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80 Cost Management

Table 4.2 Straightening and Cutting Department F11   ,0 Coating

‘ !

1 Ph!i"al unit! Degree of  "ompletion #$ui%alentunit!

(metres) (percent)

2 Flow of units filaienal, Conversion Matenats ConversionLabour I Overhea

! "nits to assount for # $$, % &pril   %',''' %'' 80 10400 880 8.0&0

"nits starte Into pro   *','''

Manion uring &pril+ otal units to account for  $&CO

* "nits accounte for - "nits complete an

transferre out

. CompIete beginning $%/   %',''' %'' %''   10,000   10,000 10,000

10   "nits complete uring   #',''' %'' %''   #'''' #',''' #'''' &pril

%% 0poilage from unib starte   %',''' #1   1' 4,'00 1,''' 1,'''

%2 $I/, !' &pril   2'''' %''   1' 2''''   %',''' %','''

%! otal units accounte for   i ' %   *#,1''   +1,''' +1,'''

%# Less2 3eginning $it4 (%','''   (-,''') (-,''')

%1 Current perio e5uivalent   (4,'00 '),000   1*,'''

units

%+ Flow of costa otal costs Materials Conversim   '%'

(6s)   &lt!* Labour  Overhea

%* Costs to account for 

%- $I/, % &pril   *1,*1'   40.000 8.'00   2*,21'

%. Cost incurre uring &pril   1+.%!' 2*''''   ++,'''   2!2,*1'

2' otal cost +#1,'''   +10,000   )',000 2+','''

, 2% Cost per e5uivalent unit .#!1.   4 4.18(0 1.1((( #'7'!

&#214411401* a #1-#1'   1,1-.'1'   a Cl.i8%1

22 Coot assigne4

2! "nite complete   4.(+.(-0   4 )0),4111   '),4-- 1-8)'0

&/rom 8+'*   4

2# 0poilage   #1,'-. 18.8 ',8+1   )0.41)

a #ll#21 ,3 81121 aC11u4)1

21 $I/, !' &pe %!+,22%   4   5,. )21 11,(()   #',-!!6#t#u#21 a #l2#21 w7%2a72%

2+ otal cost assigne 6s +#1'%'   !%','''   *1,''' 2-','''

V   Cest of units complete

2- Fatulvalpt units oita glete %' ''* %'' -' %' ''' - '*' - '''

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