Ejercicio en Clase Costos Por Procesos

8/14/2019 Ejercicio en Clase Costos Por Procesos

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Unidadesfísicas (SG-

40s) (1)

MaterialesDirectos

(2)

Costos deConversión

(3)

CostosTotales

(4) = (2) + (3)Trabajo en proceso, Inventario Inicial (Febrero 1°.) 0 Comenzadas durante Febrero 400 Completadas y transferidas durante Febrero 175

Producción en proceso, Inventario Final (Febrero 28) 225 Grado de terminación de la producción en proceso final 100% 60%Costos Totales añadidos durante Febrero $32,000 $18,600 $50,600



(Paso 1)

Flujo de ProducciónUnidades

FísicasMaterialesDirectos


Producción en proceso, Inicial 0 Empezadas durante el periodo actual 400Pendiente de contabilizar 400Completado y transferido durante el periodo actual 175 175 175 Producción en proceso, final 225

(225 × 100%; 225 × 60%) 225 135 Contabilizado 400Trabajo realizado únicamente en el periodo actual 400 310

Grado de terminación en este departamento; materiales directos, 100%; conversion costs, 60%.

(Paso 2)Unidades Equivalentes

a

a




40s) (1)

MaterialesDirectos

(2)


(3)Trabajo en proceso, Inventario Inicial (Febrero 1°.) 0 Comenzadas durante Febrero 400 Completadas y transferidas durante Febrero 175 Producción en proceso, Inventario Final (Febrero 28) 225

Grado de terminación de la producción en proceso final 100% 60%Costos Totales añadidos durante Febrero $32,000 $18,600



CostosTotales

(4) = (2) + (3)

$50,600



Costostotales de

producciónMateriales

directosCostos de

conversión(Paso 3) Costos añadidos durante febrero $50,600 $32,000 $18,600

Costos totales por contabilizar $50,600 $32,000 $18,600

(Paso 4) Costos añadidos en el periodo actual $50,600 $32,000 $18,600Dividido entre las unidades equivalentes del trabajo realizado en el periodo actual

(cuadro 17-1) ÷ 400 ÷ 310Costo por unidad equivalente $ 80 $ 60

(Paso 5) Asignación de costos:Terminado y transferido durante el proceso (175 unidades) $24,500 (175 × $80) (175 × $60)Inventario final, producción en proceso (225 unidades): 26,100 (225 × $80) (135 × $60)Costos totales contabilizados $50,600 $32,000 $18,600

a Unidades equivalentes terminadas y transferidas fuera del proceso provenientes del cuadro 17-1, paso 2.b Unidades equivalentes que hay en el inventario final de producción en proceso provenientes del cuadro 17-1, paso 2

+++

a a

b b







CostosTotales

(4) = (2) + (3) (Paso 1)

Flujo de ProducciónUnidades

Físicas

Materiales

DirectosCostos de

ConversiónProducción en proceso, Inicial 0 Empezadas durante el periodo actual 400Pendiente de contabilizar 400

$50,600 Completado y transferido durante el periodo a 175 175 175 Producción en proceso, final 225

(225 × 100%; 225 × 60%) 225 135 Contabilizado 400Trabajo realizado únicamente en el periodo actual 400 310

Grado de terminación en este departamento; materiales directos, 0%; conversion c


a

aa

a



osts, 0%.




40s) (1)

MaterialesDirectos

(2)


(3)Producción en proceso, inventario inicial (1 de marzo) 225 $18,000 $8,100 Grado de terminación del inventario inicial de producción

en proceso 100% 60%Empezado durante marzo 275Terminado y transferido fuera del proceso durante marzo 400Producción en proceso, inventario final (31 de marzo) 100 Grado de terminación del inventario final de producción en proceso 100% 50%Costos totales añadidos durante marzo $19,800 $16,380

aProducción en proceso, inventario inicial (es igual a producción en proceso, inventario final para febrero) Materiales directos: 225 unidades físicas × 100% de terminación × $80 por unidad = $18,000 Costos de conversión: 225 unidades físicas × 60% de teminación × $60 por unidad = $8,100

a a



CostosTotales

(4) = (2) + (3)$26,100

$36,180



MaterialesDirectos

Costos deCoversión

Costo por unit equivilalente $80 $60



Unidadesfísicas (SG-40s) (1)

