Lala Malala Company

Cost of Production Report

For the month July 2015

Boiling Department
Actual Materials Conversion Costs
Quantity WD EUP WD EUP
IP beg 2,000.00 100% 45%
Placed in process 20,000.00
22,000.00

Completed
IP Beg 2,000.00 0% - 55% 1,100.00
Placed in process 14,500.00 100% 14,500.00 100% 14,500.00
IP end 4,000.00 100% 4,000.00 20% 800.00
Normal 1,000.00 0% - 0% -
Abnormal 500.00 0% - 0% -
Total 22,000.00 18,500.00 16,400.00

Cost charged to Boiling Department

Total In Process Current Unit
Cost Beginning Cost EUP Costs
Cost from Mixing/Boiling 63,100.00 5,600.00 57,500.00 20,000.00 2.875000
Cost added this dept.
Materials 42,960.00 3,000.00 39,960.00 18,500.00 2.160000
Conversion Cost 14,437.00 605.00 13,832.00 16,400.00 0.843415
Total added this dept. 57,397.00 3,605.00 53,792.00 3.003415
Adjustment for lost units 0.155405
Total cost to be accounted for 120,497.00 9,205.00 111,292.00 6.033820

Cost accounted as follows:

Transferred to Bottling/FG Invty
In Process Jul 1
Cost last month 9,205.00
Cost to Complete - conversion cost 927.76 10,132.76
Received and Transferred 87,490.39
Total transferred 97,623.15
In Process Jul 31
Cost from Mixing/Boiling 11,500.00
Materials 8,640.00
Conversion cost 674.73
Adjusment for loss unit 621.62 21,436.35
Factory overhead control 1,437.50
Total Cost as accounted for 120,497.00
 Bottling Department
Actual Materials Conversion Costs
Quantity WD EUP WD EUP
5,000.00 100% 85%
16,500.00
21,500.00

1 5,000.00 0% - 15% 750.00 1

1 11,000.00 100% 11,000.00 100% 11,000.00 1
1 4,500.00 0% - 40% 1,800.00 1
1 360.00 100% 360.00 80% 288.00 1
1 640.00 100% 640.00 80% 512.00 1
1 21,500.00 12,000.00 14,350.00 1

Total In Process Current Unit

Cost Beginning Cost EUP Costs
1 117,023.15 19,400.00 97,623.15 16,500.00 5.916554 1

1 60,850.00 11,500.00 49,350.00 12,000.00 4.112500 1

1 18,547.00 2,805.00 15,742.00 14,350.00 1.097003 1
79,397.00 14,305.00 65,092.00 5.209503 1
1 0.356945
1 196,420.15 33,705.00 162,715.15 11.483003 1

33,705.00
1 822.75 34,527.75 1
1 126,313.03 2
1 160,840.79 1

1 26,624.49 1
1 -
1 1,974.61 28,599.10 1
1
1 6,980.26 2
196,420.15
19 19
Big Stone Furniture
Lamination Department
Cost of Production Report
For the month April 2015

Actual Materials Labor Overhead

Quantity WD EUP WD EUP WD
IP beg 2,000.00 100% 80% 70%
Placed in process 14,900.00
16,900.00

Completed
IP Beg 2,000.00 0% - 20% 400.00 30%
Placed in process 11,300.00 100% 11,300.00 100% 11,300.00 100%
IP end 3,000.00 0% - 40% 1,200.00 20%
Normal 200.00 100% 200.00 100% 200.00 100%
Abnormal 400.00 0% - 30% 120.00 15%
Total 16,900.00 11,500.00 13,220.00

Cost charged to Lamination Department

Total In Process Current
Cost Beginning Cost EUP
Cost from Cutting/Assembly 152,100.00 15,020.00 137,080.00 14,900.00
Cost added this dept.
Materials 15,930.00 1,900.00 14,030.00 11,500.00
Labor 50,388.00 4,388.00 46,000.00 13,220.00
Overhead 124,608.00 11,044.00 113,564.00 12,760.00
Total added this dept. 190,926.00 17,332.00 173,594.00
Total cost to be accounted for 343,026.00 32,352.00 310,674.00

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process Jul 1
Cost last month 32,352.00
Cost to Complete - conversion cost
Labor 1,391.83
Overhead 5,340.00
Received and Transferred
Cost of normal loss
Total transferred
In Process Jul 31
Cost from Cutting/Assembly 27,600.00
Labor 4,175.49
Overhead 5,340.00
Factory overhead control
Total Cost as accounted for
Overhead
EUP

600.00
11,300.00
600.00
200.00
60.00
12,760.00

Unit
Costs
9.200000

1.220000
3.479576
8.900000
13.599576
22.799576

39,083.83
257,635.21
4,559.92
301,278.96

37,115.49
4,631.55
343,026.00
Lala Malala Company
Cost of Production Report
For the month July 2015

