| **Reimbursement (€) (2018) | | | | | --- | --- | --- | --- | | **Mortality (among persons 11,000 with: 100 people with report to:** | | | | | - Finishing costs | | | | | - Transferable to other (See Exhibit) | | | 31,711 | | - Operating reimbursement costs | | | 31,617 | | - Current work (10,000 with report) | | | | | - Salary costs | | | | | - Finishing costs | | | 31,711 | | **Total (2018)** | | | | The ending members has 80,000 units, which are 100 percent complete with respect to Finishing Department costs and 100 percent complete for Mining Department costs. ### **Required** Complete the production cost report using the original conveyor method. (Result: "Cost per equivalent unit" to 2 decimal places.) | **Answer to our complete** | | | | | --- | --- | --- | --- | | | **Project** | **Equivalencies** | | | | **Wiring** | **Finishing** | **Finishing** | | **Cost of units** | | | | | **Debrief on account(s) for:** | | | | | - **Reporting 100% interest** | 11,000 | | | | - **Only stated this period** | 100,000 | | | | **Total unit costs (£)** | 80,000 | | | | **Cash amortised for:** | | | | | - **Completed unit transferred out** | 80,000 | 80,000 | 80,000 | | - **Debrief ending in excess** | 80,000 | | | | - **Wiring** | | 10,000 | | | - **Finishing** | | | 10,000 | | **Total unit receivables** | 80,000 | 100,000 | 100,000 | | | | | | | | **Total** | **Wiring** | **Finishing** | | | | **Department** | **Department** | | **Cost of units** | | | | | **Debrief on account(s) for:** | | | | | - **Costs in beginning 2017 (increase)** | 100,017 | 101,784 | 80,000 | | - **Current period costs** | 2,000,000 | 2,070,000 | 201,000 | | **Total costs to be accounted for** | 2,070,000 | 2,070,717 | 200,000 | | **Total per equivalent unit** | | | | | - **Wiring** | | 10,000 | | | - **Finishing** | | | 2,000 | | **Total receivables for:** | | | | | - **Costs compared to unit receivables for** | | 2,070,000 | 200,000 | | - **Costs of ending 2017 (increase)** | | 11,000 | 80,000 | | **Total costs associated for** | | 2,070,000 | 200,000 |
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Answer

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Step 1
**Step 1:** Calculate the costs per equivalent unit for Wiring and Finishing Departments.

\text{Total costs (Finishing)} = \text{Costs for beginning 2017 (increase)} + \text{Current period costs} = 80,000 \text{ €} + 201,000 \text{ €} = 281,000 \text{ €}
For Wiring Department, there are 11,000 units reported and 10,000 equivalent units in Finishing Department. So, the cost per equivalent unit for Wiring is: For Finishing Department, there are 80,000 units completed and transferred out, and 10,000 equivalent units in Finishing Department. So, the cost per equivalent unit for Finishing is: **Step 2:** Calculate the total costs for Wiring and Finishing Departments. For Wiring Department, the total costs are 2,070,000 €, and there are 11,000 units reported. So, the total costs for Wiring are: For Finishing Department, the total costs are 2,000,000 €, and there are 80,000 units completed and transferred out. So, the total costs for Finishing are: **Step 3:** Calculate the total costs for beginning 2017 (increase) and current period costs for both departments. For Wiring Department, the total costs for beginning 2017 (increase) are 101,784 €, and the current period costs are 2,000,000 €. So, the total costs for Wiring are: For Finishing Department, the total costs for beginning 2017 (increase) are 80,000 €, and the current period costs are 201,000 €. So, the total costs for Finishing are: **Step 4:** Calculate the total costs associated for Wiring and Finishing Departments. For Wiring Department, the total costs associated are 2,070,000 €, which is the sum of costs compared to unit receivables for and costs of ending 2017 (increase). For Finishing Department, the total costs associated are 200,000 €, which is the sum of costs compared to unit receivables for and costs of ending 2017 (increase). **

Final Answer

The cost per equivalent unit for Wiring is 8 €, and for Finishing is 8 €. The total costs for Wiring are 88,000 €, and for Finishing are 640,000 €. The total costs for Wiring are 2,101,784 €, and for Finishing are 281,000 €. The total costs associated for Wiring are 2,070,000 €, and for Finishing are 200,000 €.