MaterialesDirectos

(1)


(3)Producción en Proceso, inventario inicial (Marzo 1) 225 18,000.00$ 8,100.00$Grado de terminación del inventario inicial de producción en proceso 100% 60%Empezado durante marzo 275 Terminado y transferido fuera del proceso durante marzo 400 Producción en proceso, inventario final (Marzo 31) 100 Grado de terminación del inventario final de producción en proceso 100% 50%Costos totales añadidos durante marzo 19,800.00$ 16,380.00$

Materiales Directos: 225 unidades f[isicas × 100% de terminación × $80 por unidad = $18000,00Costos de conversión: 225 unidades físicas × 60% de terminación × $60 por unidad = $8100,00

aProducción en proceso, inventario inicial (es igual a producci[on en proceso, inventario final para febrero)

a a



CostosTotales

(4) = (2) + (3)26,100.00$

36,180.00$



(Paso 1)

Flow of ProductionUnidades

FísicasMaterialesDirectos


Inventario Inicial Producción en Proceso 225Empezado durante el periodo actual 275Pendiente de contabilizar 500Terminado y transferido fuera del proceso durante el pe 400 400 400Inventario Final, Producción en Proceso a (given, p. 607 100 (100 × 100%; 100 × 50%) 100 50Contabilizado 500Trabajo realizado a la fecha 500 450


Grado de terminación en este departamento; materiales directos, 100%; costos de conversión, 50%.a



p. 607 Physical Units(SG-40s)

(1)

DirectMaterials

(1)

ConversionCosts

(3)Work in process, beginning inventory (March 1) 225 $18,000 $8,100

Degree of completion of beginning work in process 100% 60%Started during March 275Completed and transferred out during March 400Work in process, ending inventory (March 31) 100Degree of completion of ending work in process 100% 50%Total costs added during March $19,800 $16,380

Direct MaterialsCoversion

CostsCost per equivilalent unit $80 $60

aWork in process, beginning inventory (equals work in process, ending inventory for February)

Direct materials: 225 physical units × 100% completed × $80 per unit = $18,000Conversion costs: 225 physical units × 60% completed × $60 per unit = $8,100

a a



TotalCosts

(4) = (2) + (3)

Exhibit 17-4

(Step 1)$26,100

Flow of ProductionPhysical

UnitsDirect

MaterialsConversion

CostsWork in process, beginning 225Started during current period 275To account for 500Completed and transferred out during current period 400 400 400

$36,180 Work in process, ending a 100 (100 × 100%; 100 × 50%) 100 50

Accounted for 500

Work done to date 500 450

(Step 2)Equivalent Units

Degree of completion in this department; direct materials, 100%; conversion costs, 50%.a



Costos totalesde producción

Materialesdirectos

(Paso 3) Producción en proceso, inicial $26,100 $18,000Costos añadidos durante el periodo actual 36,180 19,800Total de costos por contabilizar $62,280 $37,800

(Paso 4) Costos generados a la fecha $37,800Divido entre las unidades equivalentes del trabajo realizado a la fecha (cuadro 17 ÷ 500Costo por unidad equivalente del trabajo realizado a la fecha $ 75.60

(Paso 5) Asignación de costos:Terminado y transferido fuera del proceso (400 unidades) $52,000 (400 × $75.60)Producción en proceso, final (100 unidades): 10,280 (100 × $75.60)Costos totales contabilizados $62,280 $37,800

aUnidades equivalentes terminadas y transferidas fuera del proceso provenientes del cuadro 17-4, paso 2.bUnidades equivalentes en el inventario final de producción en proceso provenientes del cuadro .

