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
Transferred-
in costs
Direct
materials
Conversion
costs
Equivalent unit costs of opening work in progress
Work in progress, opening (given) Divide by equivalent units of opening work in progress (from Solution Exhibit A) Cost per equivalent unit of opening work in progress
€17,520
÷ 500
€35.04



€7,250
÷ 300
€24.167
Equivalent unit costs of work done in current
period only
Costs added in current period (given) Divide by equivalent units of work done in current period (from Solution Exhibit A) Cost per equivalent unit of work done in current period only

€103,566
÷ 2,000
€51.783

€23,100
÷ 2,100
€11

€38,400
÷ 1,920
€20


Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012
2
The cost per equivalent unit of opening stock and of work done in the current period differ


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