This document contains 7 questions regarding process costing, cost production reports, and calculating lost units. Each question provides quantitative information about units received, transferred, still in process, lost, as well as costs charged and accounted for various departments. Costs include materials, labor, factory overhead. Unit costs are calculated by dividing total costs by equivalent units produced for each cost component.

1. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
QUESTION NO.1
PAGE NO. 136
UNIT RECEIVED FROM DEPARTMENT A
UNITS TRANSFERD TO FINISHED GOODS
UNITS STILL IN PROCESS (50 %MAT,,,, 25% CONVERSION)
12000
7000
5000
12000
COST CHARGED TO DEPARTMENT B
MATERIALS
LABOUR
FOH
43415
56100
58575
4.57
6.8
7.1
COST ACCOUNTED FOR AS FOLLOWS
COST OF UNIT TRANSFER TO FINISHED GOODS 7000*19.83 138810
COST FROM DEP A
COST OF DEP B
5000*1.36 6800
MATERIAL (5000*50%)*4.57
LABOUR (5000*25%) * 6.8
11425
8500
8875FOH (5000*25%) * 7.1 28800
EQUIVALENT PRODUCTION: MATERIAL = 7000+5000*50% = 9500 UNITS
LABOU = 7000+ 5000*25%= 8250 UNITS
FOH = 7000+ 5000*25%= 8250 UNITS
UNIT COST TOTAL COST OF MANUFACTURED GOODS/TOTLA UNIT MANUFACTURD
UNIT COSTS: MATERIAL =43415/9500 = 4.57 PER UNIT
UNIT COSTS: = LABOUR = 56100/8250 = 6.8 PER UNIT
UNIT COSTS: = FOH 58575/8250 = 7.1 PER UNIT
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TOTAL COST ACCOUNTED FOR 174410
WORK IN PROCESS
158090 18.47
TOTAL COST TO BE ACCOUNTED FOR 174410 19.83
TOTAL UNIT
COST COST
COST OF DEPARTMENT A 16320 1.36
COST OF DEPARTMENT B
READ INC, INSTITUTED
DEPARTMENT B
COST OF PRODUCTION REPORT FORMATE
FOR THE MONTH OF OCTOBER 19----
QUANTITY SCHEDULE

2. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
QUESTION NO.2
PAGE NO. 136
UNIT STARTED IN PROCESS
UNITS TRANSFERD TO DEPARTMENTB
UNITS STILL IN PROCESS (1005MAT,,,, 50% CONVERSION)
UNITS LOST IN PROCESS (NORMAL LOSS)
10000
7000
2000
1000 10000
COST CHARGED TO DEPARTMENT
MATERIALS
CONVERSION
27000
40000
3
5
COST ACCOUNTED FOR AS FOLLOWS
TRANSFERRED TO NEXT DEPARTMENT 7000*8 56000
MATERIAL (2000*3*100%) 6000
5000CONVERSION (2000*5*50%) 11000
EQUIVALENT PRODUCTION: MATERIAL = 7000+2000*100% = 9000 UNITS
CONERSION = 7000+ 2000*50%= 8000 UNITS
UNIT COS TOTAL COST OF MANUFACTUREDGOODS/TOTLA UNIT MANUFACTURD
UNIT COSTS: MATERIAL = 27000/9000 = 3 PER UNIT
UNIT COSTS: COVERSION = 40000/8000 = 5 PER UNIT
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TOTAL COST ACCOUNTED FOR 67000
WORK IN PROCESS
TOTAL COST TO BE ACCOUNTED FOR 67000 8
TOTAL UNIT
COST COST
COST ADDED BY DEPARTMENT
READ INC, INSTITUTED
DEPARTMENT A
COST OF PRODUCTION REPORT FORMATE
FOR THE MONTH OF OCTOBER 19----
QUANTITY SCHEDULE

3. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
QUESTION NO.3
PAGE NO. 136
UNITS RECEIVED FROM DEPARTMENT 1
UNITS TRANSFERD TO DEPARTMENT3
UNITS STILL IN PROCESS (1/3 OF LABOUR AND FOH)
UNITS LOST IN PROCESS (NORMAL LOSS)
55000
39500
10500
5000 55000
COST CHARGED TO DEPARTMENT
LABOUR
APPLIED FOH
27520
15480
0.64
0.36
COST ADDED BY DEPARTMENT B 43000 1
ADJUSTMENT: PER UNIT COST OF LOST UNITS = 1.98-1.80=0.80 0.18
COST ACCOUNTED FOR AS FOLLOWS
COST UNIS TRANSFERRED TO DEPARTMENT "3" 39500*2.98 117710
COST OF DEPATTMENT "1" 10500*1.98 (1.8+0.80) 20790
LABOUR (10500*1/3 = 3500*0.64) 2240
1260CONVERSION (10500*1/3 = 3500*0.36) 24290
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TOTAL COST ACCOUNTED FOR
142000
WORK IN PROCESS
TOTAL COST TO BE CALCULATED 142000 2.98
TOTAL UNIT
COST COST
COST OF DEPARTMENT A 55000*1.80 = 90000 99000 1.8
COST ADDED BY DEPARTMENT B
CAROLA CHEMICAL, INC.
DEPARTMENT 2
COST OF PRODUCTION REPORT FORMATE
FOR THE MONTH OF OCTOBER 19----
QUANTITY SCHEDULE

4. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
EQUIVALENT PRODUCTION:
LABOUR= 39500+10500*1/3= 43000 UNITS
CONERSION = 39500+ 10500*1/3= 43000 UNITS
UNIT COST = TOTAL COST OF MANUFACTURED GOODS / TOTLA UNIT MANUFACTURD
UNIT COSTS: LABOUR = 27520/43000 =
UNIT COSTS: COVERSION = 15480/43000 =
0.64 PER UNIT
0.36 PER UNIT
WORKING FOR PER UNIT COST OF LOST UNITS
OLD COST PER UNIT = 55000@1.80= 99000
AFTER 5000 UNITS LOST
NEW COST PER UNIT 99000/50000= 1.98
DIFFERENCE BETWEENNEW AND OLD = 0.80
PER UNIT COST OF LOST UNITS = 0.80
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5. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
QUESTION NO.4
PAGE NO. 137
UNITS RECEIVED FROM DEPARTMENT 1
UNITS TRANSFERD OUT
UNITS STILL IN PROCESS
5000
4000
1000
5000
COST CHARGED TO DEPARTMENT
COST ADDED BY DEPARTMENT 2
MATERIAL
LABOUR
FOH
21816
7776
4104
5.05
1.8
0.95
COST OF UNITS TRANSFERRED OUT 4000*11.8 47200
COST OF DEPATTMENT "1" 1000 *4
COST OF DEPARTMENT 2
4000
MATERIAL
LABOUR
FOH
320*5.05
320*1.8
320*0.95
1616
576
304 2496
EQUIVALENT PRODUCTION:
MATERIAL + LABOUR + FOH = 4000 * 1000 1000 IS WORK IN PROCESS
1000*50% =
1000*20% =
1000*30% =
500
200
500
THEN 500*40%
THEN 200*30%
THEN 300*20%
= 200
= 60
= 60
TOTAL W.I.P = 320
MATERIAL + LOABOUR + FOH = 4000+320 =4320
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TOTAL COST ACCOUNTED FOR 53696
WORK IN PROCESS
COST ACCOUNTED FOR DEPARTMENT 2 33696 7.8
TOTAL COST TO BE CALCULATED 53696 11.8
COST ACCOUNTED FOR AS FOLLOWS
TOTAL UNIT
COST COST
COST OF DEPARTMENT 1: 20000/5000 20000 4
BROOKS COMPANY
DEPARTMENT 2
COST OF PRODUCTION REPORT FORMATE
FOR THE MONTH OF APRIAL
QUANTITY SCHEDULE

6. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
UNIT COSTS……………
MATERIAL PER UNIT COST= 21816/4320 5.05
LABOUR PER UNIT COST= 7776/4320 1.8
FOH PER UNIT COST= 4104/4320 0.95
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7. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
QUESTION NO.5
PAGE NO. 137
UNITS RECEIVED FROM DEPARTMENT 1
UNITS TRANSFERD OUT
UNITS STILL IN PROCESS
20000
15000
5000
20000
COST CHARGED TO DEPARTMENT
COST ADDED BY DEPARTMENT 2
MATERIAL
CONVERSION
6500
9000
0.325
0.5
COST OF UNITS TRANSFERRED OUT 15000*2.775 41625
COST OF DEPATTMENT "1" 5000 *1.95
COST OF DEPARTMENT 2
9750
MATERIAL
CONVERSION
5000*.325
5000*60/100*0.5
1625
1500 3125
EQUIVALENT PRODUCTION:
MATERIAL = 15000+5000*100% = 20000 UNITS
CONERSION = 15000+ 5000*60%= 18000 UNITS
TOTAL COST OF MANUFACTURED GOODS/TOTLA UNIT MANUFACTURDUNIT COST
UNIT COSTS: MATERIAL = 6500/20000
UNIT COSTS: COVERSION = 9000/18000
= 0.325 PER UNIT
= 0.5 PER UNIT
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TOTAL COST ACCOUNTED FOR 54500
WORK IN PROCESS
COST ACCOUNTED FOR DEPARTMENT 2 15500 0.825
TOTAL COST TO BE CALCULATED 54500 2.775
COST ACCOUNTED FOR AS FOLLOWS
TOTAL UNIT
COST COST
COST OF DEPARTMENT 1: 39000/20000 39000 1.95
XYZ COMPANY
DEPARTMENT 2
COST OF PRODUCTION REPORT
FOR THE MONTH OF ------
QUANTITY SCHEDULE

8. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
QUESTION NO.6
PAGE NO. 137
UNITS RECEIVED FROM CUTTING DEPARTMENT
UNITS TRANSFERD OUT
UNITS STILL IN PROCESS
ABNORMAL LOSS (1/2 COMPLETED)
60000
50000
9000
1000 60000
COST CHARGED TO ASSEMBLY DEPARTMENT
COST ADDED BY ASSEMBLY DEPARTMENT
MATERIAL
LABOUR
FOH
41650
101700
56500
0.7
1.8
1
COST OF UNITS TRANSFERRED OUT 50000*7.04
COST OF ABNORMAL LOSS CHAGRE TO FOH
COST OF CUTTTING DEPTT 1000*3.54
352000
3540
COST OF ASSEMBLY DEPARTMENT
MATERIAL (1000*1/2) 500*0.7
LABOUR (1000*1/2) 500*1.8
FOH (1000*1/2) 500*1
350
900
500 1750
COST OF CUTTING DEPATTMENT 9000 *3.54
COST OF ASSEMBLY DEPARTMENT
31860
MATERIAL
LABOUR
FOH
9000*.7
9000*2/3 = 6000*1.8
9000*2/3 = 6000*1
6300
10800
6000 23100
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TOTAL COST ACCOUNTED FOR
412250
WORK IN PROCESS
COST ACCOUNTED FOR ASSEMBLY DEPARTMENT 199850 3.5
TOTAL COST TO BE CALCULATED 412250 7.04
COST ACCOUNTED FOR AS FOLLOWS
TOTAL UNIT
COST COST
COST OF CUTTING DEPARTMENT: 60000*3.54 212400 3.54
XYZ COMPANY
ASSEMBLY DEPARTMENT
COST OF PRODUCTION REPORT
FOR THE MONTH OF FEBRUARY
QUANTITY SCHEDULE

9. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
EQUIVALENT PRODUCTION:
MATERIAL = FINISHED GOODS + W.I.S + LOSS
MATERIAL = 50000+9000(100%)+1000*1/2
MATERIAL = 59500
CONVERSION = FINISHED GOODS + W.I.S + LOSS
CONVERSIION = 50000+9000*2/3+1000*1/2
56500
UNIT COSTS: MATERIAL = 41650/59500 = 0.7 PER UNIT
LABOUR= 101700/56500 =
=
1.80 PER UNIT
1 PER UNITFOH = 56500/56500
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10. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
QUESTION NO.7
PAGE NO. 137
Cost of production report: normal and abnormal spollege. The sterling company uses process
costing. In department B, conversion costs are incurred uniformly throught out the process.
Material are added at the end of the process, following inspection. Normal spoliage
is expected 5% of good output.
The following information related to Department B for January.
Units
12000
9000
2000
Dollars
84000Received From Department A
Transferred to finished goods
Ending inventory (70% completed)
cost incurred
Material
Labour and factory overhead
18000
45600
UNITS RECEIVED FROM CUTTING DEPARTMENT
UNITS TRANSFERD OUT
UNITS STILL IN PROCESS (70% OF COMPLETE)
NORMAL LOSS (9000*5%)
ABNORMAL LOSS (1000-450)
12000
9000
2000
450
550 12000
COST CHARGED TO DEPARTMENT
COST ADDED BY DEPARTMENT 2
MATERIAL
LABOUR AND FOH
18000
45600
2
4
COST OF UNITS TRANSFERRED OUT 9000*13
ADD: NORMAL LOSS UNITS
COST OF DEPARTMENT A (450*7)
COST OF DEPARTMNET B (450*4)
117000
3150
1800 4950
COST OF ABNORMAL LOSS CHARGE TO FOH
COST OF DEPARTMENT A (550*7) 3850
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COST ACCOUNTED FOR ASSEMBLY DEPARTMENT 63600 6
TOTAL COST TO BE CALCULATED 147600 13
COST ACCOUNTED FOR AS FOLLOWS
TOTAL UNIT
COST COST
COST OF DEPARTMENT 1: 84000/12000 84000 7
STERLING COMPANY
DEPARTMENT 2
COST OF PRODUCTION REPORT
FOR THE MONTH OF APRIAL
QUANTITY SCHEDULE

11. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
COST OF DEPARTMENT B (550*4) 2200 6050
COST OF DEPARTMENT A
MATERIAL
LABOUR
2000*7
2000*70%
14000
5600 19600
EQUIVALENT PRODUCTION:
MATERIAL = FINISHED GOODS
MATERIAL = 9000
MATERIAL = 9000
CONVERSION = FINISHED GOODS + W.I.S + NORMAL LOSS + ABNORMAL LOSS
CONVERSIION = 9000+2000*70/100+450+550
11400
UNIT COSTS: MATERIAL = 18000/9000 = 2 PER UNIT
LABOUR= 45600/11600 = 4 PER UNIT
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TOTAL COST ACCOUNTED FOR 147600
WORK IN PROCESS

12. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
QUESTION NO.8
PAGE NO. 137
Cost of production report: normal and abnormal spollege. The Curtis company uses process
costing in acconting for its production department which Uses two materials. Marteria A is
added at the beginning of the process and is inspected at the 90% stage. Material B is than
added to the goods units. Normal spoilage units amount is 5% of good output.
Company records contain the following information for Janurary.
Started during the periods-------------------------------------------------------
Material A--------------------------------------------------------------------------
Material B--------------------------------------------------------------------------
Direct labour cost-…………………………………………………………………………..
Factory Overhead----------------------------------------------------------------
Transferred to finished goods………………………………………………………..
Ending Inventory (95% complete including Material B)………………….
Required: Cost of prodction report.
10000
13370
4500
37580
46975
7000
2000
units
units
units
UNITS STARTED IN PROCESS
UNITS TRANSFERD OUT
UNITS STILL IN PROCESS (95% OF COMPLETE)
NORMAL LOSS (9000*5%)
ABNORMAL LOSS (1000-450)
10000
7000
2000
450
550 10000
MATERIAL A
MATERIAL B
LABOUR
FOH
13370
4500
37580
46975
1.4
0.5
4
5
COST OF UNITS TRANSFERRED OUT 7000*10.9 76300
ADD: ABNORMAL LOSS
COST OF ABNORMAL LOSS CHARGE TO FOH
MATERIAL A (550*1.4)
LABOUR (550*90%) = (495*4)
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TOTAL COST TO BE ACCOUNTED 102425 10.9
COST ACCOUNTED FOR AS FOLLOWS
COST CHARGED TO DEPARTMENT A TOTAL UNIT
COST COST
CURTIS COMPANY
DEPARTMENT A
COST OF PRODUCTION REPORT
FOR THE MONTH OF JANUARY
QUANTITY SCHEDULE

13. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
FOH (550*90%) = (495*5) 2475 5225
MATERIAL A (2000*1.4)
MATERIAL B (2000*.50)
2800
1000
7600
9500
LABOUR
FOH
(2000*95%) = 1900*4
(2000*95%) = 1900*5 20900
EQUIVALENT PRODUCTION:
MATERIAL A = TRANSFERRED OUT + IN PROCESS + ABNORMAL LOSS
MATERIAL A = 7000+2000+550
MATERIAL A = 9550
MATERIAL B = TRANSFERRED OUT + IN PROCESS
MATERIAL B = 7000+2000
MATERIAL B = 9000
CONVERSION FOH+LABOUR = TRANSFERRED OUT + IN PROCESS(95%) + AB.LOSS *90%
CONVERSION FOH+LABOUR = 7000+(2000*95%)+550*90%)
CONVERSION = 9395
MATERIAL A UNIT COST= 13370/9550 1.4
MATERIAL B UNIT COST= 4500/9000 0.5
LABOUR UNIT COST= 37580/9395 4
FOH UNIT COST= 46975/9395 5
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TOTAL COST ACCOUNTED FOR 102425
WORK IN PROCESS

14. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
QUESTION NO.9
PAGE NO. 138
UNITS RECEIVED FROM DEPARTMENT 1
UNITS TRANSFERD OUT TO FINISHED GOODS
UNITS STILL IN PROCESS (50% OF COMPLETE)
NORMAL LOSS (25000*3%)
ABNORMAL LOSS (800-750)
30000
25000
4200
750
50 30000
COST CHARGED TO DEPARTMENT
COST ADDED BY DEPARTMENT 2
MATERIAL
CONVERSION
12500
139340
0.5
5
COST OF UNITS TRANSFERRED OUT 25000*10
ADD: NORMAL LOSS UNITS
COST OF DEPARTMENT A (750*4.5)
COST OF DEPARTMNET B (750*96%=*5)
250000
3375
3600 6975
COST OF ABNORMAL LOSS CHARGE TO FOH
COST OF DEPARTMENT A (50*4.5)
COST OF DEPARTMENT B (50*96% =*5)
225
240 465
COST OF DEPARTMENT A (4200*4.5)
COST OF DEPARTMENT B
18900
CONVERSION 4200*50% *5 10500 29400
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TOTAL COST ACCOUNTED FOR 286840
WORK IN PROCESS
COST ACCOUNTED FOR ASSEMBLY DEPARTMENT 151840 5.5
TOTAL COST TO BE CALCULATED 286840 10
COST ACCOUNTED FOR AS FOLLOWS
TOTAL UNIT
COST COST
COST OF DEPARTMENT 1: 135000/30000 135000 4.5
HETTINGER COMPANY
DEPARTMENT 2
COST OF PRODUCTION REPORT
FOR THE MONTH OF ---
QUANTITY SCHEDULE

15. CHAPTER NO. 6 PROCESS COSTING, COST PRODUCTION REPORT, LOST UNIT CALCULATION-QUESTIONS
EQUIVALENT PRODUCTION:
MATERIAL = TRANSFERRED OUT ONLY BCZ MATERIAL ARE ADDED IN END
MATERIAL = 25000
MATERIAL = 25000
CONVERSION = TRANSFERRED OUT + IN PROCESS(95%) + NO.LOSS*90%+ AB.LOSS *90%
CONVERSION FOH+LABOUR = 25000+4200*50%+750*96%+50*96%
CONVERSION = 27868
MATERIAL A UNIT COST= 12500/25000 0.5
MATERIAL B UNIT COST= 139340/27868 5
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