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)
(Step 2)
Equivalent units

Flow of production
Physical
units
Transferred-
in costs
Direct
materials
Conversion
costs
Completed and transferred out during current period Add work in progress, closing (30
× 100%; 30 × 0%; 30 × 50%) Total accounted for Deduct work in progress, opening (40
× 100%; 40 × 0%; 40 × 75%) Transferred in during current period Work done in current period only
90 30 120 40 80 90 30 120 40 80 90 0
90 0
90 90 15 105 30 75
*
Degree of completion in this department transferred-in costs, 100%; direct materials, 0%; conversion costs, 50%, calculated by dividing equivalent units for each cost element by the physical units.

Degree of completion in this department transferred-in costs, 100%; direct materials, 0%; conversion costs, 75%, calculated by dividing equivalent units for each cost element by the physical units.

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