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APPENDIX B
PROCESS COST SYSTEMS
EXERCISES
E–1
a. Work in Process—Blending Department Increase
E–2
Materials
Factory Overhead—
Smelting Dept.
Work in Process—
Smelting Dept.
XXX
XXX
XXX
XXX
E–3
a. and b.
A
B
C
1
a. Units
b. Equivalent Units
of Production
2
Units to be accounted for:
3
Beginning Work in Process
3,500
E–4
a. Drawing Department
A
B
C
1
Units
Equivalent Units
of Production
2
Units to be accounted for:
3
Beginning Work in Process
3,000
b. Winding Department
A
B
C
1
Units
Equivalent Units
of Production
2
Units to be accounted for:
3
Beginning Work in Process
2,000
E–5
a. Units in process, July 1 ............................................. 20,000
b.
A
B
C
1
Units
Equivalent Units
of Production
2
Units to be accounted for:
3
Beginning Work in Process
20,000
4
Units started during the period
144,000
E–6
a. and b.
A B C
1
a. Units b. Equivalent Units
of Production
2 Units to be accounted for:
3 Beginning Work in Process 10,000
