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 |
Equivalent Production (Physical Units)
| Detail | Total Units | Prime Cost Equivalent Units | Manufacturing Overhead (CIF) Equivalent Units |
|---|
| Beginning Work-in-Process (BWIP) | 20.000,00 | 0.00 | 12.000,00 |
| Units Started & Completed | 38.000,00 | 38.000,00 | 38.000,00 |
| Ending Work-in-Process (EWIP) | 2.000,00 | 3.800,00 | 1.000,00 |
| Normal Spoilage | 0.00 | 0.00 | 0.00 |
| Abnormal Spoilage | 0.00 | 0.00 | 0.00 |
| Total Equivalent Units | 60.000,00 | 41.800,00 | 51.000,00 |
Unit Cost Calculation
| Cost Element | Total Cost | Equivalent Units | Unit Cost |
|---|
| Prime Cost | 919.600,00 | 41.800,00 | 22.00 |
| Manufacturing Overhead (CIF) | 255.000,00 | 51.000,00 | 5.000 |
| Total Unit Cost | | | 27.00 |
Cost Reconciliation
| a. Costs Assigned to Units Completed & Transferred | 1.166.000,00 |
| a.1) Costs from Beginning Work-in-Process | 140.000,00 |
| Costs from Prior Period | 80.000,00 |
| Costs Added This Period | 60.000,00 |
| Prime Cost | 0.00 |
| Manufacturing Overhead (CIF) | 60.000,00 |
| a.2) Costs of Units Started & Completed | 1.026.000,00 |
| b. Costs Assigned to Ending Work-in-Process | 88.600,00 |
| Prime Cost | 83.600,00 |
| Manufacturing Overhead (CIF) | 5.000,00 |
| c. Costs Assigned to Abnormal Spoilage | 0.00 |
| Prime Cost | 0.00 |
| Manufacturing Overhead (CIF) | 0.00 |
| Total Costs Accounted For | 1.254.600,00 |
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