the actual costcharged to overhead when incurred. The useof predetermined rates is often simpler thanthe allocation of actual costs because a singlepredetermined rate requires only one over-head charge to each department each month.In contrast, the capitalization and amortiza-tion of each item of actual overhead wouldrequire numerous charges each month.

Q6-7. A cost of production report is an effectivemonthly (or weekly) summary of the cost ofmaterials, labor, and overhead consumed byeach department or cost center, along with arecord of the quantity of products manufactured.It provides information necessary to cost

products, prepare journal entries to record thetransfer of costs between departments, andcontrol costs.

Q6-8. The sections commonly found in a cost of pro-duction report are: (a) a quantity scheduleindicating the source and disposition of theunits of product, (b) a cost charged to thedepartment section, indicating the cost in totaland per unit for the cost transferred in fromthe preceding department, as well as materi-als, labor and overhead charged to thedepartment, and (c) a cost accounted for sec-tion indicating the amount of cost assigned tothe units transferred out of the department, aswell as the cost of ending inventory.

Q6-9. Separate departmental cost of productionreports are used to accumulate costs moreaccurately and to provide more detailed datafor cost control purposes than a plant-widecost of production report could provide. Insome cases (e.g., a manufacturing plant thathas a selective production flow for its prod-ucts), a plant-wide cost of production reportcannot be used.

Q6-10. An equivalent unit of production is the amountof a resource (e.g., materials, labor, or over-head) that would be required to complete oneunit of the product with respect to the cost ele-ment being considered. The total number ofequivalent units, with respect to a particularelement of cost, represents the number ofunits of the product that could have beencompleted with the resources used during theperiod.

6-2 Chapter 6

EXERCISES

E6-1(1) Cost from

Preceding Factory Department Materials Labor Overhead

Equivalent units transferred out ................. 20,000 20,000 20,000 20,000 Equivalent units in ending inventory:

Cost from preceding department(100% × 5,000) ................................ 5,000

Materials (100% × 5,000) .................... 5,000Labor (80% × 5,000) .............................. 4,000Factory overhead (60% × 5,000) ......... 3,000

Total equivalent units................................... 25,000 25,000 24,000 23,000

(2) Cost fromPreceding Factory

Department Materials Labor Overhead

Cost in beginning inventory........................ 0 0 0 0 Cost added during current period.............. $40,000 $15,000 $ 9,600 $16,330Total cost to be accounted for .................... $40,000 $15,000 $ 9,600 $16,330Divided by total equivalent units ................ 25,000 25,000 24,000 23,000Cost per equivalent unit .............................. $ 1.60 $ .60 $ .40 $ .71

E6-2Work in Process—Department X ............................................. 50,000Work in Process—Department Y ............................................. 40,000

Materials ........................................................................ 90,000

Work in Process—Department X ............................................. 80,000Work in Process—Department Y ............................................. 70,000

Payroll ............................................................................ 150,000

Work in Process—Department X ............................................. 180,000Work in Process—Department Y ............................................. 70,000

Factory Overhead ........................................................ 250,000

Work in Process—Department Y ............................................. 300,000Work in Process—Department X ................................ 300,000

Finished Goods Inventory........................................................ 448,000Work in Process—Department Y................................. 448,000

Chapter 6 6-3

E6-3 Tyndol Fabricators Inc.Cutting and Forming Department

Cost of Production Report For November

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 800Started in process this period ............... 3,200

4,000

Transferred to Assembling Department 3,400Ending Inventory ..................................... 75% 40% 25% 600

4,000

Cost Charged to Department Total Equivalent UnitBeginning inventory: Cost Units* Cost**

Materials ..................................................................................... $ 17,923Labor .......................................................................................... 2,352Factory overhead....................................................................... 3,800

Total cost in beginning inventory.................................... $ 24,075

Cost added during current period:Materials ..................................................................................... $ 68,625 3,850 $22.48Labor........................................................................................... 14,756 3,640 4.70Factory overhead....................................................................... 29,996 3,550 9.52

Total cost added during current period............................ $113,377Total cost charged to department .................................................. $137,452 $36.70

%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Assembling Department 3,400 100% $36.70 $124,780 Work in Process, ending inventory:

Materials ............................................ 600 75% $22.48 $10,116Labor .................................................. 600 40% 4.70 1,128Factory overhead .............................. 600 25% 9.52 1,428 12,672

Total cost accounted for ........................ $137,452

*Total number of equivalent units required in the cost accounted for section determined as follows:

Materials Labor OverheadEquivalent units transferred out............ 3,400 3,400 3,400Equivalent units in ending inventory .... 450 240 150Total equivalent units.............................. 3,850 3,640 3,550

** Total cost (i.e., the cost in beginning inventory plus the cost added during the current period)divided by the total number of equivalent units required in the cost accounted for section

6-4 Chapter 6

E6-4 Tokyo Manufacturing CompanyMolding Department

Cost of Production Report For August

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 1,000Started in process this period ............... 9,000

10,000

Transferred to Finishing Department .... 9,200Ending inventory ..................................... 75% 25% 25% 800

10,000


Materials ..................................................................................... $ 4,120Labor........................................................................................... 522Factory overhead....................................................................... 961

Total cost in beginning inventory.................................... $ 5,603

Cost added during current period:Materials ..................................................................................... $39,980 9,800 $4.50 Labor........................................................................................... 12,638 9,400 1.40 Factory overhead....................................................................... 18,779 9,400 2.10


%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Finishing Department .... 9,200 100% $8.00 $73,600 Work in Process, ending inventory:

Materials .............................................. 800 75% $4.50 $2,700 Labor.................................................... 800 25% 1.40 280 Factory overhead................................ 800 25% 2.10 420 3,400



