Homework Answers
September end balance-
Direct Material = Opening + Purchase- Consumption
=29900+2742000-430000 =2341900
Work in Progress= Opening + Labour + Overheads
=151000[(22000×14.33)-(166000/183000×22000×14.33)]+[183000-166000]
=151000+315260-285973 +17000
= 151000+ 29287+17000
=197287
Finished Goods = Opeening + Production - Delivered to customers
= 259000+858000-1085000= 32000
Manu Cost for September = Material.+ Labour + Overheads
=430000+166000+ (166000/183000×22000×14.33) =430000+ 166000+ 285973 = 881973
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