costacctg13_cf_ch17

costacctg13_cf_ch17 - Chapter 17. 17-16 1. 2a. 17-17 1. 2....

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Chapte r 17. Process Costing 17-16 1. $154.80 2a. EU: DM 10,000 CC EU 9,500 Cost per EU: DM $75 CC $84 2b. $159 17-17 1. dr. WIP – Assembly $750,000 2. dr. WIP – Assembly $798,000 3. dr. WIP – Testing $1,431,000 17-18 1. EU: P 50,000 Q 35,000 CC 45,000 2. Total costs: P $250,000 Q $70,000 CC $135,000 Cost per EU: P $5 Q $2 CC $3 Transferred Out $350,000 Ending WIP $105,000 17-19 WA EU: DM 532 CC 496 17-20 Total costs: DM $3,713,360 CC $1,483,040 WA cost per EU: DM $6,980 CC $2,990 Transferred Out $4,586,200 Ending WIP $610,200 17-21 FIFO EU: DM 460 CC 464 17-22 Total costs: DM $3,713,360 CC $1,483,040 FIFO cost per EU: DM $7,000 CC $3,000 Transferred Out $4,584,400 Ending WIP $612,000 17-23 1. Standard EU: DM 465,000 CC 576,150 2. Total costs: DM $845,000 CC $1,307,040 Standard cost per EU: DM $1.30 CC $2.10 Transferred Out $1,740,800 Ending WIP $411,240 17-24 1. WA EU: DM 62,500 CC 52,500 2. Total costs: DM $425,000 CC $551,250 WA cost per EU: DM $6.80 CC $10.50 Transferred Out $735,250 Ending WIP $241,000 17-25 1. FIFO EU: DM 50,000 CC 43,750 2. Total costs: DM $425,000 CC $551,250 FIFO cost per EU: DM $7 CC $10.60 Transferred Out $730,250
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costacctg13_cf_ch17 - Chapter 17. 17-16 1. 2a. 17-17 1. 2....

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