Materials Labor OverheadEquivalent units transferred out ....... 9,200 9,200 9,200Equivalent units in ending inventory 600 200 200Total equivalent units ........................ 9,800 9,400 9,400


Chapter 6 6-5

E6-5 Stanislov Corporation Forming Department

Cost of Production Report For September

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 1,400Received from Cutting Department....... 4,600

6,000

Transferred to Painting Department ...... 5,000Ending inventory ..................................... 60% 30% 30% 1,000

6,000


Cost from preceding department............................................. $ 21,120Materials .................................................................................... 5,880Labor........................................................................................... 2,614Factory overhead....................................................................... 5,228

Total cost in beginning inventory...................................... $ 34,842

Cost added during current period:Cost from preceding department............................................. $ 68,280 6,000 $14.90 Materials ..................................................................................... 20,440 5,600 4.70 Labor........................................................................................... 17,526 5,300 3.80 Factory overhead ...................................................................... 35,052 5,300 7.60

Total cost added during current period............................ $141,298Total cost charged to department ................................................. $176,140 $31.00

%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Painting Department ...... 5,000 100% $31.00 $155,000 Work in Process, ending inventory:

Cost from preceding department.... 1,000 100% $14.90 $14,900Materials ............................................ 1,000 60% 4.70 2,820 Labor .................................................. 1,000 30% 3.80 1,140 Factory overhead .............................. 1,000 30% 7.60 2,280 21,140

Total cost accounted for......................... $176,140


Prior Dept.Cost Materials Labor Overhead

Equivalent units transferred out............ 5,000 5,000 5,000 5,000Equivalent units in ending inventory .... 1,000 600 300 300Total equivalent units.............................. 6,000 5,600 5,300 5,300


6-6 Chapter 6

E6-6 Sonneli CorporationAssembly Department

Cost of Production Report For February

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 400Received from Cutting Department....... 2,100

2,500

Transferred to Finished Goods.............. 2,000Ending inventory .................................... 80% 60% 60% 500

2,500


Cost from preceding department............................................. $11,800Materials ..................................................................................... 4,000Labor .......................................................................................... 1,200Factory overhead....................................................................... 2,400

Total cost in beginning inventory...................................... $19,400

Cost added during current period:Cost from preceding department............................................. $63,200 2,500 $30.00Materials ..................................................................................... 21,200 2,400 10.50 Labor .......................................................................................... 17,660 2,300 8.20 Factory overhead ...................................................................... 35,320 2,300 16.40

Total cost added during current period .......................... $137,380Total cost charged to department .................................................. $156,780 $65.10

%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Finished Goods.............. 2,000 100% $65.10 $130,200 Work in Process, ending inventory:

Cost from preceding department.... 500 100% $30.00 $15,000Materials ............................................ 500 80% 10.50 4,200 Labor .................................................. 500 60% 8.20 2,460 Factory overhead .............................. 500 60% 16.40 4,920 26,580




Equivalent units transferred out............ 2,000 2,000 2,000 2,000Equivalent units in ending inventory .... 500 400 300 300Total equivalent units.............................. 2,500 2,400 2,300 2,300


Chapter 6 6-7

E6-7 Saleri Manufacturing Corporation Forming Department

Cost of Production Report For June

Quantity Schedule Material A Material B Labor Overhead QuantityBeginning inventory................................ 600Received from Cutting Department....... 3,900

4,500

Transferred to Finishing Department .... 4,100Ending inventory ..................................... 100% 0% 30% 30% 400

4,500


Cost from preceding department............................................. $ 4,422Material A ................................................................................... 2,805 Material B ................................................................................... 0Labor........................................................................................... 1,250Factory overhead....................................................................... 1,875

Total cost in beginning inventory .................................... 10,352

Cost added during current period:Cost from preceding department............................................. $ 29,328 4,500 $ 7.50Material A ................................................................................... 19,695 4,500 5.00Material B ................................................................................... 10,250 4,100 2.50Labor........................................................................................... 15,630 4,220 4.00Factory overhead ...................................................................... 23,445 4,220 6.00

Total cost added during current period............................ $ 98,348Total cost charged to department .................................................. $108,700 $25.00


Cost from preceding department.... 400 100% $7.50 $3,000Material A .......................................... 400 100% 5.00 2,000Material B .......................................... 400 0% 2.50 0Labor .................................................. 400 30% 4.00 480Factory overhead ............................. 400 30% 6.00 720 6,200



Prior Dept.Cost Material A Material B Labor Overhead

Equivalent units transferred out............ 4,100 4,100 4,100 4,100 4,100Equivalent units in ending inventory .... 400 400 0 120 120Total equivalent units.............................. 4,500 4,500 4,100 4,220 4,220


6-8 Chapter 6

E6-8 Canoli Cola CompanyCarbonation Department

Cost of Production Report For October

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory ................................................ 1,000Received from Syrup Department .......................... 2,000Added to process in Carbonation Department ..... 6,000

9,000

Transferred to Bottling Department ....................... 7,800Ending inventory ...................................................... 100% 25% 25% 1,200

9,000


Cost from preceding department ........................................... $ 1,120Materials ..................................................................................... 140Labor .......................................................................................... 65Factory overhead....................................................................... 120

Total cost in beginning inventory .................................... $ 1,445Cost added during current period:

Cost from preceding department............................................. $ 9,680 9,000 $1.20 Materials ..................................................................................... 1,210 9,000 .15 Labor........................................................................................... 1,960 8,100 .25 Factory overhead....................................................................... 3,120 8,100 .40


%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Bottling Department ...... 7,800 100% $2.00 $15,600 Work in Process, ending inventory:

