Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed

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solutions-manual-to-bhimani-et-al-management-and-cost-accounting-pearson-2012-1

Equivalent unit costs of work done in current period only

materials
Conversion
costs
Equivalent unit costs of opening work in progress
Work in progress, opening (given)
€7,500
€2,125 Divide by equivalent units of opening work in progress (from Solution Exhibit A)
÷ 300
÷ 120 Cost per equivalent unit of opening work in progress
€25
€17.71

Equivalent unit costs of work done in current period only Costs added in current period (given)
€70,000
€42,500 Divide by equivalent units of work done in current period (from Solution Exhibit A)
÷ 2,200
÷ 2,005 Cost per equivalent unit of work done in current period only
€31.82
€21.20

Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012

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