Homework Answers
Physical cash flow schedule
For december
| Physical flow statement : | ||
| Units in beginning WIP | 140,000 | |
| Units started | 415,000 | |
| Total units to accounts for | 555,000 | |
| Units completed and transferred out : | ||
| Units started and completed | 415,000 | |
| Units completed from beginning WIP | 35,000 | 450,000 |
| Units in ending WIP | 105,000 | |
| Total units accounted for | 555,000 |
Units in process, dec 1 + Units started = Units completed and transferred out + Units in process, dec 31
140,000 + Units started = 450,000 + 105,000
Units started = 415,000
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Department T conversion costs
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Current work (19,900 units started)
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complete with respect to Department T costs and...
26
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department’s operations for June (no new material is added in
Department T).
WIP inventory—Department T
Beginning inventory (8,200 units, 20% complete with respect to
Department T costs)
Transferred-in costs (from Department S)
$
35,830
Department T conversion costs
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Current work (18,900 units started)
Prior department costs
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The ending inventory has 3,200 units, which are 50 percent
complete with respect to Department T costs and...
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Lansing, Inc. provides the following information for one of its
department’s operations for June (no new material is added in
Department T):
WIP inventory—Department T
Beginning inventory ((8,700 units, 20% complete with respect to
Department T costs)
Transferred-in costs (from Department S)
$
42,380
Department T conversion costs
10,338
Current work (19,900 units started)
Prior department costs
103,480
Department T costs
190,350
The ending inventory has 3,700 units, which are 60 percent
complete with respect to Department T costs and...
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