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
2,100 2,100 2,100 2,100 Add work in progress, closing 400
(400 × 100%; 400 × 0%; 400 × 60%)
400 0
120 Total accounted for
2,500 2,500 2,100 2,220 Deduct work in progress, opening 500
(500 × 100%; 500 × 0%; 500 × 60%)
500 0
300 Transferred in during current period
2,000
____
____ Work done in current period only
2,000 2,100 1,920
*
Degree of completion in this department transferred-in costs, 100%; direct materials, 0%; conversion costs, 30%.
||
Degree of completion in this department transferred-in costs, 100%; direct materials, 0%; conversion costs, 60%.


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

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