COST ACCOUNTING TERM HOURS "A" and "B" products are produced in the MOBSAN furniture manufacturing facility, and the pro

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: Cost Accounting Term Hours A And B Products Are Produced In The Mobsan Furniture Manufacturing Facility And The Pro 1 (67.77 KiB) Viewed 51 times

: Cost Accounting Term Hours A And B Products Are Produced In The Mobsan Furniture Manufacturing Facility And The Pro 2 (56.86 KiB) Viewed 51 times

COST ACCOUNTING TERM HOURS "A" and "B" products are produced in the MOBSAN furniture manufacturing facility, and the production is carried out at the "Chopping" and "Assembly" Main Production Expenditure Centers, respectively. The enterprise has three auxiliary expense centers (YGY), namely "Personnel Service". "Heating" and "Maintenance-Repair" The Actual General Production Expense (SUG) amounts of the caterprise for the period of August 2021 and the distribution keys to be used in the distribution of SUGs are as follows: Main Production Maps Distributio Auxiliary Expenses Cost Centers Type of Amount Expense (TL/Mon Size Staff service Hea Maintenance Choppin th) ting Assembl 68.00 1. Distribution Total 5.000 TL 6.000 TL 7.000 TL 30.000 TL 20.000 TL 2 pero per 3 10 person Stall service Heating Number of Persons m 15 person 350 m 50 35 m Maintenance Hour (BS SOAS $50 Maintenanc e 100 S 3.500 RS 2.500 RS Machine Hour TO DOO Chopping (MAS MAS Direct Labor Assembly Hour (DIS) 2.903 DES * In the distribution, the Gradual Distribution Method will be used, and the Distribution will start from the YGY with the laruer I. Distribution Total of the 10,000 MAS in the joinery EUGY.6,000 MAS was tased for the "A 100 piece, and 4,000 MAS was used for the "C400" piece. Assembly 1.300 DIS of 2.903 DIS in EUGY was used for product "A", 1.603 DIS was used for product "B" Chopping EGGY's August 2021 PRODUCTION COST REPORT" Part "Alor 180.000 TL Part"C400" 160.000 TL Direct Raw Material and Material Expenses Direct Labor Cost 30.000 TL 10.000 TL 15.000 TL 20.000 TL 11.000 TL 40.000 TL General Production Expense PRODUCTION COST OF THE PERIOD Half Product Cost at the Beginning of the Period TOTAL PRODUCTION COST End of Period Half Product Cost COMPLETED PRODUCT COST part (Product) Cost at the Beginning of the Period AVAILABLE PARTS COST End of Period Part (Product) Cosi PARTS USED COST 42.000 TL 31.000 TL 23.000 TL 36.000 TL
PARISUS2D LIST The Quantities of Goods, Dired Labor Times and Direct Labor Cests produced in the Assembly EUGY in the period of August 2021 are given in the Table below. Production finished Quantity goods (Unit Month Joly Type of Part come from EUGY Operatina Na finished gods The piece to be combined with the piece from the sinery ERGY Time Worked (Direct Laber Hour DES) Direct Laber Cast (TL/Moth "A 100 A100 G 1.300 DA picce 1.500 200 23.224 TLAY "3" CHO z 1. The stock movements of the "G"parts assembled with the A100 part and the "2"parts assembled with the C400 part in the Assembly EUGY in August 2021 and the methods to be used in the stock valuation are given in the Tables below. TECH Protestation Meshed Fist Michel dels Quant un prite Piece) (The) explanation Doch planation Z Pie Stock Moves Stock Valuation Method First In, First Out Method FIFO) de na price thece) (TL Peel 01 OR DAN sha 600 100 06 OK Kullanılas 300 19. OK Satin alan 100 90 27.0 Kullanılan 1.300 01.08 500 150 200 OS OS 21.08 Satalina Kullanılan KOD 1.100 Semi-Finished product stock and finished goods stock information for the period of August 2021 are as ASSEMBLY Semi-Product Cost per Period For Product A3 20.000 TL For Product B: 50.000 TL End of Period Half Product Cost For Product A: 25.000 TL For Product B: 30.000 TL For Product A: For Products Part (Product) Cost per Period Quantity: 220 Pieces Ouantity: 0 Pieces cost: 100.000 TL su 30.000 TL NOTE: Last In. First Out (LIFO) Method is used in valuation of "A" and "B"product stocks FILESES a) 1. Distribution and II. Arrange the General Production Expenses (PPC) Distribution Table by making the distribution and III. Make the distribution ) Calculate the cost of the parts sent to ASSEMBLY EUGY in August 2021 by completing the Production Cost Report of DOGRAMA EUGY. C) ASSEMBLING EUGY'S Production Cost Report. ATTENTION: End of Period Costs of Goods and Costs of Goods Seld to be included in this table can be found after answering the "d" item. ) "Calculate the costs of goods "A" and "B" sold in August 2021 and the end-of-period product costs by issuing inventory cards for products A" and "B".