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Lambanog wine Manufacturing
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Sanghaya Inc
Cost of Production Report
For The Month of August 2015
Filtration Department
Materials Conversion Cost
Quantity Schedule Actual WD EP WD EP
Units started 2,500.00
Units completed and transferred 2,300.00 1.00 2,300.00 1.00 2,300.00
Units in process, end 200.00 1.00 200.00 0.40 80.00
2,500.00 2,500.00 2,380.00
Cost charged to the department
Cost added in the dept
Materials P 363,680.00 P 145.47
Labor 20,000.00 8.40
Overhead 23,150.74 9.73
Total added P 406,830.74 P 163.60
Total cost to be accounted for
Cost accounted for as follows:
Completed and transferred 376,285.89
In process, end
Materials 29,094.40
Labor 672.27
Overhead 778.18 30,544.85
Total cost as accounted for P 406,830.74
Distillation Department
Materials Conversion Cost
Quantity Schedule Actual WD EP WD EP
Units received 2,300.00
Units Completed 2,100.00 2,100.00 1.00 2,100.00
Units in process, end 200.00 200.00 0.80 160.00
2,300.00 2,300.00 2,260.00
Cost charged to department
Cost from preceding department P 376,285.89 P 163.60
Cost added in the department
Materials - -
Labor 15,998.40 7.08
Overhead 30,470.28 13.48
Total added 46,468.68 20.56
Total cost as accounted for P 422,754.57 P 184.16
Cost accounted for as follows
Completed and transferred P 386,744.24
In process, end
Cost from preceding P 32,720.51
Materials -
Labor 1,132.63
Overhead 2,157.19 36,010.33
Total cost as accounted for P 422,754.57
Packaging Department
Materials Conversion Cost
Quantity Schedule Actual WD EP WD EP
Units received 2,100.00
Units Completed 2,000.00 1.00 2,000.00 1.00 2,000.00
Units in process, end 100.00 1.00 100.00 0.90 90.00
2,100.00 2,100.00 2,090.00
Cost charged to department
Cost from preceding department P 386,744.24 P 184.16
Cost added in the department
Materials 92,420.00 44.01
Labor 15,998.40 7.65
Overhead 22,673.89 10.85
Total added 131,092.29 62.51
Total cost as accounted for P 517,836.53 P 246.68
Cost accounted for as follows
Completed and transferred P 493,353.88
In process, end
Cost from preceding P 18,416.39
Materials 4,400.95
Labor 688.93
Overhead 976.39 24,482.66
Total cost as accounted for P 517,836.53
Storage Department
Materials Conversion Cost
Quantity Schedule Actual WD EP WD EP
Units received 2,000.00
Units Completed 1,800.00 1.00 1,800.00 1.00 1,800.00
Units in process, end 200.00 1.00 200.00 0.60 120.00
2,000.00 2,000.00 1,920.00
Cost charged to department
Cost from preceding department P 493,353.88 P 246.68
Cost added in the department
Materials 92,420.00 46.21
Labor 15,998.40 8.33
Overhead 22,673.89 11.81
Total added 131,092.29 66.35
Total cost as accounted for P624,446.17 P313.03
Cost accounted for as follows
Completed and transferred P563,451.76
In process, end
Cost from preceding P49,335.39
Materials 9,242.00
Labor 999.90
Overhead 1,417.12 60,994.41
Total cost as accounted for P624,446.17