Cost from preceding department.... 1,200 100% $1.20 $1,440Materials ........................................... 1,200 100% .15 180Labor .................................................. 1,200 25% .25 75Factory overhead ............................. 1,200 25% .40 120 1,815




Equivalent units transferred out............ 7,800 7,800 7,800 7,800Equivalent units in ending inventory .... 1,200 1,200 300 300Total equivalent units.............................. 9,000 9,000 8,100 8,100


Chapter 6 6-9

E6-9 Menezes Chemical Company Blending Department

Cost of Production Report For March

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory ................................................. 5,000Received from Refining Department ...................... 20,000Added to process in Blending Department ........... 5,000

30,000

Transferred to Finishing Department ..................... 26,000Ending inventory ...................................................... 100% 80% 90% 4,000

30,000


Cost from preceding department............................................. $4,750Materials ..................................................................................... 2,415 Labor........................................................................................... 180 Factory overhead....................................................................... 787

Total cost in beginning inventory .................................... $8,112Cost added during current period:

Cost from preceding department............................................. $25,250 30,000 $1.00Materials ..................................................................................... 12,885 30,000 .51Labor .......................................................................................... 2,740 29,200 .10 Factory overhead....................................................................... 8,113 29,600 .30



Cost from preceding department.... 4,000 100% $1.00 $4,000Materials ............................................ 4,000 100% .51 2,040Labor .................................................. 4,000 80% .10 320Factory overhead .............................. 4,000 90% .30 1,080 7,440




Equivalent units transferred out............ 26,000 26,000 26,000 26,000Equivalent units in ending inventory .... 4,000 4,000 3,200 3,600Total equivalent units.............................. 30,000 30,000 29,200 29,600


6-10 Chapter 6

E6-10 APPENDIXShankar Manufacturing Company

Cutting Department Cost of Production Report

For July

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 60% 20% 20% 100Started in process this period ............... 900

1,000

Transferred to Assembly Department ... 850Ending inventory ..................................... 100% 60% 50% 150

1,000


Materials ..................................................................................... $2,940Labor........................................................................................... 390Factory overhead ...................................................................... 585

Total cost in beginning inventory...................................... $3,915Cost added during current period:

Materials ..................................................................................... $46,530 940 $49.50Labor........................................................................................... 18,860 920 20.50 Factory overhead....................................................................... 27,150 905 30.00


Cost Accounted for as Follows Units Current % Unit Cost Total CostTransferred to Assembly Department:

Beginning inventory ........................ $3,915 Cost to complete:

Materials ............................... 100 40% $49.50 1,980 Labor ..................................... 100 80% 20.50 1,640 Factory overhead ................. 100 80% 30.00 2,400 $ 9,935

Started and completed this period . 750 100% 100.00 75,000Total cost transferred to Assembly

Department ................................ $84,935Work in Process, ending inventory:

Materials ............................................ 150 100% $49.50 $7,425Labor .................................................. 150 60% 20.50 1,845Factory overhead ............................. 150 50% 30.00 2,250 11,520


*Number of equivalent units of cost added during the current period determined as follows:

Materials Labor OverheadTo complete beginning inventory .......... 40 80 80Started and completed this period........ 750 750 750Ending inventory ..................................... 150 90 75Total equivalent units.............................. 940 920 905

** Cost added during the current period divided by the number of equivalent units of cost added dur-ing the current period

Chapter 6 6-11

E6-11 APPENDIXCantach Tool Company Assembly Department

Cost of Production Report For November

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 50% 40% 40% 1,200Received from Cutting Department....... 2,800

4,000

Transferred to Finished Goods.............. 3,000Ending inventory ..................................... 90% 80% 80% 1,000

4,000


Cost from preceding department........................................... $ 17,280Materials ..................................................................................... 5,550Labor........................................................................................... 2,400Factory overhead....................................................................... 3,600

Total cost in beginning inventory.................................... $ 28,830Cost added during current period:

Cost from preceding department............................................. $ 40,600 2,800 $14.50Materials ..................................................................................... 29,700 3,300 9.00Labor........................................................................................... 16,932 3,320 5.10Factory overhead....................................................................... 25,398 3,320 7.65


6-12 Chapter 6

E6-11 APPENDIX (Concluded)

Cost Accounted for as Follows Units Current % Unit Cost Total CostTransferred to Finished Goods:

Beginning inventory ......................... $28,830 Cost to complete:

Materials ............................... 1,200 50% $9.00 5,400Labor ..................................... 1,200 60% 5.10 3,672 Factory overhead ................. 1,200 60% 7.65 5,508 $ 43,410

Started and completed this period 1,800 100% 36.25 65,250Total cost transferred to Finished Goods $108,660

Work in Process, ending inventory:Cost from preceding department.... 1,000 100% $14.50 $14,500Materials ............................................ 1,000 90% 9.00 8,100Labor ................................................. 1,000 80% 5.10 4,080 Factory overhead .............................. 1,000 80% 7.65 6,120 32,800




To complete beginning inventory .......... 0 600 720 720Started and completed this period........ 1,800 1,800 1,800 1,800Ending inventory ..................................... 1,000 900 800 800Total equivalent units.............................. 2,800 3,300 3,320 3,320


Chapter 6 6-13

E6-12 APPENDIXSouthwell Chemical Corporation

Blending DepartmentCost of Production Report

For May

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 100% 20% 40% 2,000Received from Refining Department ..... 5,000Added to process in Blending Department 5,000

12,000

Transferred to Finished Goods ............. 10,500 Ending inventory ..................................... 100% 60% 80% 1,500

