Cost Per Eq Unit
2
DM CC Added beg evenly Enunciado Não preencher Step 1 Step 2 Equivalent units DM CC BWIP 0 0 0 EWIP 0 0 Accounted for 0 Equivalent units 0 0 DM CC BWIP 0 0 0 0 0 0 0 Equivalent units 0 0 #DIV/0! #DIV/0! Assignment of costs #DIV/0! #DIV/0! #DIV/0! EWIP #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Degree of completion (BWIP) Degree of completion (EWIP) Physical units Strated during current period To account for (Sum) Completed and transferred out production Step 3 Costs added in current period Total costs to account for Step 4 Costs incurred to date Cost per equivalent unit Step 5 Completed and transferred out Total costs accounted for
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Transcript of Cost Per Eq Unit
Weighted AverageDMCCAddedbegevenlyDegree of completion
(BWIP)Degree of completion (EWIP)EnunciadoNo preencherStep 1Step
2Equivalent unitsPhysical unitsDMCCBWIPStrated during current
periodTo account for (Sum)0Completed and transferred
out00EWIP00Accounted for0Equivalent units00Total production
costsDMCCStep 3BWIP0Costs added in current period0Total costs to
account for000Step 4Costs incurred to date00Equivalent units00Cost
per equivalent unitERROR:#DIV/0!ERROR:#DIV/0!Step 5Assignment of
costs Completed and transferred
outERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!EWIPERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!Total
costs accounted forERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!
FIFODMCCAddedBeginningEvenlyDegree of completion (WIP
beg.)100%25%Degree of completion (WIP end.)100%70%Step 1Step
2Equivalent unitsPhysical unitsDMCCWIP beg.8,700Strated during
current period34,500To account for43,200Completed and transferred
out32,000 From WIP beg8,70006,525 Strated and
completed23,30023,30023,300WIP end.11,20011,2007,840Accounted
for43,200Equivalent units34,50037,665Total production costsDMCCStep
3WIP beg.104,70061,50043,200Costs added in current
period800,004301,380498,624Total costs to account
for904,704362,880541,824Step 4Costs added in current
period301,380498,624Equivalent units34,50037,665Cost per equivalent
unit8.7413.24Step 5Assignment of costs Completed and transferred
out703,076 WIP beg.191,081 WIP beg.104,70061,50043,200 Cost added
to beginning work in process in current period 86,381086,381
Started and completed511,995203,541308,455 WIP
end.201,62897,839103,789Total costs accounted
for904,704362,880541,824
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