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    Acc206 101130 Dep 2

    Uploaded by

    PRADO, Zyra Mae D.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Acc206 101130 Dep 2

    Uploaded by

    PRADO, Zyra Mae D.
    10 views12 pages

    Original Title

    ACC206-101130-DEP-2

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

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    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    10 views12 pages

    Acc206 101130 Dep 2

    Uploaded by

    PRADO, Zyra Mae D.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 12

    Quantity:

    WIP, Beginning 2,700


    Finished and Transferred
    WIP, Ending 2,500

    Cost:
    WIP, Beg. This Month
    T-In ₱ 3,460.00 ₱ 102,152.00
    Materials ₱ 2,347.00 ₱ 13,230.00
    Labor ₱ 1,869.00 ₱ 9,140.00
    OH ₱ 3,240.00 ₱ 20,050.00

    Percentage of Completion:
    WIP, Beginning 45%
    WIP, Ending 75%

    Department 1 F&T 11300x9.04


    Cost of Production Report

    Quantity Schedule
    QTBAF
    BWIPI 2700
    Transferred-In 11300
    TQTBAF 14000

    QAF
    Finished and Transferred 11500
    EWIPI 2500
    TQAF 14000

    Computation of EUP W.D. Transferred-In W.D.


    Finished and Transferred 11500 100% 11500 100%
    EWIPI 2500 100% 2500 75%
    14000 14000

    Cost Schedule

    CTBAF
    Cost Last Month
    T-In ₱ 3,460.00
    Materials ₱ 2,347.00
    Labor ₱ 1,869.00
    OH ₱ 3,240.00 ₱ 10,916.00
    Cost this month
    T-In ₱ 102,152.00
    Materials ₱ 13,230.00
    Labor ₱ 9,140.00
    OH ₱ 20,050.00 ₱ 144,572.00
    TCTBAF ₱ 155,488.00

    Computation of Unit Cost


    CLM CTM Total EUP
    T-In ₱ 3,460.00 ₱ 102,152.00 ₱ 105,612.00 14000
    Materials ₱ 2,347.00 ₱ 13,230.00 ₱ 15,577.00 13375
    Labor ₱ 1,869.00 ₱ 9,140.00 ₱ 11,009.00 13375
    OH ₱ 3,240.00 ₱ 20,050.00 ₱ 23,290.00 13375

    Cost Accounted for


    Finished and transferred ₱ 129,637.20
    Ending WIPI
    T-In ₱ 18,859.25
    Materials ₱ 2,183.63
    Labor ₱ 1,543.31
    OH ₱ 3,264.94 ₱ 25,851.13
    TCAF ₱ 155,488.33

    difference due to rounding off ₱ 0.33


    M W.D. L W.D. OH
    11500 100% 11500 100% 11500
    1875 75% 1875 75% 1875
    13375 13375 13375

    Unit Cost
    ₱ 7.54 ₱ 7.5437
    ₱ 1.16 ₱ 1.1646
    ₱ 0.82 ₱ 0.8231
    ₱ 1.74 ₱ 1.7413
    ₱ 11.27 ₱ 11.2728
    Quantity:
    WIP, Beginning 2,700
    Finished and Transferred
    WIP, Ending 2,500

    Cost:
    WIP, Beg. This Month
    T-In ₱ 3,460.00 ₱ 102,152.00
    Materials ₱ 2,347.00 ₱ 13,230.00
    Labor ₱ 1,869.00 ₱ 9,140.00
    OH ₱ 3,240.00 ₱ 20,050.00

    Percentage of Completion:
    WIP, Beginning 45%
    WIP, Ending 75%

    Department 1 F&T 11300x9.04


    Cost of Production Report

    Quantity Schedule
    QTBAF
    BWIPI 2700
    Transferred-In 11300
    TQTBAF 14000

    QAF
    Finished and Transferred 11500
    EWIPI 2500
    TQAF 14000

    Computation of EUP W.D. Transferred-In W.D.


