COST ACCOUNTING TERM HOURS "A" and "B" products are produced in the MOBSAN furniture manufacturing facility, and the production is carried out at the "Chopping" and "Assembly" Main Production Expenditure Centers, respectively. The enterprise has three auxiliary expense centers (YGY), namely "Personnel Service", "Heating" and "Maintenance-Repair". The Actual General Production Expense (SUG) amounts of the enterprise for the period of August 2021 and the distribution keys to be used in the distribution of SUGs are as follows: Maast Type of Expense Amount (TL/Mon th) Distributio n Size Main Production Cost Centers Auxiliary Expenses Staff service Maintenance Hea Choppin Assembl L. 68.000 Distribution Total Staff service Heating Maintenanc 5.000 TL 6.000 TL 7.000 TL 30.000 TL 20.000 TL Number of Persons 2 peron 3 person 10 person 500 50 m 35 m 335 m 15 person 350 m Maintenance Hour (BS 50 BS 850 100 BS 3.500 BS 2.500 BS BS Chopping Assembly Machine Hour (MAS Direct Labor Hour (DIS) 10.000 MAS 2.903 Des *In the distribution, the Gradual Distribution Method will be used, and the Distribution will start from the YGY with the larger I. Distribution Total. *Of the 10,000 MAS in the joinery EUGY, 6,000 MAS was used for the "A100" piece, and 4,000 MAS was used for the "C400" piece. Assembly 1.300 DIS of 2.903 DIS in EUGY was used for product "A", 1.603 DIS was used for product "B" Chopping EGGY's August 2021 "PRODUCTION COST REPORT" Direct Raw Material and Material Expenses Part "A100 Part "C400" 180.000 TL 160.000 TL 30.000 TL 40.000 TL Direct Labor Cost General Production Expense PRODUCTION COST OF THE PERIOD Half Product Cost at the Beginning of the 15.000 TL 20.000 TL Period TOTAL PRODUCTION COST End of Period Half Product Cost 11.000 TL 40.000 TL COMPLETED PRODUCT COST part (Product) Cost at the Beginning of the Period 42.000 TL 31.000 TL aVAILABLE PARTS COST End of Period Part (Product) Cost PARTS USED COST 23.000 TL 36.000 TL PARTS USED COST The Quantities of Goods, Direct Labor Times and Direct Labor Costs produced in the Assembly EUGY in the period of August 2021 are given in the Table below. Production finished Quantity Joinery Type of goods (Unit/Month) Part to come from The piece to be combined with the piece from Time Worked Operation finished Direct Labor Cost (Direct No goods (TL/Month) Laber Hour- EUGY the DIS) joinery EUGY 1.100 A100 G 1.300 DESA piece 200 23.224 TL/Ay 1.500 C400 z 1.603 DRA piece The stock movements of the "G" parts assembled with the A100 part and the "Z" parts assembled with the C400 part in the Assembly EUGY in August 2021 and the methods to be used in the stock valuation are given in the Tables below. "Piece Stock Movements Stock Valuation Method: Last In First Out Method-LIKO "Z" Piece Stock Moves (Stock Valuation Method: First In, First Out Method-FIFO) dets explanation Quantity Unit price (Piece) (IL/Piece) dok explanation Quantity (Piece) Unit price (IL/Piece) 01.08 DORRAN Mok 500 150 01.08 600 100 sok 08.08 21.08 Satn alnan 800 200 06.08 Kullanlan 300 Kullanlan 1.100 19.08 27.08 Satin alman Kullanlan 1000 90 1.200 "Semi-finished product stock and finished goods stock information for the period of August 2021 are as follows: Semi-Product Cost per Period End of Period Half Product Cost Part (Product) Cost per Period ASSEMBLY For Product A: 30,000 TL For Product A: 25.000 TL For Product A: Quantity: 220 Pieces cost: 100.000 TL For Product B: 50.000 TL For Product B: 30.000 TL For Product B Quantity: 80 Pieces 30.000 TL NOTE: Last In, First Out (LIFO) Method is used in valuation of "A" and "B" product stocks RECOLESIS a) L. Distribution and II. Arrange the General Production Expenses (PPC) Distribution Table by making the distribution and III. Make the distribution. b) Calculate the cost of the parts sent to ASSEMBLY EUGY in August 2021 by completing the Production Cost Report of DORAMA EUGY. c) ASSEMBLING EDGY's Production Cost Report. ATTENTION: End of Period Costs of Goods and Costs of Goods Sold to be included in this table can be found after answering the "d" item. d) "Calculate the costs of goods "A" and "B" sold in August 2021 and the end-of-period product costs by issuing inventory cards for products A" and "B". COST ACCOUNTING TERM HOURS "A" and "B" products are produced in the MOBSAN furniture manufacturing