a

b



Costos deconversión

$ 8,100 16,380$24,480

$24,480÷ 450

$ 54.40

(400 × $54.40)(50 × $54.40)

$24,480

a

b



(Step 1)


UnitsDirect

MaterialsConversion

Costs

Work in process, beginning (given, p. 607) 225Started during current period (given, p. 607) 275To account for 500Completed and transferred out during current period: From beginning work in process a 225 [225 × ( 100% - 100%); 225 × (100% - 60%)] 0 90 Started and completed 175 (175 × 100%; 175 ×100%) 175 175Work in process, ending c (given, p. 607) 100 (100 × 100%; 100 × 50%) 100 50

Accounted for 500Work done in current period only 275 315

Degree of completion in this department: direct materials, 100%; conversion costs, 50%.


Degree of completion in this department; direct materials, 100%; conversion costs, 60%. 400 physical units completed and transferred out minus 225 physical units completed and transferred out from beginning work-in-process inventory.

(work done beforecurrent period)

b

ab

c





TotalCosts

(4) = (2) + (3)$26,100

$36,180



TotalProduction

Costs(Step 3) Work in process, beginning (given, p. 607) $26,100

Costs added in current period (given, p. 607) 36,180Total costs to account for $62,280

(Step 4) Costs added in current periodDivide by equivalent units of work done in current period (Exhibit 17-6)Cost per equivalent unit of work done in current period

(Step 5) Assignment of costs:Completed and transferred out (400 units): Work in process, beginning (225 units) $26,100 Costs added to beginning work in process in current period 4,680 Total from beginning inventory 30,780

Started and completed (175 units) 21,700

Total costs of units completed and transferred out 52,480 Work in process, ending (100 units): 9,800Total costs accounted for $62,280

aEquivalent units used to complete beginning work in process from Exhibit 17-6, step 2.bEquivalent units started and completed from Exhibit 17-6, step 2.cEquivalent units in ending work in process from Exhibit 17-6, step 2.



DirectMaterial

ConversionCosts

$18,000 $ 8,100 19,800 16,380

$37,800 $24,480

$19,800 $16,380÷ 275 ÷ 315

$ 72 $ 52

$18,000 $8,100(0 × $72) (90 × $52)

(175 × $72) (175 × $52)

(100 × $72) (50 × $52)$37,800 $24,480

++

++

+

a a

b b

c c




(1)

DirectMaterials

(1)

ConversionCosts

(3)Work in process, beginning inventory (March 1) 225 $18,000 $8,100

Degree of completion of beginning work in process 100% 60%Started during March 275Completed and transferred out during March 400Work in process, ending inventory (March 31) 100Degree of completion of ending work in process 100% 50%Total costs added during March $19,800 $16,380

Direct MaterialsCoversion

CostsCost per equivilalent unit $80 $60

aWork in process, beginning inventory (equals work in process, ending inventory for February)Direct materials: 225 physical units × 100% completed × $80 per unit = $18,000Conversion costs: 225 physical units × 60% completed × $60 per unit = $8,100

a a



TotalCosts

(4) = (2) + (3)

Exhibit 17-6

(Step 1)$26,100


UnitsDirect

MaterialsWork in process, beginning (given) 225Started during current period (given) 275To account for 500Completed and transferred out during current period:

$36,180 From beginning work in process a 225 [225 × ( 100% - 100%); 225 × (100% - 60%)] 0 Started and completed 175 (175 × 100%; 175 ×100%) 175Work in process, ending c (given) 100 (100 × 100%; 100 × 50%) 100

Accounted for 500Work done in current period only 275

transferred out from beginning work-in-process inventory. Degree of completion in this department: direct materials, 100%; conversion costs,

(StEquival

(work docurrent

Degree of completion in this department; direct materials, 100%; conversion costs,400 physical units completed and transferred out minus physical units completed a

b

ab

c



ConversionCosts

90

175

50 315

0%.

p 2)nt Units

e before period)

