Friday, August 21, 2020

Managerial Essay

Issues Chapter 4 Issue 4-26 Moravia Company procedures and bundles cream cheddar. The accompanying information have been gathered for the long stretch of April. Transformation action happens consistently all through the creation procedure. 1) Analysis of physical progression of units. 2) Calculation of identical units. 3) Computation of unit costs. 4) Analysis of all out expenses. 5) Build a Spreadsheet: Construct an Excel spreadsheet to understand the entirety of the former prerequisites. Show how the arrangement will change if the accompanying information change: the April 1 work in process costs were $27,000 for direct material and $5,000 for transformation. 1.| |   Physical Units| | Work in process, April 1| 10,000| | Units began during April| 100,000| | Total units to account for| 110,000| | Units finished and moved out during April| 80,000| | Work in process, April 30| 30,000| | Total units accounted for| 110,000| 2.| | | Physical Units| Percentage of Completion with Respect to Conversion| Proportional Units| | Direct Material| Conversion| | Work in process, April 1| 10,000  | 20%| | Units began during April| 100,000  | | Total units to account for| 110,000  | | Units finished and moved out during April| 80,000  | 100%| 80,000| 80,000   | | Work in process, April 30|  30,000  | 33.33%|  30,000|  9,900   | | Total units accounted for| 110,000  | | Total proportional units| | 110,000| 89,900   | 3.| | | Direct Material| Conversion|   Total| | Work in process, April 1| $22,000| $ 4,500| $26,500  | | Costs caused during April|  198,000|  158,400|  356,400  | | Total expenses to account for| $220,000| $162,900| $382,900  | | Equivalent units| 110,000| 89,900| | Costs per comparable unit| $2.00| $1.81| $3.81  | 4.| Cost of merchandise finished and moved out during April:| | | (Units Transferred) *(Total Cost per equiv. unit) =| 80,000ï€ ï‚'ï€ $3.81| $304,961| | | Cost staying in April 30 work-in-process inventory:| | | Direct material:| | | | (# of comparable units of Direct Material ) * ( Cost per Equivalent Unit of Direct Material) =| 30,000ï€ ï‚'ï€ $2.00| $60,000| | | Conversion:| | | | (# of comparable units of change) * (Cost per identical unit of transformation) =| 9,900ï€ ï‚'ï€ $1.81|   17,939| | | Total expense of April 30 work in process| $77,919| | | Check: Cost of merchandise finished and moved out| $304,961| | Cost of April 30 work-in-process inventory|  17,939| | Total expenses accounted for| $382,900| | | 5Build a Spreadsheet: Construct an Excel spreadsheet to understand the entirety of the first prerequisites. Show how the arrangement will change if the accompanying information change: the April 1 work in process costs were $27,000 for direct material and $5,000 for conversion.|

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