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process costing

Forums › ACCA Forums › ACCA MA Management Accounting Forums › process costing

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by whatevaman511.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 7, 2011 at 7:13 pm #48028
    ottaviano
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Health ltd manufactures 3 joint product, WX and y in a common process.The cost and production data for March is as follows.
    opening stock 40000
    direct material 80000
    conversion cost 100000
    closing cost 20000

    output and sales were as follows.

    production units sales units sales price per unit

    w 20000 15000 4
    x 20000 15000 6
    z 40000 50000 3
    If cost are apportioned between joint product on market value basis, what the cost per unit of product x in march

    April 17, 2011 at 2:11 pm #80683
    whatevaman511
    Participant
    • Topics: 0
    • Replies: 2
    • ☆

    I’m assuming the opening stock won’t count here.

    Total prod cost = 200,000 (Dm+CC+ClosingC)

    Total sales
    W: 20,000 x 4 = 80,000
    X: 20,000 x 6 = 120,000
    Z: 40,000 x 3 = 120,000
    Total = 320,000

    Cost per unit
    W: 80,000/320,000 x 200,000 = 50,000
    50,000/20,000 = 2.5 per unit

    X: 120,000/320,000 x 200,000 = 75,000
    75,000/20,000 = 3.75 per unit

    Z: 120,000/320,000 x 200,000 = 75,000
    75,000/40,000 = 1.88 per unit.

    The sales units are not considered.
    Please correct me if I’m wrong.
    Thanks

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    Posts
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