    Finished and Transferred
    BWIPI 2700 100% 2700 55%
    Transferred and completed 8800 100% 8800 100%
    EWIPI 2500 100% 2500 75%
    14000 14000

    Cost Schedule

    CTBAF
    Cost Last Month
    T-In ₱ 3,460.00
    Materials ₱ 2,347.00
    Labor ₱ 1,869.00
    OH ₱ 3,240.00 ₱ 10,916.00
    Cost this month
    T-In ₱ 102,152.00
    Materials ₱ 13,230.00
    Labor ₱ 9,140.00
    OH ₱ 20,050.00 ₱ 144,572.00
    TCTBAF ₱ 155,488.00

    Computation of Unit Cost


    CTM EUP Unit Cost
    T-In ₱ 102,152.00 11300 9.0400 ₱ 9.0400
    Materials ₱ 13,230.00 12160 1.0880 ₱ 1.0880
    Labor ₱ 9,140.00 12160 0.7516 ₱ 0.7516
    OH ₱ 20,050.00 12160 1.6488 ₱ 1.6488
    ₱ 12.5285 ₱ 12.5285

    Cost Accounted for


    Finished and transferred
    BWIPI
    CLM ₱ 10,916.00
    CTM
    Materials ₱ 1,615.68
    Labor ₱ 1,116.13
    OH ₱ 2,448.47 ₱ 5,180.27 ₱ 16,096.27
    transferred in and finished ₱ 110,250.80
    total cost of finished and transferred ₱ 126,347.07
    Ending WIPI
    T-In ₱ 22,600.00
    Materials ₱ 2,040.00
    Labor ₱ 1,409.25
    OH ₱ 3,091.50 ₱ 29,140.75
    TCAF ₱ 155,487.82

    difference due to rounding off -₱ 0.18


    M W.D. L W.D. OH

    1485 55% 1485 55% 1485


    8800 100% 8800 100% 8800
    1875 75% 1875 75% 1875
    12160 12160 12160
    Quantity:
    WIP, Beginning 2,700
    Finished and Transferred
    WIP, Ending 2,500

    Cost:
    WIP, Beg. This Month
    T-In ₱ 3,460.00 ₱ 102,695.00
    Materials ₱ 2,347.00 ₱ 13,230.00
    Labor ₱ 1,869.00 ₱ 9,140.00
    OH ₱ 3,240.00 ₱ 20,050.00

    Percentage of Completion:
    WIP, Beginning 45%
    WIP, Ending 75%

    Department 1 F&T
    Cost of Production Report

    Quantity Schedule
    QTBAF
    BWIPI 2700
    Transferred-In 11300
    TQTBAF 14000

    QAF
    Finished and Transferred 11500
    EWIPI 2500
    TQAF 14000

    Computation of EUP W.D. Transferred-In W.D.


    Finished and Transferred
    BWIPI 2700 100% 2700 55%
    Transferred and completed 8800 100% 8800 100%
    EWIPI 2500 100% 2500 75%
    14000 14000

    Cost Schedule

    CTBAF
    Cost Last Month
    T-In ₱ 3,460.00
    Materials ₱ 2,347.00
    Labor ₱ 1,869.00
    OH ₱ 3,240.00 ₱ 10,916.00
    Cost this month
    T-In ₱ 102,695.00
    Materials ₱ 13,230.00
    Labor ₱ 9,140.00
    OH ₱ 20,050.00 ₱ 145,115.00
    TCTBAF ₱ 156,031.00

    Computation of Unit Cost


    CTM EUP Unit Cost
    T-In ₱ 102,695.00 11300 9.0881 ₱ 9.0900
    Materials ₱ 13,230.00 12160 1.0880 ₱ 1.0900
    Labor ₱ 9,140.00 12160 0.7516 ₱ 0.7500
    OH ₱ 20,050.00 12160 1.6488 ₱ 1.6500
    ₱ 12.5765 ₱ 12.5800

    Cost Accounted for


    Finished and transferred
    BWIPI
    CLM ₱ 10,916.00
    CTM
    Materials ₱ 1,618.65
    Labor ₱ 1,113.75
    OH ₱ 2,450.25 ₱ 5,182.65 ₱ 16,098.65
    transferred in and finished ₱ 110,704.00
    total cost of finished and transferred ₱ 126,802.65
    Ending WIPI
    T-In ₱ 22,725.00
    Materials ₱ 2,043.75
    Labor ₱ 1,406.25
    OH ₱ 3,093.75 ₱ 29,268.75
    TCAF ₱ 156,071.40

    difference due to rounding off ₱ 40.40


    M W.D. L W.D. OH

    1485 55% 1485 55% 1485


    8800 100% 8800 100% 8800
    1875 75% 1875 75% 1875
    12160 12160 12160

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