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Whole Units of Production
Units charged to production:
Units to be assigned cost:
Transferred to finished goods in January
Inventory in process, January 31 ( complete)
Total units to be assigned cost
Cost per equivalent unit:
Total costs for January in Cutting Department
Total equivalent units
Cost per equivalent unit
Costs assigned to production:
Inventory in process, January 1
Costs incurred in January
Total costs accounted for by the Cutting Department
Costs allocated to completed and partially completed units:
Transferred to finished goods in January
Cells with non-gray backgrounds are protected and cannot be edited.
For the Month Ended January 31
Cost of Production Report – Cutting Department
Answers are entered in the cells with gray backgrounds.
An asterisk (*) will appear to the right of an incorrect entry.
Whole Units of Production
Costs assigned to production:
Costs allocated to completed and partially completed units:
For the Month Ended January 31
Cells with non-gray backgrounds are protected and cannot be edited.
Answers are entered in the cells with gray backgrounds.
Cost of Production Report – Cutting Department