acctg 213 ch 5 hw

# acctg 213 ch 5 hw - Jeremy Liebman 950929750 Tomcal Chapter...

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Jeremy Liebman 950929750 Tomcal Chapter 5 Homework #: 23, 25, 27, 29, 30, 31, 32, 33, 34, 38, 39(1), 40 (1,2,3), 43 23. 2,500 units completed = 2,500 units 600 units × 0.40 completed = 240 units May output = 2,740 units 25. Units completed 42,000 Units in ending work in process * Fraction complete: 6,000 Total Output 48,000 27. 1. Unit cost: \$6.46 2. Cost of units transferred out: \$387,600 Cost of ending WIP: \$51,680 Total costs accounted for: \$439,280 29. Units to account for: Units in beginning WIP 25,000 Units started 142,500 Total units 167,500 Units accounted for: Completed from BWIP 25,000 Started and completed 107,500 Units in ending WIP 35,000 Total units 167,500 30. UNIT INFORMATION Physical flow: Units to account for: Units accounted for: Units in beginning WIP 20,000 Units completed 50,000 Units started 40,000 Units in ending WIP 10,000 Total units to acct. for 60,000 Total units acctd. for 60,000 Equivalent units: Units completed 50,000 Units in ending work in process 2,000 Total equivalent units 52,000 COST INFORMATION Costs to account for: Beginning work in process \$93,600 Incurred during April \$314,600 Total costs to account for \$408,200 Cost per equivalent unit \$7.85

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Costs accounted for: Transferred Out Work in Process Total Goods transferred out \$392,500 \$392,500 Goods in ending WIP
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acctg 213 ch 5 hw - Jeremy Liebman 950929750 Tomcal Chapter...

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