12,000


Cost from preceding department............................................. $2,460Materials ..................................................................................... 500Labor........................................................................................... 150Factory overhead....................................................................... 600

Total cost in beginning inventory...................................... $3,710Cost added during current period:

Cost from preceding department............................................. $12,500 10,000 $1.25Materials ..................................................................................... 2,500 10,000 .25Labor........................................................................................... 3,300 11,000 .30Factory overhead....................................................................... 7,630 10,900 .70


6-14 Chapter 6

E6-12 APPENDIX (Concluded)



Materials ............................... 2,000 0% $ .25 0Labor .................................... 2,000 80% .30 480Factory overhead ................. 2,000 60% .70 840 $ 5,030

Started and completed this period 8,500 100% 2.50 21,250Total cost transferred to Finished

Goods .......................................... $26,280Work in Process, ending inventory:

Cost from preceding department.... 1,500 100% $1.25 $1,875 Materials ............................................ 1,500 100% .25 375Labor .................................................. 1,500 60% .30 270Factory overhead .............................. 1,500 80% .70 840 3,360




To complete beginning inventory .......... 0 0 1,600 1,200Started and completed this period........ 8,500 8,500 8,500 8,500Ending inventory ..................................... 1,500 1,500 900 1,200Total equivalent units.............................. 10,000 10,000 11,000 10,900


Chapter 6 6-15

PROBLEMS

P6-1(1) Meninquez Cabinet Company

Cutting Department Cost of Production Report

For August

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 200Started in process this period .............. 600

800

Transferred to Assembly Department ... 650Ending inventory ..................................... 90%. 60% 60% 150

800


Materials ..................................................................................... $ 5,365 Labor........................................................................................... 530 Factory overhead....................................................................... 795

Total cost in beginning inventor........................................ $6,690Cost added during current period:

Materials ..................................................................................... $26,035 785 $ 40.00 Labor........................................................................................... 8,350 740 12.00 Factory overhead....................................................................... 12,525 740 18.00

Total cost added during current period............................ $46,910Total cost charged to department .................................................. $53,600 $ 70.00

%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Assembly Department ... 650 100% $70.00 $45,500 Work in Process, ending inventory:

Materials ............................................ 150 90% $40.00 $5,400 Labor .................................................. 150 60% 12.00 1,080 Factory overhead .............................. 150 60% 18.00 1,620 8,100



Materials Labor OverheadEquivalent units transferred out ..... 650 650 650Equivalent units in ending inventory 135 90 90Total equivalent units ....................... 785 740 740


6-16 Chapter 6

P6-1 (Continued)Meninquez Cabinet Company

Assembly Department Cost of Production Report

For August

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 250Received from Cutting Department....... 650

900

Transferred to Finished Goods.............. 800Ending inventory ..................................... 40% 20% 20% 100

900


Cost from preceding department ........................................... $ 17,410Materials .................................................................................... 3,451 Labor........................................................................................... 3,611Factory overhead....................................................................... 3,611

Total cost in beginning inventory .................................... $ 28,083Cost added during current period:

Cost from preceding department............................................. $ 45,500 900 $ 69.90 Materials .................................................................................... 14,273 840 21.10 Labor........................................................................................... 20,989 820 30.00 Factory overhead....................................................................... 20,989 820 30.00

Total cost added during current period ......................... $101,751Total cost charged to department .................................................. $129,834 $151.00

Chapter 6 6-17

P6-1 (Concluded)

%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Finished Goods.............. 800 100% $151.00 $120,800Work in Process, ending inventory:

Cost from preceding department.... 100 100% $69.90 $6,990 Materials ............................................ 100 40% 21.10 844 Labor .................................................. 100 20% 30.00 600Factory overhead .............................. 100 20% 30.00 600 9,034




Equivalent units transferred out ..... 800 800 800 800Equivalent units in ending inventory 100 40 20 20Total equivalent units ....................... 900 840 820 820


(2) Work in Process—Cutting Department ...................... 26,035Work in Process—Assembly Department.................. 14,273

Materials .............................................................. 40,308

Work in Process—Cutting Department ...................... 8,350Work in Process—Assembly Department.................. 20,989

Payroll .................................................................. 29,339


Applied Factory Overhead.................................. 33,514

Work in Process—Assembly Department.................. 45,500Work in Process—Cutting Department ............. 45,500

Finished Goods Inventory ........................................... 120,800Work in Process—Assembly Department ........ 120,800

6-18 Chapter 6

P6-2(1) Rimirez Tool Corporation

Casting Department Cost of Production Report

For December

Quantity Schedule Materials Labor Overhead Quantity

Beginning inventory................................ 1,000Started in process this period .............. 8,000

9,000

Transferred to Finishing Department .... 7,500Ending inventory ..................................... 100% 80% 80% 1,500

9,000


Materials ..................................................................................... $915Labor........................................................................................... 60Factory overhead....................................................................... 90

Total cost in beginning inventory...................................... $ 1,085Cost added during current period:

Materials ..................................................................................... $17,085 9,000 $2.00 Labor........................................................................................... 4,290 8,700 .50 Factory overhead....................................................................... 6,435 8,700 .75



Materials ............................................ 1,500 100% $2.00 $3,000 Labor .................................................. 1,500 80% .50 600Factory overhead .............................. 1,500 80% .75 900 4,500



Materials Labor OverheadEquivalent units transferred out ............................. 7,500 7,500 7,500Equivalent units in ending inventory...................... 1,500 1,200 1,200Total equivalent units............................................... 9,000 8,700 8,700


Chapter 6 6-19

P6-2 (Continued)Rimirez Tool Corporation

Finishing Department Cost of Production Report

For December

Quantity Schedule Labor Overhead Quantity

Beginning inventory 1,500Received from Casting Department ......................... 7,500