Boiling Department
Actual Materials Conversion Costs
Quantity WD EUP WD EUP
IP beg 2,000.00 100% 45%
Placed in process 20,000.00
22,000.00

Completed
IP Beg 2,000.00 0% - 55% 1,100.00
Placed in process 14,500.00 100% 14,500.00 100% 14,500.00
IP end 4,000.00 100% 4,000.00 20% 800.00
Normal 1,000.00 0% - 0% -
Abnormal 500.00 0% - 0% -
Total 22,000.00 18,500.00 16,400.00

Cost charged to Boiling Department

Total In Process Current Unit
Cost Beginning Cost EUP Costs
Cost from Mixing/Boiling 63,100.00 5,600.00 57,500.00 20,000.00 2.875000
Cost added this dept.
Materials 42,960.00 3,000.00 39,960.00 18,500.00 2.160000
Conversion Cost 14,437.00 605.00 13,832.00 16,400.00 0.843415
Total added this dept. 57,397.00 3,605.00 53,792.00 3.003415
Adjustment for lost units 0.155405
Total cost to be accounted for 120,497.00 9,205.00 111,292.00 6.033820

Cost accounted as follows:

Transferred to Bottling/FG Invty
In Process Jul 1
Cost last month 9,205.00
Cost to Complete - conversion cost 927.76 10,132.76
Received and Transferred 87,490.39
Total transferred 97,623.15
In Process Jul 31
Cost from Mixing/Boiling 11,500.00
Materials 8,640.00
Conversion cost 674.73
Adjusment for loss unit 621.62 21,436.35
Factory overhead control 1,437.50
Total Cost as accounted for 120,497.00
Bottling Department
Actual Materials Conversion Costs
Quantity WD EUP WD EUP
5,000.00 100% 5,000.00 85% 4,250.00
16,500.00
21,500.00

5,000.00 0% - 15% 750.00

11,000.00 100% 11,000.00 100% 11,000.00
4,500.00 0% - 40% 1,800.00
360.00 100% 360.00 80% 288.00
640.00 100% 640.00 80% 512.00
21,500.00 12,000.00 14,350.00

Total In Process Current Unit

Cost Beginning Cost EUP Costs
117,023.15 19,400.00 97,623.15 16,500.00 5.916554

60,850.00 11,500.00 49,350.00 12,000.00 4.112500

18,547.00 2,805.00 15,742.00 14,350.00 1.097003
79,397.00 14,305.00 65,092.00 5.209503

196,420.15 33,705.00 162,715.15 11.126058

33,705.00
822.75 34,527.75
126,313.03
160,840.79

26,624.49
-
1,974.61 28,599.10

6,980.26
196,420.15
Big Stone Furniture
Lamination Department
Cost of Production Report
For the month April 2015

Actual Materials Labor Overhead

Quantity WD EUP WD EUP WD
IP beg 2,000.00 100% 80% 70%
Placed in process 14,900.00
16,900.00

Completed
IP Beg 2,000.00 0% - 20% 400.00 30%
Placed in process 11,300.00 100% 11,300.00 100% 11,300.00 100%
IP end 3,000.00 0% - 40% 1,200.00 20%
Normal 200.00 100% 200.00 80% 160.00 70%
Abnormal 400.00 100% 400.00 90% 360.00 85%
Total 16,900.00 11,900.00 13,420.00

Cost charged to Lamination Department

Total In Process Current
Cost Beginning Cost EUP
Cost from Cutting/Assembly 152,100.00 15,020.00 137,080.00 14,900.00
Cost added this dept.
Materials 15,930.00 1,900.00 14,030.00 11,900.00
Labor 50,388.00 4,388.00 46,000.00 13,420.00
Overhead 124,608.00 11,044.00 113,564.00 12,980.00
Total added this dept. 190,926.00 17,332.00 173,594.00
Total cost to be accounted for 343,026.00 32,352.00 310,674.00

Cost accounted as follows:

Transferred to Finished Goods Inventory
In Process Jul 1
Cost last month 32,352.00
Cost to Complete - conversion cost
Labor 1,371.09
Overhead 5,249.49
Received and Transferred
Cost of normal loss
Total transferred
In Process Jul 31
Cost from Cutting/Assembly 27,600.00
Labor 4,113.26
Overhead 5,249.49
Factory overhead control
Total Cost as accounted for
Overhead
EUP

600.00
11,300.00
600.00
140.00
340.00
12,980.00

Unit
Costs
9.200000

1.178992
3.427720
8.749153
13.355864
22.555864

38,972.58
254,881.26
4,511.17
298,365.01

36,962.76
7,888.69
343,216.46