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  • Cost of Production Report (CPR) : Cost Charged by Department

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    CPR

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    33 views10 pages

    Cost of Production Report (CPR) : Cost Charged by Department

    Uploaded by

    ysrhsn

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 10

    COST OF PRODUCTION REPORT (CPR)

    Units Received 12000


    Units Completed & Transferred Out 7000
    Work in Progress 5000
    0 12000

    COST CHARGED BY DEPARTMENT:

    Cost from Proceeding Department: 16,320 12,000 1.36


    Cost Added By Department:
    Direct Material 43,415 9,500 4.57
    Direct Labor 56,100 8,250 6.80
    FOH 58,575 8,250 7.10
    174,410 19.83

    EQUIVALENT PRODUCTION UNIT:

    50% 25% 25%


    Direct
    Direct Labor FOH
    Material
    Transferred Out 7000 7000 7000
    Work in Progress 2500 1250 1250
    9500 8250 8250

    COST ACCUMULATED FOR AS FOLLOWS:

    Transferred Out 7000 19.83 138,810

    Work in Progress
    Cost of Preceeding Dept. 5000 1.36 6,800
    Direct Material 2500 4.57 11,425
    Direct Labor 1250 6.80 8,500
    FOH 1250 7.10 8,875
    174,410
    A COMPANY
    COST OF PRODUCTION REPORT (CPR)

    Units Started 10000


    Units Completed & Transferred Out 7000
    Work in Progress 2000
    Normal Loss 1000 10000

    COST CHARGED BY DEPARTMENT:

    Cost Added By Department:


    Direct Material 27,000 9,000 3.00
    Direct Labor 40,000 8,000 5.00
    67,000 8.00

    EQUIVALENT PRODUCTION UNIT:

    100% 50%
    Direct
    Conversion Cost
    Material
    Transferred Out 7000 7000
    Work in Progress 2000 1000
    9000 8000

    COST ACCUMULATED FOR AS FOLLOWS:

    Transferred Out 7000 8.00 56,000

    Work in Progress

    Direct Material 2000 3.00 6,000


    Conversion Cost 1000 5.00 5,000

    67,000
    COST OF PRODUCTION REPORT (CPR)

    Units Received 12000


    Units Completed & Transferred Out 7000
    Work in Progress 5000
    0 12000

    COST CHARGED BY DEPARTMENT:

    Cost from Proceeding Department: 16,320 12,000 1.36


    Cost Added By Department:
    Direct Material 43,415 9,500 4.57
    Direct Labor 56,100 8,250 6.80
    FOH 58,575 8,250 7.10
    174,410 19.83

    EQUIVALENT PRODUCTION UNIT:

    50% 25% 25%


    Direct
    Direct Labor FOH
    Material
    Transferred Out 7000 7000 7000
    Work in Progress 2500 1250 1250
    9500 8250 8250

    COST ACCUMULATED FOR AS FOLLOWS:

    Transferred Out 7000 19.83 138,810

    Work in Progress
    Cost of Preceeding Dept. 5000 1.36 6,800
    Direct Material 2500 4.57 11,425
    Direct Labor 1250 6.80 8,500
    FOH 1250 7.10 8,875
    174,410
    COST OF PRODUCTION REPORT (CPR)

    Units Received 12000


    Units Completed & Transferred Out 7000
    Work in Progress 5000
    0 12000

    COST CHARGED BY DEPARTMENT:

    Cost from Proceeding Department: 16,320 12,000 1.36


    Cost Added By Department:
    Direct Material 43,415 9,500 4.57
    Direct Labor 56,100 8,250 6.80
    FOH 58,575 8,250 7.10
    174,410 19.83

    EQUIVALENT PRODUCTION UNIT:

    50% 25% 25%


    Direct
    Direct Labor FOH
    Material
    Transferred Out 7000 7000 7000
    Work in Progress 2500 1250 1250
    9500 8250 8250

    COST ACCUMULATED FOR AS FOLLOWS:

    Transferred Out 7000 19.83 138,810

    Work in Progress
    Cost of Preceeding Dept. 5000 1.36 6,800
    Direct Material 2500 4.57 11,425
    Direct Labor 1250 6.80 8,500
    FOH 1250 7.10 8,875
    174,410
    COST OF PRODUCTION REPORT (CPR)

    Units Received 12000


    Units Completed & Transferred Out 7000
    Work in Progress 5000
    0 12000

    COST CHARGED BY DEPARTMENT:

    Cost from Proceeding Department: 16,320 12,000 1.36


    Cost Added By Department:
    Direct Material 43,415 9,500 4.57
    Direct Labor 56,100 8,250 6.80
    FOH 58,575 8,250 7.10
    174,410 19.83

    EQUIVALENT PRODUCTION UNIT:

    50% 25% 25%


    Direct
    Direct Labor FOH
    Material
    Transferred Out 7000 7000 7000
    Work in Progress 2500 1250 1250
    9500 8250 8250

    COST ACCUMULATED FOR AS FOLLOWS:

    Transferred Out 7000 19.83 138,810

    Work in Progress
    Cost of Preceeding Dept. 5000 1.36 6,800
    Direct Material 2500 4.57 11,425
    Direct Labor 1250 6.80 8,500
    FOH 1250 7.10 8,875
    174,410
    COST OF PRODUCTION REPORT (CPR)