9,000

Transferred to Finished Goods ................................ 7,000Ending inventory ........................................................ 40% 50% 2,000

9,000


Cost from preceding department............................................. $ 4,785 Labor........................................................................................... 201Factory overhead ...................................................................... 555


Cost from preceding department............................................. $24,375 9,000 $3.24 Labor........................................................................................... 2,919 7,800 .40 Factory overhead....................................................................... 3,125 8,000 .46


6-20 Chapter 6

P6-2 (Concluded)


Cost from preceding department.... 2,000 100% $3.24 $6,480 Labor .................................................. 2,000 40% .40 320 Factory overhead .............................. 2,000 50% .46 460 7,260



Prior Dept.Cost Labor Overhead

Equivalent units transferred out......................... 7,000 7,000 7,000Equivalent units in ending inventory ................. 2,000 800 1,000Total equivalent units ......................................... 9,000 7,800 8,000


(2) Work in Process—Casting Department...................... 17,085Materials .............................................................. 17,085

Work in Process—Casting Department...................... 4,290Work in Process—Finishing Department................... 2,919

Payroll .................................................................. 7,209

Work in Process—Casting Department...................... 6,435Work in Process—Finishing Department................... 3,125


Work in Process—Finishing Department................... 24,375Work in Process—Casting Department ............ 24,375

Finished Goods Inventory ........................................... 28,700Work in Process—Finishing Department.......... 28,700

Chapter 6 6-21

P6-3(1) Jetter Engine Corporation

Casting Department Cost of Production Report

For February

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 500Started in process this period ............... 3,000

3,500

Transferred to Assembly Department ... 2,700Ending inventory ..................................... 100% 80% 90% 800

3,500


Materials ..................................................................................... $ 10,925 Labor........................................................................................... 338Factory overhead ...................................................................... 2,839


Materials ..................................................................................... $146,575 3,500 $ 45.00 Labor........................................................................................... 16,362 3,340 5.00 Factory overhead....................................................................... 48,461 3,420 15.00


%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Assembly Department ... 2,700 100% $65.00 $175,500 Work in Process, ending inventory:

Materials ........................................... 800 100% $45.00 $36,000 Labor .................................................. 800 80% 5.00 3,200 Factory overhead .............................. 800 90% 15.00 10,800 50,000



Materials Labor OverheadEquivalent units transferred out ............................... 2,700 2,700 2,700Equivalent units in ending inventory........................ 800 640 720Total equivalent units ................................................ 3,500 3,340 3,420


6-22 Chapter 6

P6-3 (Continued)Jetter Engine Corporation

Assembly Department Cost of Production Report

For February

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 1,000Received from Casting Department ..... 2,700

3,700


3,700


Cost from preceding department ........................................... $ 63,150Materials ..................................................................................... 40,258Labor .......................................................................................... 12,426Factory overhead ...................................................................... 12,426

Total cost in beginning inventory.................................... $128,260Cost added during current period:

Cost from preceding department............................................. $175,500 3,700 $64.50 Materials ..................................................................................... 116,480 3,460 45.30 Labor........................................................................................... 44,408 3,140 18.10Factory overhead....................................................................... 44,408 3,140 18.10

Total cost added during current period............................ $380,796Total cost charged to department ................................................. $509,056 $146.00

%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Finishing Department .... 2,900 100% $146.00 $423,400 Work in Process, ending inventory

Cost from preceding department.... 800 100% $ 64.50 $51,600Materials ............................................ 800 70% 45.30 25,368Labor .................................................. 800 30% 18.10 4,344Factory overhead .............................. 800 30% 18.10 4,344 85,656




Equivalent units transferred out............ 2,900 2,900 2,900 2,900Equivalent units in ending inventory .... 800 560 240 240Total equivalent units.............................. 3,700 3,460 3,140 3,140


Chapter 6 6-23

P6-3 (Continued)Jetter Engine Corporation


For February

Quantity Schedule Labor Overhead QuantityBeginning inventory ................................................... 300Received from Assembly Department...................... 2,900

3,200

Transferred to Finished Goods ................................ 2,800Ending inventory......................................................... 50% 50% 400

3,200


Cost from preceding department............................................. $ 42,840 Labor........................................................................................... 2,760Factory overhead....................................................................... 4,140

Total cost in beginning inventory ................................... $ 49,740Cost added during current period:

Cost from preceding department............................................. $423,400 3,200 $ 145.70 Labor........................................................................................... 12,240 3,000 5.00 Factory overhead....................................................................... 18,360 3,000 7.50

Total cost added during current period............................ $454,000Total cost charged to department ................................................. $503,740 $ 158.20

%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Finished Goods.............. 2,800 100% $ 158.20 $442,960 Work in Process, ending inventory:

Cost from preceding department.... 400 100% $ 145.70 $58,280 Labor .................................................. 400 50% 5.00 1,000 Factory overhead .............................. 400 50% 7.50 1,500 60,780



Prior Dept.Cost Labor Overhead

Equivalent units transferred out ............................... 2,800 2,800 2,800Equivalent units in ending inventory........................ 400 200 200Total equivalent units ................................................. 3,200 3,000 3,000


6-24 Chapter 6

P6-3 (Concluded)

(2) Work in Process—Casting Department...................... 146,575Work in Process—Assembly Department.................. 116,480

Materials ............................................................... 263,055

Work in Process—Casting Department...................... 16,362Work in Process—Assembly Department.................. 44,408Work in Process—Finishing Department................... 12,240

Payroll .................................................................. 73,010

Work in Process—Casting Department...................... 48,461Work in Process—Assembly Department.................. 44,408Work in Process—Finishing Department................... 18,360


