diff options
Diffstat (limited to '1208/CH8/EX8.8/Exa8.sce')
| -rwxr-xr-x | 1208/CH8/EX8.8/Exa8.sce | 70 |
1 files changed, 70 insertions, 0 deletions
diff --git a/1208/CH8/EX8.8/Exa8.sce b/1208/CH8/EX8.8/Exa8.sce new file mode 100755 index 000000000..ab0cb55fc --- /dev/null +++ b/1208/CH8/EX8.8/Exa8.sce @@ -0,0 +1,70 @@ +//Exa7
+clc;
+clear;
+close;
+disp("1. Statement of production units for June 2010:");
+disp(" Units");
+disp("Completed Units 2500");
+disp("(+)Closing work-in-process 500");
+disp(" 3000");
+disp("(-)Opening work-in-process 400");
+disp("New Units (Input) 2600");
+disp("");
+disp("2. Computation of equivalent");
+disp(" Units Incomplete % Materials Labour Overhead");
+disp("(i)");
+disp("W.I.P Inventory on 1st June(40% complete)");
+disp(" 400 60% 240 240 240");
+disp("Add:Input 2600 2600 2600 2600");
+disp(" 3000 20% 2840 2840 2840");
+disp("Less: W.I.P Inventory on 30th June 500 40% 100 200 200");
+disp(" 2500 2740 2640 2640");
+disp("");
+disp("Statement of cost per unit");
+disp(" Total Amoount Equivalents Cost per");
+disp(" (Rs.) Units Unit Rs.")
+disp("Materials 68500 2740 25.00");
+disp("Labour 79800 2640 30.23");
+disp("Overhead 21280 2640 8.06");
+disp(" 169580 63.29")
+disp("");
+disp("3. Process cost for the month of June 2010");
+disp(" Amount per unit");
+disp("Materials(160 units i.e.,40% of 400 units) 3600 22.50");
+disp("Labour(160 units i.e.,40% of 400 units) 3400 21.25");
+disp("Overhead(160 units i.e.,40% of 400 units) 1000 6.25")
+disp(" 8000 50.00");
+disp("");
+disp("Put in process");
+disp("Materials(2740 units) 68500 25.00");
+disp("Wages(2640 units) 79800 30.23")
+disp("Overheads(2640 units) 21240 8.06");
+disp(" 169580 63.29");
+disp(" Total 177580");
+disp("");
+disp("Analysis of Cost sheet (FIFO)");
+disp("Cost of Units Completed and transfered Units Rate Amount");
+disp(" Equivalent Rs. Rs.")
+disp("Work-in-progress-1st June(400 units) 160 50.00 8000");
+disp("Materials for completing 240 25.00 6000");
+disp("Labour for completing 240 30.23 7252");
+disp("Overhead for completing 240 8.06 1934");
+disp("Cost of 400 units 23186");
+disp("Put in process and completed (2100 units) 6329 132909");
+disp("Cost of 2500 units 156095");
+disp("Valuation of work in process- 30th june(500 units)");
+disp("Materials 400 25.00 10000");
+disp("Labour 300 30.23 9068");
+disp("Overhead 300 8.06 2417 ")
+disp("Cost of 500 units(W.I.P) 21485");
+disp(" Total Process cost Rs. 177580")
+disp("");
+disp("Process Cost Account");
+disp(" Units Cost per Amount Units Cost per Amount");
+disp(" unit unit");
+disp(" Rs. Rs. Rs. Rs. ");
+disp("To W.I.P 1st June 400 50.00 8000 By finished 2500 62.44 156095");
+disp("Materials 2600 25.00 68500 By stock Account");
+disp("Labour 30.23 79800 By W.I.P 30th June 500 42.97 21485");
+disp("Overheads 8.06 21280");
+disp(" 3000 177580 3000 177580 ");
\ No newline at end of file |