0%. d



Physical Units(SG-40s)

(1)

DirectMaterials

(2)Standard cost per unit $ 74Work in process, beginning inventory (March 1) 225 Degree of completion of beginning work in process 100% Beginning work in process inventory at standard costs $16,650Started during March 275Completed and transferred out during March 400Work in process, ending inventory (March 31) 100 Degree of completion of ending work in process 100%

Actual total costs added during March $19,800

aWork in process, beginning inventory at standard costs Direct materials: 225 physical units × 100% completed × $74 per unit = $16,650 Conversion costs: 225 physical units × 60% completed ×$54 per unit = $7,290

a



ConversionCosts

(3)

TotalCosts

(4) = (2) + (3)$ 54

60%$ 7,290 $23,940

50%$16,380 $36,180

a



(Step 1)


UnitsDirect

MaterialsConversion

CostsWork in process, beginning (given, p. 616) 225Started during current period (given, p. 616) 275To account for 500Completed and transferred out during current period: From beginning work in process a 225 [225 × (100% - 100%); 225 × (100% - 60%)] 0 90

Started and completed 175 (175 × 100%; 175 × 100%) 175 175

Work in process, ending c (given, p. 616) 100 (100 × 100%; 100 × 50%) 100 50





b

a

b

c




(1)

DirectMaterials

(2)Standard cost per unit $ 74Work in process, beginning inventory (March 1) 225 Degree of completion of beginning work in process 100% Beginning work in process inventory at standard costs $16,650Started during March 275Completed and transferred out during March 400Work in process, ending inventory (March 31) 100 Degree of completion of ending work in process 100%



a



ConversionCosts

(3)

TotalCosts

(4) = (2) + (3)$ 54

60%$ 7,290 $23,940

50%$16,380 $36,180

a



TotalProduction

Costs(Step 3) Work in process, beginning (given, p. 616)

Direct materials, 225 × $74; Conversion costs, 135 × $54 23,940 Costs added in current period at standard costs Direct materials, 275 × $74; Conversion costs, 315 × $54 37,360

Total costs to account for $61,300

(Step 4) Standard cost per equivalent unit (given, p. 616)

(Step 5) Assignment of costs at standard costs:Completed and transferred out (400 units): Work in process, beginning (225 units) $23,940

Costs added to beginning work in process in current period 4,860 Total from beginning inventory 28,800

Started and completed (175 units) 22,400 Total costs of units completed and transferred out 51,200 Work in process, ending (100 units): 10,100

Total costs accounted for $61,300

Variance

cEquivalent units in ending work in process from Exhibit 17-8, step 2.

bEquivalent units started and completed from Exhibit 17-8, step 2.

aEquivalent units used to complete beginning work in process from Exhibit 17-8, step 2.

Summary of variances for current performance:Costs added in current period at standard costs (see step 3 above)

Actual costs incurred (given, p. 616)





Exhibit 17-8 (Step 1)


UnitsDirect

MaterialsConversion

CostsWork in process, beginning (given, p. 616) 225Started during current period (given, p. 616) 275To account for 500Completed and transferred out during current period: From beginning work in process a 225 [225 × (100% - 100%); 225 × (100% - 60%)] 0 90

Started and completed 175 (175 × 100%; 175 × 100%) 175 175

Work in process, ending c (given, p. 616) 100 (100 × 100%; 100 × 50%) 100 50





b

a

b

c



p. 616


(1)

DirectMaterials

(2)Standard cost per unit $ 74

Work in process, beginning inventory (March 1) 225 Degree of completion of beginning work in process 100% Beginning work in process inventory at standard costs $16,650Started during March 275Completed and transferred out during March 400Work in process, ending inventory (March 31) 100 Degree of completion of ending work in process 100%



a



ConversionCosts

(3)

TotalCosts

(4) = (2) + (3)$ 54

60%$ 7,290 $23,940

50%$16,380 $36,180

a





ConversionCosts

$18,00062.5%

80%

$48,600

FOthe same

the same in

FIFOat we



Transferred in (Weighted-average from Exhibit 17-5) 52,000$Transferred in (FIFO from Exhibit 17-7) 52,480$



