Cost Accounting notes
costs materials costs
Step 3 WIP, beginning 21000 12000 9000
Costs added in current period 165600 76500 89100
Total costs to account for 186600 88500 98100
Step 4 Cost incurred to date 88500 9800
Divided by equivalent units of /10000 /9000
work done to date
Cost per equivalent unit 8.85 10.90
annaabi.ee 
