Chapter 4 - Full Student Version

B direct labour applied overhead department a tw d

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Unformatted text preview: o Dept. B •Direct Labour •Applied Overhead Department A t/W  & ' d •Direct •Cost of Materials Goods •Direct Manufactured Labour •Applied Overhead •Transferred from Dept. A •Direct Materials •Direct Labour •Applied Overhead •Transferred from Dept. A  d Work in Process Department B Work in Process Department B t/W  Finished Goods •Cost of Goods Manufactured Department B LO 1 LO 1 4-13 W '  & K'^ d 4-14 &  h W d  Work in Process Department B Finished Goods •Direct •Cost of •Cost of •Cost of Materials Goods Goods Goods •Direct Manufactured Manufactured Manufactured Manufactured Sold Sold Labour •Applied Overhead •Transferred Cost of Goods Sold from Dept. A •Cost of Goods Sold We need to calculate equivalent units because a department usually has some partially completed units in its beginning and ending inventory. LO 1 LO 2 4-15  h d  / 4-16  Two half complet...
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