(Step 1)


UnitsTransferred-in

CostsDirect

MaterialsWork in process, beginning (given, p. 620) 240Transferred in during current period (given, p. 620) 400To account for 640Completed and transferred out during current period 440 440 440Work in process, ending a (given, p. 620) 200 (200 × 100%; 200 × 0%; 200 × 80%) 200 0

Accounted for 640Work done to date 640 440

Degree of completion in this department; transferred-in costs, 100%; direct materials, 0%; conversion co


a



ConversionCosts

440

160

600

ts, 80%.




Transferred-inCosts

DirectMaterials

Work in process, beginning inventory (March 1) 240 $33,600 $ 0 Degree of completion of beginning work in process 100% 0%Transferred in during March 400Completed and transferred out during March 440Work in process, ending inventory (March 31) 200 Degree of completion of ending work in process 100% 0%Total costs added during March Direct materials and conversion costs $13,200 Transferred in (Weighted-average from Exhibit 17-5) a $52,000 Transferred in (FIFO from Exhibit 17-7) a $52,480

describe in this section.

The transferred-in costs during March are different under the weighted-average method (Exhibit 17-5) and the FImethod (Exhibit 17-7). In our example, beginning work-in-process inventory, $51,600 ($33,600 + $0 + $18,000) isunder both the weighted-average and FIFO inventory methods because we assume costs per equivalent unit to bboth January and February. If costs per equivalent unit had been different in the two months, work-in-process

inventory at the end of February (beginning of March) would be costed differently under the weighted-average andmethods. The basic approach to process costing with transferred-in costs, however, would still be the same as wh

a



ConversionCosts

$18,00062.5%

80%

$48,600

FOthe same

the same in

FIFOat we





DirectMaterials

ConversionCosts

$ 0 $18,000 13,200 48,600$13,200 $66,600

$13,200 $66,600÷ 440 ÷ 600

$ 30.00 $111.00

(440 × $30) (440 × $111)(0 × $30) (160 × $111)$13,200 $66,600

++

+

a a



p. 620Physical Units

(SG-40s)Transferred-in

CostsDirect

MaterialsWork in process, beginning inventory (March 1) 240 $33,600 $ 0

Degree of completion of beginning work in process 100% 0%Transferred in during March 400Completed and transferred out during March 440Work in process, ending inventory (March 31) 200 Degree of completion of ending work in process 100% 0%Total costs added during March Direct materials and conversion costs $13,200 Transferred in (Weighted-average from Exhibit 17-5) a

$52,000 Transferred in (FIFO from Exhibit 17-7) a

$52,480

describe in this section.

The transferred-in costs during March are different under the weighted-average method (Exhibit 17-5) and the FImethod (Exhibit 17-7). In our example, beginning work-in-process inventory, $51,600 ($33,600 + $0 + $18,000) isunder both the weighted-average and FIFO inventory methods because we assume costs per equivalent unit to bboth January and February. If costs per equivalent unit had been different in the two months, work-in-processinventory at the end of February (beginning of March) would be costed differently under the weighted-average andmethods. The basic approach to process costing with transferred-in costs, however, would still be the same as wh

a





DirectMaterials

ConversionCosts

440 440

0 160

440 600

(Step 2)uivalent Units

0%; conversion costs, 80%.



(Step 1)


UnitsTransferred-in

CostsWork in process, beginning (given, p. 620) 240Transferred in during current period (given, p. 620) 400To account for 640Completed and transferred out during current period: From beginning work in process a 240 [240 × (100% - 100%); 240 × (100% - 0%); 240 × (100% - 62.5%)] 0

Started and completed 200 (200 × 100%; 200 × 100%; 200 × 100%) 200

Work in process, ending c (given, p. 620) 200 (200 × 100%; 200 × 0%; 200 × 80%) 200

Accounted for 640Work done in current period only 400

Degree of completion in this department: Transferred-in costs, 100%; direct materials, 0%; conversion co440 physical units completed and transferred out minus 240 physical units completed and transferred out

Degree of completion in this department: Transferred-in costs, 100%; direct materials, 0%; conversion cowork-in-process inventory.

