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Sanghaya Inc.Lambanog Manufacturing
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Sanghaya Inc. Cost of Production Report
For The Month of July 2015
Filtration Department
Materials Conversion Cost Quantity Schedule Actual WD EP WD EP Units Started 8364.64
Units completed and transferred 7528.18 100%7528.1
8 100%7528.1
8 Units in process, end 836.464 100% 836.46 60% 501.88
8364.648364.6
48030.0
5
Cost charged to the department Cost added in the dept
Materials 418,232.00
50.00
Labor 23,000.00 2.86
Overhead 25,904.12 3.23
Total added 467,136.12 56.09
Total cost to be accounted for Cost accounted for as follows:
Completed and transferred 422,256.41
In process, end Materials 41,823.20 Labor 1,437.50
Overhead 1,619.01 44,879.71
Total cost as accounted for 467,136.12
Distillation Department
Materials Conversion Cost Quantity Schedule Actual WD EP WD EP Units received 7528.18
Units Completed and trasferred 6022.54 100%6022.5
4 100%6022.5
4
Units in process, end 1505.64 1505.6
4 80%1204.5
1
7528.187528.1
87227.0
5
Cost charged to department
Cost from preceding department 422,256.41 56.09
Cost added in the department Materials -
Labor 18,398.16 2.55
Overhead 34,609.36 4.79
Total added 53,007.52 7.33
Total cost as accounted for 475,263.93 63.42
Cost accounted for as follows
Completed and transferred 381,978.06
In process, end Cost from preceding Materials 84,451.28 Labor 3,066.36
Overhead 5,768.23 93,285.87
Total cost as accounted for 475,263.93
Packaging Department
Materials Conversion Cost Quantity Schedule Actual WD EP WD EP Units received 6022.54
Units Completed 4215.78 100%4215.7
8 100%4215.7
8
Units in process, end 1806.76 100%1806.7
6 90%1626.0
9
6022.546022.5
45841.8
6
Cost charged to department
Cost from preceding department 381,978.06 63.42
Cost added in the department
Materials 120,060.00
19.94
Labor 18,398.16 3.15
Overhead 16,796.10 2.88
Total added 155,254.26
25.96
Total cost as accounted for 537,232.32 89.38
Cost accounted for as follows
Completed and transferred 376,824.56
In process, end Cost from preceding Materials 36,018.00 Labor 5,121.14
Overhead 4,675.20 45,814.34
Total cost as accounted for 422,638.90
Storage Department
Materials Conversion Cost Quantity Schedule Actual WD EP WD EP Units received 4215.78
Units Completed 4215.78 100%4215.7
8 100%4215.7
8 Units in process, end 0.00
4215.784215.7
84215.7
8
Cost charged to department
Cost from preceding department 376,824.56 89.38
Cost added in the department Materials - -
Labor 5,520.00 1.3
1
Overhead 31,664.86 7.5
1
Total added 37,184.86 8.8
2
Total cost as accounted for 414,009.42 98.20
Cost accounted for as follows
Completed and transferred 414,009.42
In process, end Cost from preceding Materials - Labor - Overhead - - Total cost as accounted for 414,009.42
