Transferred in Direct Materials
Beginning
balance WIP - € 540.00 €
Transferred In
druing period - € 9,288.00 €
Additional
added during
period - €
Totals - € 9,828.00 €
Equivalent Units
Units Whole Units Transferred in Direct Materials
Accounted for:
Beginning WIP 0.00
Transferred in 6,000.00
Total Units account for 6,000.00 0.00 0.00
Units accounted for:
Completed and transferred out 5,200.00 5,200.00 5,200.00
Ending WIP 800.00 800.00 800.00
Total units accounted for 6,000.00 6,000.00 6,000.00
Costs Transferred in Direct Materials
Costs to account for:
Beginning WIP - € 540.00 €
Costs added during Period - € 9,288.00 €
Total costs to account for - € 9,828.00 €
Divided by: Total EUP 6,000.00 6,000.00
Costs per EUP - € 1.64 €
Costs accounted for:
Completed and transferred out - € 8,517.60 €
Ending WIP - € 1,310.40 €
Total costs accounted for - € 9,828.00 €
, Conversions Costs Total Costs Percentage done DM
405.00 € 945.00 € Percentage done Conversion
6,683.00 € 15,971.00 €
- €
7,088.00 € 16,916.00 €
lent Units
Conversions Costs
0.00
5,200.00
320.00
5,520.00
Conversions Costs Total Costs
405.00 € 945.00 €
6,683.00 € 15,971.00 €
7,088.00 € 16,916.00 €
5,520.00
1.28 € 2.92 €
6,677.10 € 15,194.70 €
410.90 € 1,721.30 €
7,088.00 € 16,916.00 €