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 1)
Equivalent units
Flow of production
Physical
units
Direct materials Conversion
costs
Completed and transferred out during current period
46 46.0 46.0 Add work in progress, closing 12 12
× 60%; 12 × 30%
__
7.2 3.6 Total accounted for
58 53.2 49.6 Deduct work in progress, opening
8 8
× 90%; 8 × 40%
__
7.2 3.2 Started during current period
50 ____
____ Work done in current period only
46.0 46.4
____________________________________________________________________________
*
Degree of completion in this department direct materials, 60%; conversion costs, 30%.
§
Degree of completion in this department direct materials, 90%; conversion costs, 40%.


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

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