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The following information relates to the Department -D for the month of September, 2018. Goods in process Inventory 1st September (40,000 units 100% completed as to materials and 75% as to conversion cost) Rs. 487,000 Cost of 140,000 units transferred in from Department- C during September 1400,000 Manufacturing cost added in department- D during September Direct Material 480,000 Direct Labour 225,000 Factory Overhead 675,000 On 30th September 50,000 units are still Department-D which are 100% as to materials and 50% as to conversion cost.
Required:
Question i: Compute the following: (1) a. Equivalent Production Units b. Compute the per unit cost c. Compute the cost of the units transferred to warehouse d. Compute the cost of units in process on 30th September
Question ii: Prepare General Entries of the following: a. Transfer of 140,000 unit from Department -C to Department- D b. Manufacturing costs added in Department- D during September c. Transfer of 130,000 units from Department -D to finished goods warehouse
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