The development of this activity includes: HELP ME WITH THIS JHOMEWORK:

- Registration in the documents or forms used for the development of cost systems for production processes, the operations related to production costs. If it is raw material, you must register first in the Kardex - Calculate production costs for the period. - Prepare the statement of production and sales costs.

The period information is as follows:

1. The company "Produtex Ca. Ltda." manufactures its output in two consecutive processes called department 1 and department 2.

2. The period of operations to be accounted for is April 2021

3. In the previous period (March) the following cost allocation schedules were prepared:

CERTIFICATE OF ALLOCATION OF COSTS (Department 1)

	RAW MATERIAL	CONVERSION COST	FINAL COST
UNITS	UNIT COST	Total COST	UNITS	UNIT COST	Total COST
Equivalent Units Produced + Initial inventory in process =Total resources in process - Final inventory in process =Completed units	6000		40000	8000		24000	64000
4000		20000	2000		4000	24000
10000	6	60000	10000	3	30000	90000
3000	6	18000	2000	3	6000	24000
7000	6	42000	8000	3	24000	66000

CERTIFICATE OF ALLOCATION OF COSTS (Department 2)

	RAW MATERIAL	CONVERSION COST	FINAL COST
UNITS	UNIT COST	Total COST	UNITS	UNIT COST	Total COST
Equivalent Units Produced + Initial inventory in process =Total resources in process - Final inventory in process =Completed units	7000		40000	6200		26800	66800
5000		20000	1000		2000	22000
12000	5	60000	7200	4	28800	88800
4000	5	20000	1200	4	4800	24800
8000	5	40000	6000	4	24000	64000

4. As of April 1, the inventory includes raw materials and finished products that are shown below in the corresponding Kardex:

PRODUTEX CA. LTDA. KARDEX OF RAW MATERIAL
MATERIAL CLASS: A
DATE	DETAIL	ENTRANCE	OUTPUTS	BALANCE
UNITS	UNIT COST	Total COST	UNITS	UNIT COST	Total COST	UNITS	UNIT COST	FINAL COST
APRIL 1ST	Initial inventory							1000	10	10000

PRODUTEX CA. LTDA. KARDEX OF RAW MATERIAL
MATERIAL CLASS: B
DATE	DETAIL	ENTRANCE	OUTPUTS	BALANCE
UNITS	UNIT COST	Total COST	UNITS	UNIT COST	Total COST	UNITS	UNIT COST	FINAL COST
1 de abril	Inventario inicial							1000	20	20000

PRODUTEX CA. LTDA. KARDEX OF RAW MATERIAL
MATERIAL CLASS: A
DATE	DETAIL	ENTRANCE	OUTPUTS	BALANCE
UNITS	UNIT COST	Total COST	UNITS	UNIT COST	Total COST	UNITS	UNIT COST	FINAL COST
1 de abril	Inventario inicial							1000	12	120000

5. The operations of the period (April 2021) are as follows:

04/05/2021. Raw materials are purchased on credit from a natural person required to keep accounts 3,500 units of material A at $9 each unit and 3,500 units of material B at $19 each unit.

04/05/2021. The lease of the factory to a natural person not obliged to keep accounts is paid, the value of $1500. This cost is distributed 60% to department #1 and 40% to department #2.

04/05/2021. The sale of finished product, in cash, to a natural person obliged to keep accounts, 2,000 units at $25 each unit is recorded.

04/09/2021. Material requisition # 87 is issued for 600 units of material A and 900 units of material B.

04/13/2021. $2,000 worth of cleaning supplies for the factory are purchased from a corporation. This cost is distributed 40% to department #1 and 60% to department #2.

04/30/2021. The remuneration for the month of September is paid to the workers that the company hired from August 1, 2020 to October 31, 2020. For the calculation of the labor cost, it will be taken into account that the company assumes the payment of the individual contribution in addition to the employer contribution: The workers are:

NN worker, $600 monthly salary, works in department 1

PP worker, $450 monthly salary, works in department 2

04/30/2021. The consumption of factory materials and supplies is recorded for $1,400, which is distributed equally at the cost of the two departments.

04/30/2021. Production costs for the period are calculated. The information on units produced in the period is as follow:

Department 1: Units started in the period: 8,000

Units in process at the end of the period: 2,000 with 40% progress in conversion costs.

Department 2: Units in process at the end of the period 1,000 with an advance of 80% in conversion costs.

50 units of product were lost in this department due to failures in the production process, when they had a 50% progress in conversion costs.

PRODUTEX CIA. LTDA Requisition of materials No.87 For production department 1 Date: April 9, 2021
AMOUNT	material class	Unit cost	Total cost
Production Manager Grocer
REPORT OF MATERIAL USED Month of April 2021 DEPARTMENT 1
date	REQUISITION #	INTERNAL RETURN #	MATERIAL CLASS	AMOUNT	UNIT COST	TOTAL COST
AUDITOR f. Production manager

REPORT OF MATERIAL USED Month of April 2021 DEPARTMENT 2
date	REQUISITION #	INTERNAL RETURN #	MATERIAL CLASS	AMOUNT	UNIT COST	TOTAL COST
AUDITOR: f. Production manager

INDIRECT COST REPORT Month of April 2021 DEPARTMENT: 1
DATE	DOCUMENT	CONCEPT	VALUE
		Total
AUDITOR : f. Production manager

INDIRECT COST REPORT Month of April 2021 DEPARTMENT: 2
DATE	DOCUMENT	CONCEPT	VALUE
		Total
f. Contador f. Jefe de produccin