§ 48.70 * 102,270 ** 2,100 § 11 23,100 *§ 2,100 § 20.563 43,182 168,552 Work in progress closing (400 physical units) 2,100 § 48.70 * 19,480 ** 0 § – 0 120 § 20.563 2,468 21,948 Accounted for 2,500 § 121,750 2,100 23,100 2,220 45,650 190,500 * Weighted-average cost per equivalent unit of transferred-in costs = Total transferred-in costs divided by total equivalent units of transferred-in costs = €121,750 ÷ 2,500 = €48.70. † Weighted-average costs per equivalent unit of direct materials = Total direct materials costs divided by total equivalent units of direct materials = €23,100 ÷ 2,100 = €11. ‡ Weighted-average cost per equivalent unit of conversion costs = Total conversion costs divided by total equivalent units of conversion costs = €45,650 ÷ 2,220 = €20.563.
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