"152075" - 1 õppematerjal

Cost Accounting notes

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) C Work in process, ending (2000 28600 (2000*8.85) (1000*10.90) units) A+B+C Total costs accounted for 186600 88500 + 98100