Work in Process—Assembly Department.................. 175,500Work in Process—Casting Department............. 175,500

Work in Process—Finishing Department................... 423,400Work in Process—Assembly Department......... 423,400

Finished Goods inventory ........................................... 442,960Work in Process—Finishing Department.......... 442,960

Chapter 6 6-25

P6-4(1) Peneli Cologne Company

Blending Department Cost of Production Report

For June

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 1,000Started in process this period ............... 6,000

7,000


7,000


Materials ..................................................................................... $ 19,620Labor........................................................................................... 944Factory overhead....................................................................... 2,375


Materials ..................................................................................... $129,100 6,760 $22.00 Labor........................................................................................... 6,880 6,520 1.20Factory overhead....................................................................... 29,065 6,550 4.80

Total cost added during current period ........................... $165,045Total cost charged to department ................................................. $187,984 $28.00


Materials ............................................ 600 60% $22.00 $7,920Labor .................................................. 600 20% 1.20 144Factory overhead .............................. 600 25% 4.80 720 8,784



Materials Labor OverheadEquivalent units transferred out......................... 6,400 6,400 6,400Equivalent units in ending inventory ................. 360 120 150Total equivalent units........................................... 6,760 6,520 6,550


6-26 Chapter 6

P6-4 (Continued)Peneli Cologne Company


For June

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory ................................................... 1,400Received from Blending Department ...................... 6,400Added to process in Finishing Department............. 19,200

27,000

Transferred to Finished Goods ................................. 26,000Ending inventory ....................................................... 100% 70% 70% 1,000

27,000


Cost from preceding department ........................................... $ 8,450 Materials ..................................................................................... 1,395Labor........................................................................................... 106 Factory overhead....................................................................... 659


Cost from preceding department............................................. $179,200 27,000 $ 6.95 Materials ..................................................................................... 28,305 27,000 1.10 Labor........................................................................................... 19,919 26,700 .75 Factory overhead....................................................................... 60,751 26,700 2.30


Chapter 6 6-27

P6-4 (Concluded)


Cost from preceding department.... 1,000 100% $ 6.95 $6,950 Materials ............................................ 1,000 100% 1.10 1,100 Labor .................................................. 1,000 70% .75 525 Factory overhead .............................. 1,000 70% 2.30 1,610 10,185




Equivalent units transferred out............ 26,000 26,000 26,000 26,000Equivalent units in ending inventory .... 1,000 1,000 700 700Total equivalent units.............................. 27,000 27,000 26,700 26,700


(2) Work in Process—Blending Department ................... 129,100Work in Process—Finishing Department................... 28,305

Materials .............................................................. 157,405

Work in Process—Blending Department ................... 6,880Work in Process—Finishing Department................... 19,919

Payroll ................................................................... 26,799

Work in Process—Blending Department ................... 29,065Work in Process—Finishing Department................... 60,751

Applied Factory Overhead ................................. 89,816

Work in Process—Finishing Department................... 179,200Work in Process—Blending Department .......... 179,200

Finished Goods inventory ........................................... 288,600Work in Process—Finishing Department.......... 288,600

6-28 Chapter 6

P6-5

(1) Hi-tech Chemical Corporation Refining Department

Cost of Production Report For March

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory .................................................. 800Started in process this period................................... 7,200

8,000

Transferred to Blending Department ........................ 7,000Ending inventory......................................................... 100% 75% 50% 1,000

8,000


Materials ..................................................................................... $728Labor........................................................................................... 30 Factory overhead....................................................................... 60

Total cost in beginning inventory .................................... $818Cost added during current period:

Materials .................................................................................... $7,272 8,000 $ 1.00Labor .......................................................................................... 1,520 7,750 .20Factory overhead....................................................................... 2,940 7,500 .40

Total cost added during current period............................ $11,732Total cost charged to department ................................................. $12,550 $ 1.60

%Cost Accounted for as Follows Units Complete Unit Cost Total CostTransferred to Blending Department..... 7,000 100% $1.60 11,200Work in Process, ending inventory:

Materials ............................................ 1,000 100% $1.00 $1,000Labor ................................................. 1,000 75% .20 150Factory overhead .............................. 1,000 50% .40 200 1,350



Materials Labor OverheadEquivalent units transferred out............ 7,000 7,000 7,000Equivalent units in ending inventory .... 1,000 750 500Total equivalent units.............................. 8,000 7,750 7,500


Chapter 6 6-29

P6-5 (Continued)Hi-tech Chemical Corporation

Blending Department Cost of Production Report

For March

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 1,400Received from Refining Department .... 7,000 Added to process in Blending Department 1,800

10,200

Transferred to Finished Goods ............. 9,200 Ending inventory ..................................... 80% 40% 40% 1,000

10,200


Cost from preceding department............................................. $ 1,754Materials ..................................................................................... 620Labor........................................................................................... 68Factory overhead ...................................................................... 160


Cost from preceding department............................................. $11,200 10,200 $1.27 Materials .................................................................................... 4,380 10,000 .50 Labor........................................................................................... 3,100 9,600 .33 Factory overhead....................................................................... 5,600 9,600 .60

Total cost added during current period ........................... $24,280Total cost charged to department .................................................. $26,882 $2.70

6-30 Chapter 6

P6-5 (Concluded)


Cost from preceding department.... 1,000 100% $1.27 $1,270Materials ............................................ 1,000 80% .50 400Labor ................................................. 1,000 40% .33 132Factory overhead .............................. 1,000 40% .60 240 2,042




Equivalent units transferred out ..... 9,200 9,200 9,200 9,200 Equivalent units in ending inventory 1,000 800 400 400Total equivalent units ....................... 10,200 10,000 9,600 9,600


