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no of units produced
no of units of component A required
price per unit
total= no of units*no of unit of component*price per unit
7-
cost of component A
1200
2
1.25
3000
cost of component B
1200
3
0.8
2880
total budgeted cost for may 2018
5880
no of units produced
cost per unit of A = 2*1.25
cost per unit of b = 3*.8
total cost =(no of units*cost of A)+(no of units*cost of B)
8-
April
1000
2.5
2.4
4900
May
1200
2.5
2.4
5880
June
1250
2.5
2.4
6125
total
16905
9-
INVENTORY OF COMPONENT A IN APRIL
UNITS PRODUCED
1000
PER UNIT, UNITS OF COMPONENT a REQUIRED
2
UNITS OF COMPONENT A REQUIRED
2000
VALUE OF INVENTORY =2000*1.25
2500
10-
total direct labor cost in process department -April to june
Month
units produced
labor cost per unit in process department = labor hour per unit* labor cost per hour
total labor cost in process department
April
1000
8
8000
May
1200
8
9600
june
1250
8
10000
total direct labor cost in process department -April to june
27600
11-
total direct labor cost in june
no of units
labor cost per unit in process department = labor hour per unit* labor cost per hour
labor cost per unit in assembly department = labor hour per unit* labor cost per hour
total = no of units produced*labor cost per unit in process department +no of units*labor cost in
assembly department
1250
8
6
17500
12-
Month
units produced
direct labor cost per unit = labor cost in process +labor cost in assembly
total
April
1000
14
14000
May
1200
14
16800
june
1250
14
17500
total direct labor cost in process department -April to june
48300
no of units produced
no of units of component A required
price per unit
total= no of units*no of unit of component*price per unit
7-
cost of component A
1200
2
1.25
3000
cost of component B
1200
3
0.8
2880
total budgeted cost for may 2018
5880
no of units produced
cost per unit of A = 2*1.25
cost per unit of b = 3*.8
total cost =(no of units*cost of A)+(no of units*cost of B)
8-
April
1000
2.5
2.4
4900
May
1200
2.5
2.4
5880
June
1250
2.5
2.4
6125
total
16905
9-
INVENTORY OF COMPONENT A IN APRIL
UNITS PRODUCED
1000
PER UNIT, UNITS OF COMPONENT a REQUIRED
2
UNITS OF COMPONENT A REQUIRED
2000
VALUE OF INVENTORY =2000*1.25
2500
10-
total direct labor cost in process department -April to june
Month
units produced
labor cost per unit in process department = labor hour per unit* labor cost per hour
total labor cost in process department
April
1000
8
8000
May
1200
8
9600
june
1250
8
10000
total direct labor cost in process department -April to june
27600
11-
total direct labor cost in june
no of units
labor cost per unit in process department = labor hour per unit* labor cost per hour
labor cost per unit in assembly department = labor hour per unit* labor cost per hour
total = no of units produced*labor cost per unit in process department +no of units*labor cost in
assembly department
1250
8
6
17500
12-
Month
units produced
direct labor cost per unit = labor cost in process +labor cost in assembly
total
April
1000
14
14000
May
1200
14
16800
june
1250
14
17500
total direct labor cost in process department -April to june
48300
Solution
no of units produced
no of units of component A required
price per unit
total= no of units*no of unit of component*price per unit
7-
cost of component A
1200
2
1.25
3000
cost of component B
1200
3
0.8
2880
total budgeted cost for may 2018
5880
no of units produced
cost per unit of A = 2*1.25
cost per unit of b = 3*.8
total cost =(no of units*cost of A)+(no of units*cost of B)
8-
April
1000
2.5
2.4
4900
May
1200
2.5
2.4
5880
June
1250
2.5
2.4
6125
total
16905
9-
INVENTORY OF COMPONENT A IN APRIL
UNITS PRODUCED
1000
PER UNIT, UNITS OF COMPONENT a REQUIRED
2
UNITS OF COMPONENT A REQUIRED
2000
VALUE OF INVENTORY =2000*1.25
2500
10-
total direct labor cost in process department -April to june
Month
units produced
labor cost per unit in process department = labor hour per unit* labor cost per hour
total labor cost in process department
April
1000
8
8000
May
1200
8
9600
june
1250
8
10000
total direct labor cost in process department -April to june
27600
11-
total direct labor cost in june
no of units
labor cost per unit in process department = labor hour per unit* labor cost per hour
