costacctg13_cf_ch18

costacctg13_cf_ch18 - Chapter 18. Spoilage, Rework, and...

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Chapte r 18. Spoilage, Rework, and Scrap 18-16 1. Normal spoilage 6,600 units; Abnormal spoilage 5,400 units 2. $120,000 18-17 WA EU: DM 11,150 CC 9,750 18-18 Total Cost: DM $13,603 CC $28,860 WA cost per EU: DM $1.22 CC $2.96 Transferred out (including normal spoilage) $38,038 Abnormal spoilage $209 Ending WIP $4,216 18-19 FIFO EU: DM 10,150 CC 9,250 18-20 Total Cost: DM $13,603 CC $28,860 FIFO cost per EU: DM $1.20 CC $3 Transferred out (including normal spoilage) $38,053 Abnormal spoilage $210 Ending WIP $4,200 18-21 1. WA EU: DM 12,000 CC 11,550 2. Total Cost: DM $99,000 CC $103,900 WA cost per EU: DM $8.250 CC $8.9957 Transferred out (including normal spoilage) $170,732 Abnormal spoilage $5,174 Ending WIP $26,994 18-22 dr. MOH Control $250 cr. WIP $250 18-23 1. $20.90 2. $10,450 3. $1.10 4. dr. Loss from abnormal spoilage $10,450 18-24 1. WA EU Units: DM 3,150 CC 2,880 2. Total Cost: DM $663,000 CC $245,700 WA cost per EU: DM $210.476 CC $85.3125 Transferred out (including normal spoilage)
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This note was uploaded on 06/01/2011 for the course ACCT 433b taught by Professor Alfredcontreras during the Spring '11 term at National.

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costacctg13_cf_ch18 - Chapter 18. Spoilage, Rework, and...

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