Required: Prepare the cost of production report of Department B for the month of March assuming the following independent cases: a.) Loss occurred at the start of process; b.) Loss occurred during the process; c.) Loss occurred at the end of process.

Principles of Accounting Volume 2
19th Edition
ISBN:9781947172609
Author:OpenStax
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Chapter5: Process Costing
Section: Chapter Questions
Problem 4PB: During March, the following costs were charged to the manufacturing department: $22,500 for...
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Required: Prepare the cost of production report of Department B for the month of March assuming the following independent cases:

a.) Loss occurred at the start of process;

b.) Loss occurred during the process;

c.) Loss occurred at the end of process.

The following data pertain to the production of the second department of Sunshine
Manufacturing Corp. for the month of March:
WIP, beg
Received from Department A
WIP, end
5,000 units; 1/2 done
20,000 units @ 1
6,000 units; 2/3 done
2,000 units
Lost units
Cost data:
WIP, beg
Cost this dep't
14,100
Materials
39,900
23,940
Direct Labour
Factory Overhead
15.960
Factory costs are evenly applied and all lost units were considered nomal.
Transcribed Image Text:The following data pertain to the production of the second department of Sunshine Manufacturing Corp. for the month of March: WIP, beg Received from Department A WIP, end 5,000 units; 1/2 done 20,000 units @ 1 6,000 units; 2/3 done 2,000 units Lost units Cost data: WIP, beg Cost this dep't 14,100 Materials 39,900 23,940 Direct Labour Factory Overhead 15.960 Factory costs are evenly applied and all lost units were considered nomal.
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