Process Costing Report: Equivalent Units & Unit Cost Analysis
Classified in Mathematics
Written on in
English with a size of 4.65 KB
Financial Performance Summary
Key Metric: Equivalence Point: Br a Net / 1.19
Income Statement Highlights
- Sales Revenue
- Cost of Sales
- Contribution Margin
- Fixed Costs
- Operating Income
- Income Tax Expense
- Net Income
Detailed Process Costing Report
Physical Flow Report
| Beginning Work-in-Process (BWIP) | 20.000,00 |
| Units Started in Production | 40.000,00 |
| Units Added (Aggregate) | 0.00 |
| Total Units to Account For | 60.000,00 |
| Ending Work-in-Process (EWIP) | 2.000,00 |
| Units Transferred Out | 58.000,00 |
| Normal Spoilage | 0.00 |
| Abnormal Spoilage | 0.00 |
Period Cost Report
The costs for the period were:
| Previous Period Costs: | 80.000,00 |
| Transferred-in Costs: | 0.00 |
| Current Period Costs: | 1.174.600,00 |
| Prime Costs | 919.600,00 |
| Manufacturing Overhead (CIF) | 255.000,00 |
| Total Process Costs | 1.254.600,00 |