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

(Step
2)

(Step 1)
Equivalent units
Physical
units
Direct
materials
Conversion
costs
Flow of Production



Completed and transferred out during current period
9,000 9,000 9,000 Add work in progress, closing 1,000 × 100%; 1,000 × 50%
1,000 00,000 1,000 500 Total accounted for
10,000 10,000 9,500 Deduct work in progress, opening
0 0
0 Started during current period
10,000

Work done in current period only
10,000 9,500 Degree of completion in this department direct materials, 100%; conversion costs, 50%.


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

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