labor cost per unit in assembly department = labor hour per unit* labor cost per hour
total = no of units produced*labor cost per unit in process department +no of units*labor cost in
assembly department
1250
8
6
17500
12-
Month
units produced
direct labor cost per unit = labor cost in process +labor cost in assembly
total
April
1000
14
14000
May
1200
14
16800
june
1250
14
17500
total direct labor cost in process department -April to june
48300
no of units produced
no of units of component A required
price per unit
total= no of units*no of unit of component*price per unit
7-
cost of component A
1200
2
1.25
3000
cost of component B
1200
3
0.8
2880
total budgeted cost for may 2018
5880
no of units produced
cost per unit of A = 2*1.25
cost per unit of b = 3*.8
total cost =(no of units*cost of A)+(no of units*cost of B)
8-
April
1000
2.5
2.4
4900
May
1200
2.5
2.4
5880
June
1250
2.5
2.4
6125
total
16905
9-
INVENTORY OF COMPONENT A IN APRIL
UNITS PRODUCED
1000
PER UNIT, UNITS OF COMPONENT a REQUIRED
2
UNITS OF COMPONENT A REQUIRED
2000
VALUE OF INVENTORY =2000*1.25
2500
10-
total direct labor cost in process department -April to june
Month
units produced
labor cost per unit in process department = labor hour per unit* labor cost per hour
total labor cost in process department
April
1000
8
8000
May
1200
8
9600
june
1250
8
10000
total direct labor cost in process department -April to june
27600
11-
total direct labor cost in june
no of units
labor cost per unit in process department = labor hour per unit* labor cost per hour
labor cost per unit in assembly department = labor hour per unit* labor cost per hour
total = no of units produced*labor cost per unit in process department +no of units*labor cost in
assembly department
1250
8
6
17500
12-
Month
units produced
direct labor cost per unit = labor cost in process +labor cost in assembly
total
April
1000
14
14000
May
1200
14
16800
june
1250
14
17500
total direct labor cost in process department -April to june
48300

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no of units producedno of units of component A requiredprice per.pdf

  • 1. no of units produced no of units of component A required price per unit total= no of units*no of unit of component*price per unit 7- cost of component A 1200 2 1.25 3000 cost of component B 1200 3 0.8 2880 total budgeted cost for may 2018 5880 no of units produced cost per unit of A = 2*1.25 cost per unit of b = 3*.8 total cost =(no of units*cost of A)+(no of units*cost of B) 8- April 1000 2.5 2.4 4900 May 1200 2.5 2.4 5880 June 1250 2.5
  • 2. 2.4 6125 total 16905 9- INVENTORY OF COMPONENT A IN APRIL UNITS PRODUCED 1000 PER UNIT, UNITS OF COMPONENT a REQUIRED 2 UNITS OF COMPONENT A REQUIRED 2000 VALUE OF INVENTORY =2000*1.25 2500 10- total direct labor cost in process department -April to june Month units produced labor cost per unit in process department = labor hour per unit* labor cost per hour total labor cost in process department April 1000 8 8000 May 1200 8 9600 june 1250 8 10000 total direct labor cost in process department -April to june 27600 11- total direct labor cost in june
  • 3. no of units labor cost per unit in process department = labor hour per unit* labor cost per hour labor cost per unit in assembly department = labor hour per unit* labor cost per hour total = no of units produced*labor cost per unit in process department +no of units*labor cost in assembly department 1250 8 6 17500 12- Month units produced direct labor cost per unit = labor cost in process +labor cost in assembly total April 1000 14 14000 May 1200 14 16800 june 1250 14 17500 total direct labor cost in process department -April to june 48300 no of units produced no of units of component A required price per unit total= no of units*no of unit of component*price per unit 7- cost of component A 1200 2
  • 4. 1.25 3000 cost of component B 1200 3 0.8 2880 total budgeted cost for may 2018 5880 no of units produced cost per unit of A = 2*1.25 cost per unit of b = 3*.8 total cost =(no of units*cost of A)+(no of units*cost of B) 8- April 1000 2.5 2.4 4900 May 1200 2.5 2.4 5880 June 1250 2.5 2.4 6125 total 16905 9- INVENTORY OF COMPONENT A IN APRIL UNITS PRODUCED 1000 PER UNIT, UNITS OF COMPONENT a REQUIRED