(2)

Work in Process—Refining Department .................... 7,272Work in Process—Blending Department ................... 4,380

Materials ............................................................... 11,652


Payroll ................................................................... 4,620


Applied Factory Overhead ................................. 8,540

Work in Process—Blending Department ................... 11,200Work in Process—Refining Department .......... 11,200

Finished Goods Inventory ........................................... 24,840Work in Process—Blending Department ......... 24,840

Chapter 6 6-31

P6-6 APPENDIX

(1) Upton Manufacturing Company Cutting Department


Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 90% 40% 20% 1,000Started in process this period ............... 9,000

10,000

Transferred to Assembly Department ... 8,500Ending inventory ..................................... 100% 80% 100% 1,500

10,000


Materials ..................................................................................... $8,010 Labor........................................................................................... 1,750Factory overhead....................................................................... 790


Materials ..................................................................................... $ 81,900 9,100 $ 9.00Labor........................................................................................... 18,600 9,300 2.00Factory overhead ...................................................................... 39,200 9,800 4.00


Cost Accounted for as Follows Units Current % Unit Cost Total CostTransferred to Assembly Department:


Materials ............................... 1,000 10% $ 9.00 900 Labor ..................................... 1,000 60% 2.00 1,200 Factory overhead ................. 1,000 80% 4.00 3,200 $ 15,850

Started and completed this period . 7,500 100% 15.00 112,500Total cost transferred to Assembly

Department ................................. $128,350Work in Process, ending inventory:

Materials ............................................ 1,500 100% $ 9.00 $13,500 Labor .................................................. 1,500 80% 2.00 2,400 Factory overhead .............................. 1,500 100% 4.00 6,000 21,900


6-32 Chapter 6

P6-6 APPENDIX (Continued)

* Number of equivalent units of cost added during the current period determined as follows:

Materials Labor OverheadTo complete beginning inventory ... 100 600 800Started and completed this period 7,500 7,500 7,500Ending inventory............................... 1,500 1,200 1,500Total equivalent units ....................... 9,100 9,300 9,800


Chapter 6 6-33


Upton Manufacturing Company Assembly Department


Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 75% 60% 60% 2,000Received from Cutting Department....... 8,500

10,500

Transferred to Finished Goods Inventory 9,500Ending inventory ..................................... 60% 40% 40% 1,000

10,500


Cost from preceding department............................................. $ 4,000Materials ..................................................................................... 400Labor........................................................................................... 800 Factory overhead....................................................................... 1,600


Cost from preceding department............................................. $128,350 8,500 $15.10 Materials ..................................................................................... 30,100 8,600 3.50 Labor........................................................................................... 21,315 8,700 2.45 Factory overhead ...................................................................... 30,015 8,700 3.45



Beginning inventory ........................ $ 6,800Cost to complete:

Materials ............................... 2,000 25% $ 3.50 1,750 Labor ..................................... 2,000 40% 2.45 1,960 Factory overhead ................. 2,000 40% 3.45 2,760 $ 13,270

Started and completed this period . 7,500 100% 24.50 183,750Total cost transferred to Finished

Goods .......................................... $197,020 Work in Process, ending inventory:

Cost from preceding department.... 1,000 100% $15.10 $15,100 Materials ............................................ 1,000 60% 3.50 2,100 Labor .................................................. 1,000 40% 2.45 980 Factory overhead .............................. 1,000 40% 3.45 1,380 19,560


6-34 Chapter 6

P6-6 APPENDIX (Concluded)



To complete beginning inventory ... 0 500 800 800Started and completed this period 7,500 7,500 7,500 7,500Ending inventory............................... 1,000 600 400 400Total equivalent units ...................... 8,500 8,600 8,700 8,700


(2) Work in Process—Cutting Department ...................... 81,900Work in Process—Assembly Department.................. 30,100

Materials .............................................................. 112,000


Payroll .................................................................. 39,915



Work in Process—Assembly Department.................. 128,350Work in Process—Cutting Department ............. 128,350

Finished Goods Inventory ........................................... 197,020Work in Process—Assembly Department ........ 197,020

Chapter 6 6-35

P6-7 APPENDIX(1) Felicia Manufacturing Company

Fabricating Department Cost of Production Report

For August

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 100% 40% 80% 400Started in process this period .............. 1,200

1,600


1,600


Materials ..................................................................................... $ 29,280Labor........................................................................................... 1,900Factory overhead....................................................................... 11,800


Materials .................................................................................... $90,000 1,200 $ 75.00Labor........................................................................................... 16,080 1,340 12.00Factory overhead....................................................................... 46,740 1,230 38.00


6-36 Chapter 6


Cost Accounted for as Follows Units Current % Unit Cost Total CostTransferred to Finishing Department:


Materials ............................... 400 0% $ 75.00 0Labor ..................................... 400 60% 12.00 2,880Factory overhead ................. 400 20% 38.00 3,040 $ 48,900

Started and completed this period 700 100% 125.00 87,500Total cost transferred to Finishing

Department ................................. $136,400 Work in Process, ending inventory:

Materials ............................................ 500 100% $ 75.00 $37,500 Labor .................................................. 500 80% 12.00 4,800 Factory overhead .............................. 500 90% 38.00 17,100 59,400



Materials Labor OverheadTo complete beginning inventory....................... 0 240 80Started and completed this period..................... 700 700 700Ending inventory .................................................. 500 400 450Total equivalent units........................................... 1,200 1,340 1,230


Chapter 6 6-37

P6-7 APPENDIX (Continued)Felicia Manufacturing Company


For August

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 40% 20% 20% 600Received from Fabricating Department 1,100

