Cost Accounting notes
Divided by equivalent units of /10000 /9000
work done to date
Cost per equivalent unit 8.85 10.90
Step 5 Assignment of costs:
Good units completed and
transferred out (7000 units)
Costs before adding normal 138250 (7000*8.85) + (7000*10.90)
spoilage
Normal spoilage (700 units) 13825 (700*8.85) + (700*10.90)
(A) Total cost of good units completed 152075
and transferred out
(B) Abnormal spoilage (300 units) 5925 (300*8.85) (300*10.90)
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