Process costing:

We are making 50 candy kits to be given to the children

Material added at the beginning of the process

Ending units are 50% complete

Stu Home Insert Page Layout Formulas Data Review View Develope ,1111 A^ a = Calibri (Body) , Paste C10 1 Process Costing 2 We are making 50 candy kits to be given to the children 3 Material added at the beginning of the prcoess 4 Ending units are 50% complete 100% 50% 7 Data: 8 Beginning WIP 9 Started 100 10 Completed Find the ending units 11 Ending Units 12 13 Costs 14 Beginning Material costs 15 Current Material Costs 16 Beginning Conversion Costs 17 Current Conversion Costs 18 Total 19 20 Step 1: Flow $ 20.00 $ 200.00 $ 50.00 $ 150.00 $ 420.00 WIP Completed Beg 23 Units Started 26 27 28 Ending 30 Step 2: Calculate EU 31 Completed Ending EU 36 37 Steo 3: Costs Cc 1CM Style Actual Numbers Ready Overhead Master Budget Process Costing+ Stud Insert Page Layout Formulas Data Review View Develope Eo Wrap HomeI b Calibri (Body)11 A A Paste DM 7 Step 3: Costs 38 39 Beginning Costs Current Costs Total Costs 41 Total 43 Step 4 Costs per EU Total Costs Costs per EU 49 Step 5: Cost Assignment 51 53 Completed DM Cc Total eted 56 58 Ending units DM 61 Total 63 65 70