Acct

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P16-2Ae

Molding Department | Production Cost Report | For the Month Ended June 30, 2012 | | | Equivalent Units | | | Physical Units | Materials | Conversion Costs | | QUANTITIES | | | | | Units to be accounted for | | | | | Works in process, June 1 | 0 | | | | Started into production | 22000 | | | | Total units | 22000 | | | | Units to be accounted for | | | | | Transferred out | 20000 | 20000 | 20000 | | Works in process, June 30 | 2000 | 2000 | 800 | | Total units | 22000 | 22000 | 20800 | | COSTS | | Materials | Conversion Costs | Total | Unit costs | | | | | Costs in June | (a) | 198000 | 166400 | 364400 | Equivalent units | (b) | 22000 | 20000 | | Unit costs [(a):(b)] | | $9 | $8 | $17 | Costs to be accounted for | | | | | Work in process, June 1 | | | | $0 | Started into production | | | | 364400 | Total costs | | | | $364,400 | Cost Reconciliation Schedule | | | | | Costs accounted for | | | | | Transferred out (20000 X $17) | | | | 340000 | Work in process, June 30 | | | | | Materials (20000 X $9) | | | 18000 | | Conversion costs (800 X $8) | | | 6400 | 24400 | Total costs | | | | $364,400.00 |

P16-4Ac

Assembly Department | Production Cost Report | For the Month Ended November 30, 2012 | | | Equivalent Units | | | Physical Units | Materials | Conversion Costs | | QUANTITIES | | | | | Units to be accounted for | | | | | Works in process, Nov 1 | 35000 | | | | Started into production | 660000 | | | | Total units | 695000 | | | | Units to be accounted for | | | | | Transferred out | 670000 | 670000 | 670000 | | Works in process, Nov 30 | 25000 | 25000 | 10000 | | Total units | 695000 | 695000 | 680000 | | COSTS | | Materials | Conversion Costs | Total | Unit…...

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