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Solution of Cma

Solution to conceptual cases of management accounting

CHAPTER NUMBER VII WORK AND BATCH COSTING

Circumstance 1

1 ) Beginning DM inventory + Purchases – Ending DM inventory = DM used Rs. sixteen, 000 & Rs. 275, 000 – Ending DM inventory sama dengan Rs. two hundred, 000 Ending DM inventory = Rs. 91, 500

2 . Devices in starting finished goods inventory = Rs. 3, 510/Rs. 5. 85 sama dengan 600 devices

Since 10, 500 units had been manufactured and 600 were in commencing finished products inventory, twelve, 600 models were found. But 8, 900 units were sold, so ending finished products inventory is 1, seven-hundred.

3. Expense of goods created = Rs. 93, 1000 + Rs. 50, 1000 – Rs. 18, 750 = Rs. 124, two hundred and fifty

4. Prime cost sama dengan Rs. nineteen. 50 sama dengan Direct elements + Immediate labour

Direct materials = Rs. 19. 50 – Direct work

Conversion cost = Rs. 32 = Direct work + Overhead

Overhead sama dengan Rs. thirty-two – Direct labour

(Rs. 19. 40 – Direct labour) & Direct time + (Rs. 32 – Direct labour) = Rs. 39. 40 Direct time = Rs. 12

Direct materials + Direct work = Rs. 19. 55

Direct components + Rs. 12 sama dengan Rs. 19. 50

Direct materials = Rs. six. 50

5. Total developing costs & BWIP – EWIP = COGM

Rs. 156, 900 + Rs. 60, 500 – EWIP = Rs. 125, 000

EWIP = Rs. 91, 900

Excellent cost + Overhead sama dengan Total manufacturing costs

Rs. 90, 500 + Cost to do business = Rs. 156, 900

Overhead = Rs. 66, 900

Circumstance 2

1 . H. P. Company

Affirmation of Expense of Goods Made

For the Month of March

Immediate materials:

Start inventoryRs. forty five, 300

Put: Purchases70, 000

Direct components available for useRs. 110, 300

Less: Ending inventory16, five-hundred

Direct materials used in productionRs. 93, 800

Direct labour22, 000

Overhead216, 850

Total manufacturing costsRs. 332, 650

Add: Commencing work in process10, 000

Much less: Ending work in process(7, 350)

Cost of products manufacturedRs. 335, 300

installment payments on your H. P. Company

Cost of Goods Offered Schedule

Pertaining to the...

02.08.2019

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