  • 5. 2 UNITS OF COMPONENT A REQUIRED 2000 VALUE OF INVENTORY =2000*1.25 2500 10- total direct labor cost in process department -April to june Month units produced labor cost per unit in process department = labor hour per unit* labor cost per hour total labor cost in process department April 1000 8 8000 May 1200 8 9600 june 1250 8 10000 total direct labor cost in process department -April to june 27600 11- total direct labor cost in june no of units labor cost per unit in process department = labor hour per unit* labor cost per hour labor cost per unit in assembly department = labor hour per unit* labor cost per hour total = no of units produced*labor cost per unit in process department +no of units*labor cost in assembly department 1250 8 6 17500
  • 6. 12- Month units produced direct labor cost per unit = labor cost in process +labor cost in assembly total April 1000 14 14000 May 1200 14 16800 june 1250 14 17500 total direct labor cost in process department -April to june 48300 Solution no of units produced no of units of component A required price per unit total= no of units*no of unit of component*price per unit 7- cost of component A 1200 2 1.25 3000 cost of component B 1200 3 0.8
  • 7. 2880 total budgeted cost for may 2018 5880 no of units produced cost per unit of A = 2*1.25 cost per unit of b = 3*.8 total cost =(no of units*cost of A)+(no of units*cost of B) 8- April 1000 2.5 2.4 4900 May 1200 2.5 2.4 5880 June 1250 2.5 2.4 6125 total 16905 9- INVENTORY OF COMPONENT A IN APRIL UNITS PRODUCED 1000 PER UNIT, UNITS OF COMPONENT a REQUIRED 2 UNITS OF COMPONENT A REQUIRED 2000 VALUE OF INVENTORY =2000*1.25 2500 10-
  • 8. total direct labor cost in process department -April to june Month units produced labor cost per unit in process department = labor hour per unit* labor cost per hour total labor cost in process department April 1000 8 8000 May 1200 8 9600 june 1250 8 10000 total direct labor cost in process department -April to june 27600 11- total direct labor cost in june no of units labor cost per unit in process department = labor hour per unit* labor cost per hour labor cost per unit in assembly department = labor hour per unit* labor cost per hour total = no of units produced*labor cost per unit in process department +no of units*labor cost in assembly department 1250 8 6 17500 12- Month units produced direct labor cost per unit = labor cost in process +labor cost in assembly total April
  • 9. 1000 14 14000 May 1200 14 16800 june 1250 14 17500 total direct labor cost in process department -April to june 48300 no of units produced no of units of component A required price per unit total= no of units*no of unit of component*price per unit 7- cost of component A 1200 2 1.25 3000 cost of component B 1200 3 0.8 2880 total budgeted cost for may 2018 5880 no of units produced cost per unit of A = 2*1.25 cost per unit of b = 3*.8 total cost =(no of units*cost of A)+(no of units*cost of B) 8- April
  • 10. 1000 2.5 2.4 4900 May 1200 2.5 2.4 5880 June 1250 2.5 2.4 6125 total 16905 9- INVENTORY OF COMPONENT A IN APRIL UNITS PRODUCED 1000 PER UNIT, UNITS OF COMPONENT a REQUIRED 2 UNITS OF COMPONENT A REQUIRED 2000 VALUE OF INVENTORY =2000*1.25 2500 10- total direct labor cost in process department -April to june Month units produced labor cost per unit in process department = labor hour per unit* labor cost per hour total labor cost in process department April 1000 8 8000
  • 11. May 1200 8 9600 june 1250 8 10000 total direct labor cost in process department -April to june 27600 11- total direct labor cost in june no of units labor cost per unit in process department = labor hour per unit* labor cost per hour labor cost per unit in assembly department = labor hour per unit* labor cost per hour total = no of units produced*labor cost per unit in process department +no of units*labor cost in assembly department 1250 8 6 17500 12- Month units produced direct labor cost per unit = labor cost in process +labor cost in assembly total April 1000 14 14000 May 1200 14 16800 june 1250
  • 12. 14 17500 total direct labor cost in process department -April to june 48300