SIOMAI Company

Quantity Schedule Actual WorkDone Materials WorkDone Labor WorkDone Overhead

In process June 1 2000
Received frm dept 1 10000
Units to be accounted for 12,000
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in proess june 1 f&T 2000 - - 40% 800 80% 1600
started this month F&T 6000 100% 6000 100% 6000 100% 6000
in process, june 30 4000 90% 3600 70% 2800 35% 1400
Units accounted for 12000 9600 9600 9000
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Cost Analysis Total Cost Unit cost
Cost from purchasing dept 160,000
Work in process, June 1 32,000
192,000 16
Cost added in dept 2:
Materials 20,000
Labor 7,200
Overhead 5,500
Total added cost 32, 700
Cost added during the month:
Materials 96,000 10
Labor 36,000 3.75
Overhead 18,000 2.14
Total added cost 150,000 15.75
Total cost to be accounted for 374,700 31.75
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Cost accounted for
Finished and transferred
In process, June 1
Cost this month 32,700
Cost this department
Labor(800 x 3.75) 3000
Overhead(1600 x 2) 3200
Cost from preceding dept 32,000
Started this month (6,000 x 3.75)
In process, June 30 190,500
Cost from preceding dept (4000 x 16) 64, 000
Cost this month
Materials(3,600 x 10) 36,000
Labor(2,800 x 3.75) 10,500
Overhead(1, 400x 2.14) 2,800 115,300
Total cost accounted for 374,700
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Quantity Schedule Actual WorkDone Materials WorkDone Labor WorkDone Overhead

In process June 1 2000
Received frm dept 1 10000
Units to be accounted for 12,000
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started this month F&T 8000 1000 8000 100% 8000 100% 8000
in process, june 30 4000 90% 3600 70% 2800 35% 1400
Units accounted for 1200 11600 10800 9400
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Cost Analysis Units Total Cost Unit cost
In Process, June 1 2000 32,000
Received from dept. 1 10,000 160,000
12,000 192,000 16
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Cost added in dept 2:
Materials 20,000
Labor 7,200
Overhead 5,500
Total added cost 32, 700
======
Cost added during the month:
Materials 96,000 10
Labor 36,000 4
Overhead 18,000I 2.5
Total added cost 150,000 16.5
Total cost to be accounted for 374,700 32.5
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Cost accounted for
Finished and transferred
Cost from preceding dept. (8000 x 32.5) 260,000
In process:
Cost last month 64,000
Cost this month:
Materials (3600 x 10) 36,000
Labor (2800 x 4) 11,200
Overhead (1,400 x 2.5) 3,500
Total cost accounted for 374, 706
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Problem 3 :Average

Quantity Schedule Actual WorkDone Equivalent Production

In process Beg. 2000
Received from dept A 9000
Units to be accounted for 11,000
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Finished & Transferred 8000 100% 8000
in process, End 3000 1/3 1000
Units accounted for 11000 9000
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