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Problem 3:
( a ) 30% ( b ) 60% ( c ) 100%
Normal 10,200.00 12,600.00 9,000.00
Abnormal 4,800.00 2,400.00 6,000.00
Total 15,000.00 15,000.00 15,000.00
6 2 pts 2 pts 2 pts
Problem 4
Total - FIFO 325,000.00 250,000.00
3 1 pt
Total - WA 355,000.00 325,000.00
3 1 pt
Problem 5
FIFO
a) Cost last month 277,315.00
Cost to Complete 96,200.00
Total cost of completed beginning invty. 373,515.00
4 2 pts
d) Materials 115,855.00
Labor 11,280.00
Overhead 23,829.00
Total 150,964.00
4 2 pts
57
Unit
Cost
9.250000
9.360000
8.531544
8.268456
26.160000 2.269000
35.410000 37.679000
1 pt
156,125.00 1 pt
274,500.00 1 pt
1,770,500.00 1 pt
141,812.50 1 pt
2,342,937.50
85,087.50 2 pts
231,250.00 1 pt
234,000.00 1 pt
202,624.16 1 pt
196,375.84 1 pt
56,725.00 1 pt
920,975.00
166,500.00 1 pt
123,711.34 1 pt
677,010.31 1 pt
73,670.10 1 pt
1,040,891.75
19,645.36 2 pts
60,000.00 1 pt
216,494.85 1 pt
29,468.04 1 pt
305,962.89
271,000.00 258,250.00
1 pt 1 pt
316,000.00 322,000.00
1 pt 1 pt
WA
377,795.58
2 pts
377,795.58
2,103,402.41
2,481,197.99
2 pts
10.210691
1 pt
115,757.12
11,771.74
23,132.15
150,661.01
2 pts
Grand Monde
Cost of Production Report
For the year ended December 31, 2015
Completed
In Process b 3,000.00 0% - 20% 600.00 1
Placed in pr 37,000.00 100% 37,000.00 100% 37,000.00 1
In Process end 4,000.00 50% 2,000.00 20% 800.00 1
Normal Loss 2,050.00 100% 2,050.00 70% 1,435.00 1
Abnormal Loss 1,950.00 100% 1,950.00 70% 1,365.00 1
Total 48,000.00 43,000.00 41,200.00
600.00 1
37,000.00 1
800.00 1
1,435.00 1
1,365.00 1
41,200.00
Unit Cost
27.5066667 1
2.2520930 1
5.7424757 1
7.9945688 1
1.8715111
37.3727465 1 35.5012354
1
1
119,124.83 1
65,868.06 3
1,672,020.00
19
IP Beg - 20%
QCI 15%
I
100%
IP end - 70%
Started and Completed
Lost units
Normal 660
Abnormal 340
Total 1000
IP Beg - 20%
QCI - 40%
100%
IP end - 70%
Started and Completed
Lost units
Normal 744
Abnormal 256
Total 1000
QCI - 100%
IP Beg - 20%
100%
IP end - 70%
Started and Completed
Lost units
Normal 678
Abnormal 322
Total 1000
1400
1100
9900
1000
13400
1400
1100
9900
1000
13400
QCI - 100%
1400
1100
9900
1000
13400