Qty Schedule - 1-10-17

Quantity Stage of Completion
Started/Received 70,000.00
In Process End ? 40%
Tranferred Out 65,000.00
Case 1: Cost are evenly applied
Case 2: Materials are added at the beginning.
Case 3: Materials are added at the end
Case 1
Actual Materials, Labor & OH
Qty Schedule Units WD EUP
Completed and Transferred 65,000.00 100% 65,000.00

In Process End 5,000.00 40% 2,000.00
Total 70,000.00 67,000.00
Case 2:
Actual Materials Labor and OH
Qty Schedule Units WD EUP WD
Completed and Transferred 65,000.00 100% 65,000.00 100%

In Process End 5,000.00 100% 5,000.00 40%
Total 70,000.00 70,000.00
Case 3:

In Process End 5,000.00 0% - 40%
Total 70,000.00 65,000.00
Labor and OH
EUP
65,000.00
2,000.00
67,000.00
Labor and OH
EUP
65,000.00
2,000.00
67,000.00
Quantity Stage of Completion
In Process Beg 15,000.00 75%
In Process End ? 40%
Tranferred Out 65,000.00
Case 1: Materials are added at the beginning.
Case 2: Materials are added at the end
Case 3: Materials are added 50% at the start, 20% at the middle and 30% at the end of the proces
FIFO - Case 1
In Process Beg 15,000.00 100% 15,000.00 75%
Total 85,000.00
Completed and Transferred

In process beg. 15,000.00 0% - 25%
Started/Received 50,000.00 100% 50,000.00 100%
In Process End 20,000.00 100% 20,000.00 40%
Total - FIFO 85,000.00 70,000.00
Total WA 85,000.00
WA - Case 1
In Process Beg 15,000.00
Total 85,000.00

In Process End 20,000.00 100% 20,000.00 40%
Total 85,000.00 85,000.00
FIFO - Case 2
In Process Beg 15,000.00 0% - 75%
Total 85,000.00

In process beg. 15,000.00 100% 15,000.00 25%
In Process End 20,000.00 0% - 40%
Total 85,000.00 65,000.00
Total WA 65,000.00
FIFO - Case 3
Qty Schedule
In Process Beg 15,000.00 70% 10,500.00 75%
Total 85,000.00

In process beg. 15,000.00 30% 4,500.00 25%
In Process End 20,000.00 50% 10,000.00 40%
Total - FIFO 85,000.00 64,500.00
Total WA 75,000.00
at the end of the process.
Labor and OH
EUP
11,250.00 Last Month
3,750.00
50,000.00
8,000.00 Current Month
61,750.00
73,000.00
Labor and OH
EUP
65,000.00
8,000.00
73,000.00
Labor and OH
EUP
3,750.00
50,000.00
61,750.00
73,000.00
Labor and OH
EUP
3,750.00
8,000.00
61,750.00
73,000.00
Department 1 Department 2
Quantity % of Compl'n Quantity
In Process Beginning 15,000.00 60% 13,000.00
Completed ? 97,000.00
In Process End 5,000.00 45% 6,000.00
Started/Received ? ?
The company applies material at the start 50%, and the remaining 50% is added at the en
DEPARTMENT 1
Actual Materials
Quantity Schedule Quantity WD EUP
In Process Beg 15,000.00 50% 7,500.00
Total 95,000.00
Completed
In Process Beg 15,000.00 50% 7,500.00
Started 75,000.00 100% 75,000.00
In Process End 5,000.00 50% 2,500.00
TOTAL - FIFO 95,000.00 85,000.00
Total - WA 92,500.00
DEPARTMENT 2
Actual Materials
Quantity Schedule Quantity WD EUP
In Process Beg 13,000.00 50.00% 6,500.00
Total 103,000.00
Completed
In Process Beg 13,000.00 50.00% 6,500.00
Received 84,000.00 100.00% 84,000.00
In Process end 6,000.00 50.00% 3,000.00
TOTAL - FIFO 103,000.00 93,500.00
Total - WA 100,000.00
Department 1 Department 2
Quantity % of Compl'n Quantity
In Process Beginning 15,000.00 60% 13,000.00
Completed ? 97,000.00
In Process End 5,000.00 45% 6,000.00
Started/Received ? ?
The company applies material at the start 50%, and the remaining 50% is added evenly all throu
the process.
DEPARTMENT 1
Materials Labor and Overhead
Quantity Schedule WD EUP WD
In Process Beg 80.0% 12,000.00 60.00%
Started/Received
Total
Completed
In Process Beg 20.00% 3,000.00 40.00%
Started 100.00% 75,000.00 100.00%
In Process End 72.50% 3,625.00 45.00%
TOTAL - FIFO 81,625.00
DEPARTMENT 2
Materials Labor and Overhead
Quantity Schedule WD EUP WD
In Process Beg 67.50% 8,775.00 35.00%
Started/Received
Total
Completed
In Process Beg 32.50% 4,225.00 65.00%
Started 100.00% 84,000.00 100.00%
In Process end 92.50% 5,550.00 85.00%
TOTAL - FIFO 93,775.00
Computation of actual units Dept 1

Total 95,000.00
Completed
Started 75,000.00
In Process end 5,000.00
Total 95,000.00
Department 2
% of Compl'n
35%
85%
emaining 50% is added at the end.
Labor and Overhead

WD EUP
60% 9,000.00
40% 6,000.00
100% 75,000.00
45% 2,250.00
83,250.00
92,250.00
Labor and Overhead

WD EUP
35.00% 4,550.00
65.00% 8,450.00
100.00% 84,000.00
85.00% 5,100.00
97,550.00
102,100.00
Department 2
% of Compl'n
35%
85%
ng 50% is added evenly all throughout
Labor and Overhead 5 5 5 5 5 5 5

EUP 50%
9,000.00 50%
100%
IP beg
50%
6,000.00 30%
75,000.00 80%
2,250.00 10 10 10 10 10 10 10
83,250.00 IP end
50%
Labor and Overhead 22.50%

EUP
4,550.00
8,450.00
84,000.00
5,100.00
97,550.00
Dept 2
13,000.00
90,000.00
103,000.00
13,000.00
84,000.00
6,000.00
103,000.00
5 5 5
%
%
10 10 10
Actual Materials
Qty. Schedule
Units WD EUP
In Process Beginning 2,000.00 30% 600.00
Started this period 14,000.00
Total 16,000.00
In process Beginning 2,000.00 70% 1,400.00
Started this period 12,500.00 12,500.00
In process End 1,500.00 60% 900.00
16,000.00 14,800.00
Materials is added 30% at the start, plus 30% when 50% complete as to l
is added only when the products are 90% complete as to labor.
Labor Overhead
WD EUP WD EUP
25% 500.00 55% 1,100.00
75% 1,500.00 45% 900.00

12,500.00 12,500.00
50% 750.00 20% 300.00
14,750.00 13,700.00
complete as to labor and the remaining 40%

abor.

Qty Schedule - 1-10-17

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Quantity Stage of Completion

Completed and Transferred 65,000.00 100% 65,000.00

Completed and Transferred 65,000.00 100% 65,000.00 100%

Completed and Transferred 65,000.00 100% 65,000.00 100%

Completed and Transferred

Completed and Transferred 65,000.00 100% 65,000.00 100%

Completed and Transferred

Completed and Transferred

Computation of actual units Dept 1

emaining 50% is added at the end.

Labor and Overhead

Labor and Overhead

ng 50% is added evenly all throughout

Labor and Overhead 5 5 5 5 5 5 5

Labor and Overhead 22.50%

75% 1,500.00 45% 900.00

complete as to labor and the remaining 40%

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