(work d

b

ab

c



DirectMaterials

ConversionCosts

240 90

200 200

0 160

440 450

sts, 62.5%. from beginning

sts, 80%.


ne before current period)




Transferred-inCosts

DirectMaterials

Work in process, beginning inventory (March 1) 240 $33,600 $ 0 Degree of completion of beginning work in process 100% 0%Transferred in during March 400Completed and transferred out during March 440Work in process, ending inventory (March 31) 200 Degree of completion of ending work in process 100% 0%Total costs added during March Direct materials and conversion costs $13,200 Transferred in (Weighted-average from Exhibit 17-5) a $52,000 Transferred in (FIFO from Exhibit 17-7) a $52,480

The transferred-in costs during March are different under the weighted-average method (Exhibit 17-5) and the FImethod (Exhibit 17-7). In our example, beginning work-in-process inventory, $51,600 ($33,600 + $0 + $18,000) isunder both the weighted-average and FIFO inventory methods because we assume costs per equivalent unit to bboth January and February. If costs per equivalent unit had been different in the two months, work-in-process

inventory at the end of February (beginning of March) would be costed differently under the weighted-average andmethods. The basic approach to process costing with transferred-in costs, however, would still be the same as whdescribe in this section.

aa



ConversionCosts

$18,00062.5%

80%

$48,600

FOthe same

the same in

FIFOat we



TotalProduction

Costs(Step 3) Work in process, beginning (given, p. 620) $ 51,600

Costs added in current period (given, p. 620) 114,280Total costs to account for $165,880

(Step 4) Costs added in current periodDivide by equivalent units of work done in current period (Exhibit 17-13)Cost per equivalent unit of work done in current period

(Step 5) Assignment of costs: Completed and transferred out (440 units) Work in process, beginning (240 units) $ 51,600

Costs added to beginning work in process in current period 16,920 Total from beginning inventory 68,520 Started and completed (200 units) 53,840

Total costs of units completed and transferred out 122,360Work in process, ending (200 units): 43,520

Total costs accounted for $165,880

aEquivalent units used to complete beginning work in process from Exhibit 17-13, step 2.bEquivalent units started and completed from Exhibit 17-13, step 2.cEquivalent units in ending work in process from Exhibit 17-13, step 2.



Transferred-inCost

DirectMaterial

ConversionCosts

$33,600 $ 0 $18,000 52,480 13,200 48,600

$86,080 $13,200 $66,600

$52,480 $13,200 $48,600÷ 400 ÷ 440 ÷ 450$131.20 $ 30 $ 108

$33,600 $ 0 $18,000(0 × $131.20) (240 × $30) (90 × $108)

(200 × $131.20) (200 × $30) (200 × $108)

(200 × $131.20) (0 × $30) (160 × $108)$86,080 $13,200 $66,600

+

+

+

+

+

+

+

+

+

+

a a a

b b b

c c c



p. 620Physical Units

(SG-40s)Transferred-in

CostsDirect

MaterialsWork in process, beginning inventory (March 1) 240 $33,600 $ 0

Degree of completion of beginning work in process 100% 0%Transferred in during March 400Completed and transferred out during March 440Work in process, ending inventory (March 31) 200 Degree of completion of ending work in process 100% 0%Total costs added during March Direct materials and conversion costs $13,200 Transferred in (Weighted-average from Exhibit 17-5) a $52,000 Transferred in (FIFO from Exhibit 17-7) a $52,480

