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A company uses process costing to value its output. The following was recorded for the period:Input materials2,000 units at $4.50 per unitConversion costs$13,340Normal loss5% of input valued at $3 per unitActual loss150 unitsThere were no opening or closing stocks.What was the valuation of one unit of output to one decimal place?
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Information relating to two processes (F and G) was as follows:ProcessNormal loss (as% of input)Input (litres)Output (litres)F865,00058,900G537,50035,700For each process, was there an abnormal loss or an abnormal gain?Process FProcess G
A company operates a process costing system using the first-in-first-out (FIFO) method of valuation. No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the process. The following data relate to last period:Units Degree of completionOpening work in progress2,00060%Total number of units completed14,000Closing work in progress3,000 30%Costs arising:Materials$51,000Conversion$193,1701）what was the total number of units input during last period?
A company operates a process costing system using the first-in-first-out (FIFO) method of valuation. No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the process. The following data relate to last period:Units Degree of completionOpening work in progress2,00060%Total number of units completed14,000Closing work in progress3,000 30%Costs arising:Materials$51,000Conversion$193,1702) What was the value of the closing work in progress for last period?
Company uses process costing to establish the cost per unit of its output. The following information was available for the last month:Input units10,000Output units9,850Opening stock300 units, 100% complete for materials and 70% complete for conversion costsClosing stock450 units, 100% complete for materials and 30% complete for conversion costsThe company uses the weighted average method of valuing stock.What were the equivalent units for conversion costs?
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