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Process Costing

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Process Costing

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • September 22, 2020 at 3:27 pm #586401
    NightCode
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    “During the month Job A was completed. If Job A was for an order of 1,000 units. However, due to some faulty processing, a total of 1,100 units (including 100 spoiled units) was produced. The total cost incurred for Job A was $3,850.

    Normal spoilage was set at 4% of good units produced.”

    With reference to the above question, do i take the total quantity as 1,000 or 1,100 units? Because if i take 1,100 as the total, then the normal spoilage is 44 instead of 40 using 4% as the standard in this question.

    Any clarification is helpful. Thank you

    September 22, 2020 at 4:50 pm #586408
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54655
    • ☆☆☆☆☆

    The question says that the normal spoilage is “4% of good units produced”.

    Although 1,100 units were produced, that included 100 spoiled units, and so only the remaining 1,000 were ‘good units’.

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