## 会计代写|初级管理会计代写Principles of Management Accounting代考|Calculation of product costs

Exhibit $4.3$ shows steps 3,4 and 5 . Together, they are called the production cost worksheet. Step 3 calculates equivalent-unit costs by dividing direct materials and conversion costs added during February by the related quantity of equivalent units of work done in February (as calculated in Exhibit 4.2).

We can see the importance of using equivalent units in unit-cost calculations by comparing conversion costs for the months of January and February 2018. Observe that the total conversion costs of $€ 18600$ for the 400 units worked on during February are less than the conversion costs of $€ 24000$ for the 400 units worked on in January. However, the conversion costs to fully assemble a unit are $€ 60$ in both January and February. Total conversion costs are lower in February because fewer equivalent units of conversion costs work were completed in February (310) than were in January (400). If, however, we had used physical units instead of equivalent units in the per-unit calculation, we would have erroneously concluded that conversion costs per unit declined from $€ 60$ in January to $€ 46.50(€ 18600 \div 400)$ in February. This incorrect costing might have prompted Euro-Défense, for example, to lower the price of $\mathrm{DG}-19$ inappropriately.

Step 4 in Exhibit $4.3$ summarises total costs to account for. Because the opening balance of the work in progress is zero, total costs to account for (that is, the total charges or debits to Work in Progress – Assembly) consist of the costs added during February – direct materials of $€ 32000$, and conversion costs of $€ 18600$, for a total of $€ 50600$.

Step 5 in Exhibit $4.3$ assigns these costs to units completed and transferred out and to units still in process at the end of February 2018. The key idea is to attach euro amounts to the equivalent output units for direct materials and conversion costs in (a) units completed, and (b) closing work in progress calculated in Exhibit 4.2, step 2. To do so, the equivalent output units for each input are multiplied by the cost per equivalent unit calculated in step 3 of Exhibit 4.3. For example, the 225 physical units in closing work in progress are completely processed with respect to direct materials. Therefore, direct materials costs are 225 equivalent units (Exhibit 4.2, step 2) $\times € 80$ (cost per equivalent of direct materials calculated in step 3), which equals $€ 18000$. In contrast, the 225 physical units are $60 \%$ complete with respect to conversion costs. Therefore, the conversion costs are 135 equivalent units $(60 \%$ of 225 physical units, Exhibit 4.2, step 2$) \times € 60$ (cost per equivalent unit of conversion costs calculated in step 3), which equals $€ 8100$. The total sost of ending work in progress equals $€ 26100(€ 18000+€ 8100$ ).

## 会计代写|初级管理会计代写Principles of Management Accounting代考|Process costing with both some opening

At the beginning of March 2018, Euro-Défense had 225 partially assembled DG-19 units in the Assembly Department. During March 2018, Euro-Défense placed another 275 units into production. Data for the Assembly Department for March 2018 are:
Physical units for March 2018
We now have incomplete units in both opening and closing work-in-progress stock to account for. Our goal is to use the five steps we described earlier to calculate (1) the cost of units completed and transferred out, and (2) the cost of closing work in progress. To assign costs to each of these categories, however, we need to choose a stock cost-flow method. We next describe the five-step approach to process costing using two alternative stock cost-flow methods – the weighted-average method and the first-in, first-out method. The different assumptions will produce different numbers for cost of units completed and for closing work in progress.

The weighted-average process-costing method calculates the equivalent-unit cost of the work done to date (regardless of the period in which it was done) and assigns this cost to equivalent units completed and transferred out of the process and to equivalent units in closing work-in-progress stock. The weighted-average cost is the total of all costs entering the Work in Progress account (regardless of whether it is from opening work in progress or from work started during the period) divided by total equivalent units of work done to date. We now describe the five-step procedure introduced in Case 2 using the weighted-average method.

Step 1: Summarise the flow of physical units The physical units column of Exhibit $4.5$ shows where the units came from $-225$ units from opening stock and 275 units started during the current period – and where they went $-400$ units completed and transferred out and 100 units in closing stock. These data for March were given above.

Step 2: Compute output in terms of equivalent units As we saw in Case 2, even partially assembled units are complete in terms of direct materials because direct materials are introduced at the beginning of the process. For conversion costs, the fully assembled physical units transferred out are, of course, fully completed. The Assembly Department supervisor estimates the partially assembled physical units in March 31 work in progress to be $50 \%$ complete (on average).

# 管理会计代考

## 会计代写|初级管理会计代写管理会计原则代考|产品成本计算

.

Exhibit $4.3$显示了步骤3、4和5。它们一起被称为生产成本工作表。步骤3计算等价单位成本，方法是将2月份增加的直接材料和转换成本除以2月份完成的相关等价单位工作量(如表4.2所计算) 通过比较2018年1月和2月的换算成本，我们可以看到在单位成本计算中使用等效单位的重要性。观察到，对于2月份进行的400个单元，$€ 18600$的总转换成本要小于1月份进行的400个单元的$€ 24000$的转换成本。然而，完全组装一个单元的转换成本在一月和二月都是$€ 60$。2月份的总转换成本较低，因为2月份完成的转换成本工作单位(310)少于1月份(400)。然而，如果我们在单位计算中使用物理单位而不是等效单位，我们就会错误地得出结论，即单位转换成本从1月的$€ 60$下降到2月的$€ 46.50(€ 18600 \div 400)$。例如，这个不正确的成本可能会促使Euro-Défense不恰当地降低$\mathrm{DG}-19$的价格

## 会计代写|初级管理会计代写管理会计原则代考|过程成本与两个一些开放

2018年3月初，Euro-Défense在装配部有225台部分组装的DG-19。2018年3月，Euro-Défense又投入生产了275台。装配部2018年3月的数据为:2018年3月的物理单位

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