1,700

Transferred to Finished Goods Inventory 1,300Ending inventory ..................................... 100% 60% 60% 400

1,700


Cost from preceding department............................................. $ 74,000Materials .................................................................................... 230 Labor........................................................................................... 1,600Factory overhead ...................................................................... 2,520

Total cost in beginning inventory ................................... $ 78,350Cost added during current period:

Cost from preceding department............................................. $136,400 1,100 $ 124.00 Materials ..................................................................................... 2,920 1,460 2.00 Labor........................................................................................... 19,880 1,420 14.00 Factory overhead ...................................................................... 28,400 1,420 20.00




Materials ............................... 600 60% $ 2.00 720 Labor ..................................... 600 80% 14.00 6,720 Factory overhead ................ 600 80% 20.00 9,600 $ 95,390

Started and completed this period . 700 100% 160.00 112,000Total cost transferred to Finished


Cost from preceding department.... 400 100% $124.00 $49,600Materials ............................................ 400 100% 2.00 800 Labor .................................................. 400 60% 14.00 3,360 Factory overhead ............................. 400 60% 20.00 4,800 58,560


6-38 Chapter 6

6-7 APPENDIX (Concluded)



To complete beginning inventory ... 0 360 480 480 Started and completed this period 700 700 700 700Ending inventory............................... 400 400 240 240Total equivalent units ....................... 1,100 1,460 1,420 1,420


(2) Work in Process—Fabricating Department ............... 90,000Work in Process—Finishing Department................... 2,920

Materials .............................................................. 92,920

Work in Process—Fabricating Department ............... 16,080Work in Process—Finishing Department................... 19,880

Payroll .................................................................. 35,960

Work in Process—Fabricating Department ............... 46,740Work in Process—Finishing Department................... 28,400


Work in Process—Finishing Department................... 136,400Work in Process—Fabricating Department ...... 136,400

Finished Goods Inventory ........................................... 207,390Work in Process-Finishing Department ............ 207,390

Chapter 6 6-39

P6-8 APPENDIX(1) Tatanach Beverage Company

Mashing Department Cost of Production Report

For September

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory................................ 90% 60% 30% 600Started in process this period ............... 3,000

3,600

Transferred to Blending Department..... 3,100Ending inventory ..................................... 60% 40% 20% 500

3,600


Materials ..................................................................................... $ 1,088Labor........................................................................................... 172Factory overhead....................................................................... 172

Total cost in beginning inventory...................................... $ 1,432

Cost added during current period:Materials ..................................................................................... $ 6,006 2,860 $2.10Labor........................................................................................... 1,470 2,940 .50Factory overhead....................................................................... 3,020 3,020 1.00


6-40 Chapter 6


Cost Accounted for as Follows Units Current % Unit Cost Total CostTransferred to Blending Department:


Materials ............................... 600 10% $2.10 126 Labor ..................................... 600 40% .50 120 Factory overhead ................. 600 70% 1.00 420 $ 2,098

Started and completed this period 2,500 100% 3.60 9,000Total cost transferred to Blending

Department ................................. $11,098 Work in Process, ending inventory:

Materials ............................................ 500 60% $2.10 $ 630Labor .................................................. 500 40% .50 100Factory overhead .............................. 500 20% 1.00 100 830



Materials Labor OverheadTo complete beginning inventory ... 60 240 420Started and completed this period . 2,500 2,500 2,500Ending inventory............................... 300 200 100Total equivalent units ....................... 2,860 2,940 3,020


Chapter 6 6-41


Tatanach Beverage Company Blending Department

Cost of Production Report For September

Quantity Schedule Materials Labor Overhead QuantityBeginning inventory ................................................... 50% 20% 20% 1,000Received from Mashing Department ........................ 3,100Added to process in Blending Department ............. 3,100

7,200

Transferred to Finished Goods Inventory ............... 6,400Ending inventory......................................................... 100% 60% 60% 800

7,200


Cost from preceding department............................................. $ 1,770Materials ..................................................................................... 100 Labor........................................................................................... 55 Factory overhead....................................................................... 74


Cost from preceding department............................................. $11,098 6,200 $1.79Materials ..................................................................................... 1,407 6,700 .21 Labor........................................................................................... 2,004 6,680 .30Factory overhead....................................................................... 2,672 6,680 .40




Materials ............................... 1,000 50% $ .21 105 Labor ..................................... 1,000 80% .30 240Factory overhead ................. 1,000 80% .40 320 $ 2,664

Started and completed this period 5,400 100% 2.70 14,580Total cost transferred to Finished


Cost from preceding department.... 800 100% $1.79 $1,432 Materials ............................................ 800 100% .21 168 Labor .................................................. 800 60% .30 144 Factory overhead .............................. 800 60% .40 192 1,936


6-42 Chapter 6

P6-8 APPENDIX (Concluded)



To complete beginning inventory ... 0 500 800 800 Started and completed this period 5,400 5,400 5,400 5,400Ending inventory............................... 800 800 480 480Total equivalent units ....................... 6,200 6,700 6,680 6,680


(2) Work in Process—Mashing Department .................... 6,006Work in Process—Blending Department ................... 1,407

Materials .............................................................. 7,413

Work in Process—Mashing Department .................... 1,470Work in Process—Blending Department ................... 2,004

Payroll .................................................................. 3,474

Work in Process—Mashing Department .................... 3,020Work in Process—Blending Department ................... 2,672


Work in Process—Blending Department ................... 11,098Work in Process—Mashing Department ........... 11,098

Finished Goods Inventory ........................................... 17,244Work in Process—Blending Department .......... 17,244

Chapter 6 6-43

Ch06SM

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