Reference no: EM133047689
Questions -
Q1) In the last process, it received 250,000 units at total cost of P1,750,000 from preceding process. 100% Materials are added at 50% stage of completion. 2,500 units were discovered lost during inspection at 90% stage of completion, of which 1,000 units were considered as normal. Materials and conversion added in this process were P250,000 and P190,000, respectively. At the end of the process, there were no in-process inventory. How much is charged to finished goods?
a. P2,176,973
b. P2,168,288
c. P2,190,000
d. P2,181,315
Q2) BSA Company uses reversal cost method in accounting the by-products Ex (Sales P20,000; subsequent cost P7,700; selling and admin P4,500; desired profit P4,000), Way (Sales P13,000; subsequent cost P6,300; selling and admin P3,000; desired profit P3,200), Zee (Sales P15,000; subsequent cost P5,000; selling and admin P3,000; desired profit P3,500). If the joint cost is P300,000; how much is allocated to Zee?
a. P3,800
b. P5,000
c. P 500
d. P3,500
Q3) BSA Company cost of production report showed 2,000 units in process beginning and completed (40% work done on materials and 70% work done on conversion); 8,000 units completed; 5,000 units in the work-in process inventory (60% work done on materials and conversion) and no losses. The material cost added in the period is P120,000. The material unit cost is:
a. P 9.836066
b. P10.714286
c. P11.111111
d. P10.169492
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