The transferred-in costs during March are different under the weighted-average method (Exhibit 17-5) and the FImethod (Exhibit 17-7). In our example, beginning work-in-process inventory, $51,600 ($33,600 + $0 + $18,000) isunder both the weighted-average and FIFO inventory methods because we assume costs per equivalent unit to bsame in both January and February. If costs per equivalent unit had been different in the two months, work-in-pro

inventory at the end of February (beginning of March) would be costed differently under the weighted-average anmethods. The basic approach to process costing with transferred-in costs, however, would still be the same as wdescribe in this section.

aa



ConversionCosts Exhibit 17-13 (Step 1)

$18,000

62.5% Flow of ProductionPhysical

UnitsWork in process, beginning (given, p. 620) 240Transferred in during current period (given, p. 620) 400To account for 640

80% Completed and transferred out during current period: From beginning work in process a 240

$48,600 [240 × (100% - 100%); × (100% - 0%); × (100% - 62.5%)] Started and completed 200 (200 × 100%; × 100%; × 100%)

Work in process, ending c (given, p. 620) 200 (200 × 100%; × 0%; × 80%)

Accounted for 640Work done in current period only

Degree of completion in this department: Transferred-in costs, 100%; direct ma

FOthe same

e thecess

FIFOat we

Degree of completion in this department: Transferred-in costs, 100%; direct ma440 physical units completed and transferred out minus 240 physical units comwork-in-process inventory.

b

ab

c



Transferred-inCosts

DirectMaterials

ConversionCosts

0 240 90

200 200 200

200 0 160

400 440 450

erials, 0%; conversion costs, 80%.


erials, 0%; conversion costs, 62.5%.leted and transferred out from beginning



PhysicalUnits

Transferred-inCosts

Work in process, beginning inventory 50,000 Degree of completion o f beginning work in process 100%Transferred in during current period 200,000Completed and transferred out during current period 210,000Work in process, ending inventory ? Degree of completion of ending work in process 100%



DirectMaterials

ConversionCosts

0% 80%

0% 40%



(Step 1)


UnitsTransferred-in

CostsDirect

MaterialsWork in process, beginning (given) 50,000Transferred in during current period (given) 200,000To account for 250,000Completed and transferred out during current period 210,000 210,000 210,000Work in process, ending a 40,000 (40,000 × 100%; 40,000 × 0%; 40,000 × 40%) 40,000 0

Accounted for 250,000Work done to date 250,000 210,000

Degree of completion in this department: Transferred-in costs, 100%; direct materials, 0%; conversion costs,


250,000 physical units to account for minus 210,000 physical units completed and transferred out

a

b

b



ConversionCosts

210,000

16,000

226,000

40%.



PhysicalUnits

Transferred-inCosts




DirectMaterials

ConversionCosts

0% 80%

0% 40%



(Step 1)


UnitsWork in process, beginning (given) 50,000Transferred in during current period (given) 200,000To account for 250,000Completed and transferred out during current period: From beginning work in process a 50,000 [50,000 × (100% - 100%); 50,000 × (100% - 0%); 50,000 × (100% - 80%)]

Started and completed 160,000 (160,000 × 100%; 160,000 × 100%; 160,000 × 100%)

Work in process, ending c 40,000 (40,000 × 100%; 40,000 × 0%; 40,000 × 40%)

Accounted for 250,000Work done in current period only

Degree of completion in this department: Transferred-in costs, 100%; direct materials, 0%; conversion

Degree of completion in this department: Transferred-in costs, 100%; direct materials, 0%; conversion

250,000 physical units to account for minus 210,000 physical units completed and transferred out.

210,000 physical units completed and transferred out minus 50,000 physical units completed and tranin-process inventory.

a

b

c

d

b

d



Transferred-inCosts

DirectMaterials

ConversionCosts

0 50,000 10,000

160,000 160,000 160,000

40,000 0 16,000

200,000 210,000 186,000

costs, 40%.

costs, 80%.


ferred out from beginning work-



PhysicalUnits

Transferred-inCosts




DirectMaterials

ConversionCosts

0% 80%

0% 40%

Documents

Ejercicio en Clase Costos Por Procesos