    Units Received 12000


    Units Completed & Transferred Out 7000
    Work in Progress 5000
    0 12000

    COST CHARGED BY DEPARTMENT:

    Cost from Proceeding Department: 16,320 12,000 1.36


    Cost Added By Department:
    Direct Material 43,415 9,500 4.57
    Direct Labor 56,100 8,250 6.80
    FOH 58,575 8,250 7.10
    174,410 19.83

    EQUIVALENT PRODUCTION UNIT:

    50% 25% 25%


    Direct
    Direct Labor FOH
    Material
    Transferred Out 7000 7000 7000
    Work in Progress 2500 1250 1250
    9500 8250 8250

    COST ACCUMULATED FOR AS FOLLOWS:

    Transferred Out 7000 19.83 138,810

    Work in Progress
    Cost of Preceeding Dept. 5000 1.36 6,800
    Direct Material 2500 4.57 11,425
    Direct Labor 1250 6.80 8,500
    FOH 1250 7.10 8,875
    174,410
    COST OF PRODUCTION REPORT (CPR)

    Units Received 12000


    Units Completed & Transferred Out 7000
    Work in Progress 5000
    0 12000

    COST CHARGED BY DEPARTMENT:

    Cost from Proceeding Department: 16,320 12,000 1.36


    Cost Added By Department:
    Direct Material 43,415 9,500 4.57
    Direct Labor 56,100 8,250 6.80
    FOH 58,575 8,250 7.10
    174,410 19.83

    EQUIVALENT PRODUCTION UNIT:

    50% 25% 25%


    Direct
    Direct Labor FOH
    Material
    Transferred Out 7000 7000 7000
    Work in Progress 2500 1250 1250
    9500 8250 8250

    COST ACCUMULATED FOR AS FOLLOWS:

    Transferred Out 7000 19.83 138,810

    Work in Progress
    Cost of Preceeding Dept. 5000 1.36 6,800
    Direct Material 2500 4.57 11,425
    Direct Labor 1250 6.80 8,500
    FOH 1250 7.10 8,875
    174,410
    COST OF PRODUCTION REPORT (CPR)

    Units Received 12000


    Units Completed & Transferred Out 7000
    Work in Progress 5000
    0 12000

    COST CHARGED BY DEPARTMENT:

    Cost from Proceeding Department: 16,320 12,000 1.36


    Cost Added By Department:
    Direct Material 43,415 9,500 4.57
    Direct Labor 56,100 8,250 6.80
    FOH 58,575 8,250 7.10
    174,410 19.83

    EQUIVALENT PRODUCTION UNIT:

    50% 25% 25%


    Direct
    Direct Labor FOH
    Material
    Transferred Out 7000 7000 7000
    Work in Progress 2500 1250 1250
    9500 8250 8250

    COST ACCUMULATED FOR AS FOLLOWS:

    Transferred Out 7000 19.83 138,810

    Work in Progress
    Cost of Preceeding Dept. 5000 1.36 6,800
    Direct Material 2500 4.57 11,425
    Direct Labor 1250 6.80 8,500
    FOH 1250 7.10 8,875
    174,410
    COST OF PRODUCTION REPORT (CPR)

    Units Received 12000


    Units Completed & Transferred Out 7000
    Work in Progress 5000
    0 12000

    COST CHARGED BY DEPARTMENT:

    Cost from Proceeding Department: 16,320 12,000 1.36


    Cost Added By Department:
    Direct Material 43,415 9,500 4.57
    Direct Labor 56,100 8,250 6.80
    FOH 58,575 8,250 7.10
    174,410 19.83

    EQUIVALENT PRODUCTION UNIT:

    50% 25% 25%


    Direct
    Direct Labor FOH
    Material
    Transferred Out 7000 7000 7000
    Work in Progress 2500 1250 1250
    9500 8250 8250

    COST ACCUMULATED FOR AS FOLLOWS:

    Transferred Out 7000 19.83 138,810

    Work in Progress
    Cost of Preceeding Dept. 5000 1.36 6,800
    Direct Material 2500 4.57 11,425
    Direct Labor 1250 6.80 8,500
    FOH 1250 7.10 8,875
    174,410
    COST OF PRODUCTION REPORT (CPR)

    Units Received 12000


    Units Completed & Transferred Out 7000
    Work in Progress 5000
    0 12000

    COST CHARGED BY DEPARTMENT:

    Cost from Proceeding Department: 16,320 12,000 1.36


    Cost Added By Department:
    Direct Material 43,415 9,500 4.57
    Direct Labor 56,100 8,250 6.80
    FOH 58,575 8,250 7.10
    174,410 19.83

    EQUIVALENT PRODUCTION UNIT:

    50% 25% 25%


    Direct
    Direct Labor FOH
    Material
    Transferred Out 7000 7000 7000
    Work in Progress 2500 1250 1250
    9500 8250 8250

    COST ACCUMULATED FOR AS FOLLOWS:

    Transferred Out 7000 19.83 138,810

    Work in Progress
    Cost of Preceeding Dept. 5000 1.36 6,800
    Direct Material 2500 4.57 11,425
    Direct Labor 1250 6.80 8,500
    FOH 1250 7.10 8,875
    174,410

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