process costing - house of creative accounting · 2019-01-28 · job-order costing i. many...

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Page 1: Process Costing - House Of Creative Accounting · 2019-01-28 · Job-Order Costing I. Many different jobs are worked on during each period, with each job having different production

PowerPoint Authors:

Ehab Abdou

Copyright © 2016 by www.easyaccounting.info,. All rights reserved.Ehab Abdou

Chapter 04

Process Costing

Page 2: Process Costing - House Of Creative Accounting · 2019-01-28 · Job-Order Costing I. Many different jobs are worked on during each period, with each job having different production

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Page 5: Process Costing - House Of Creative Accounting · 2019-01-28 · Job-Order Costing I. Many different jobs are worked on during each period, with each job having different production

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Beginning WIP

200 Units

Units Started

5,000 Units

Total units to be Account for

5,200 Units

Units Completed

4,800 Units (100%)

Ending WIP

400 Units (25%)

Total Costs

$ 12,500

Equivalent Units

100 Units (100%)

Total Units

4,900 units

Cost Per Unit

$2,5

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