facility, and the production is carried out at the "Chopping" and "Assembly" Main Production Expenditure Centers, respectively. The enterprise has three auxiliary expense centers (YGY), namely "Personnel Service", "Heating" and "Maintenance-Repair". The Actual General Production Expense (SUG) amounts of the enterprise for the period of August 2021 and the distribution keys to be used in the distribution of SUGs are as follows: Maast Type of Expense Amount (TL/Mon th) Distributio n Size Main Production Cost Centers Auxiliary Expenses Staff service Maintenance Hea Choppin Assembl L. 68.000 Distribution Total Staff service Heating Maintenanc 5.000 TL 6.000 TL 7.000 TL 30.000 TL 20.000 TL Number of Persons 2 peron 3 person 10 person 500 50 m 35 m 335 m 15 person 350 m Maintenance Hour (BS 50 BS 850 100 BS 3.500 BS 2.500 BS BS Chopping Assembly Machine Hour (MAS Direct Labor Hour (DIS) 10.000 MAS 2.903 Des *In the distribution, the Gradual Distribution Method will be used, and the Distribution will start from the YGY with the larger I. Distribution Total. *Of the 10,000 MAS in the joinery EUGY, 6,000 MAS was used for the "A100" piece, and 4,000 MAS was used for the "C400" piece. Assembly 1.300 DIS of 2.903 DIS in EUGY was used for product "A", 1.603 DIS was used for product "B" Chopping EGGY's August 2021 "PRODUCTION COST REPORT" Direct Raw Material and Material Expenses Part "A100 Part "C400" 180.000 TL 160.000 TL 30.000 TL 40.000 TL Direct Labor Cost General Production Expense PRODUCTION COST OF THE PERIOD Half Product Cost at the Beginning of the 15.000 TL 20.000 TL Period TOTAL PRODUCTION COST End of Period Half Product Cost 11.000 TL 40.000 TL COMPLETED PRODUCT COST part (Product) Cost at the Beginning of the Period 42.000 TL 31.000 TL aVAILABLE PARTS COST End of Period Part (Product) Cost PARTS USED COST 23.000 TL 36.000 TL PARTS USED COST The Quantities of Goods, Direct Labor Times and Direct Labor Costs produced in the Assembly EUGY in the period of August 2021 are given in the Table below. Production finished Quantity Joinery Type of goods (Unit/Month) Part to come from The piece to be combined with the piece from Time Worked Operation finished Direct Labor Cost (Direct No goods (TL/Month) Laber Hour- EUGY the DIS) joinery EUGY 1.100 A100 G 1.300 DESA piece 200 23.224 TL/Ay 1.500 C400 z 1.603 DRA piece The stock movements of the "G" parts assembled with the A100 part and the "Z" parts assembled with the C400 part in the Assembly EUGY in August 2021 and the methods to be used in the stock valuation are given in the Tables below. "Piece Stock Movements Stock Valuation Method: Last In First Out Method-LIKO "Z" Piece Stock Moves (Stock Valuation Method: First In, First Out Method-FIFO) dets explanation Quantity Unit price (Piece) (IL/Piece) dok explanation Quantity (Piece) Unit price (IL/Piece) 01.08 DORRAN Mok 500 150 01.08 600 100 sok 08.08 21.08 Satn alnan 800 200 06.08 Kullanlan 300 Kullanlan 1.100 19.08 27.08 Satin alman Kullanlan 1000 90 1.200 "Semi-finished product stock and finished goods stock information for the period of August 2021 are as follows: Semi-Product Cost per Period End of Period Half Product Cost Part (Product) Cost per Period ASSEMBLY For Product A: 30,000 TL For Product A: 25.000 TL For Product A: Quantity: 220 Pieces cost: 100.000 TL For Product B: 50.000 TL For Product B: 30.000 TL For Product B Quantity: 80 Pieces 30.000 TL NOTE: Last In, First Out (LIFO) Method is used in valuation of "A" and "B" product stocks RECOLESIS a) L. Distribution and II. Arrange the General Production Expenses (PPC) Distribution Table by making the distribution and III. Make the distribution. b) Calculate the cost of the parts sent to ASSEMBLY EUGY in August 2021 by completing the Production Cost Report of DORAMA EUGY. c) ASSEMBLING EDGY's Production Cost Report. ATTENTION: End of Period Costs of Goods and Costs of Goods Sold to be included in this table can be found after answering the "d" item. d) "Calculate the costs of goods "A" and "B" sold in August 2021 and the end-of-period product costs by issuing inventory cards for products A" and "B". REQUESTS a) 1. Distribution and II. Arrange the General Production Expenses (PPC) Distribution Table by making the distribution and III. Make the distribution. b) Calculate the cost of the parts sent to ASSEMBLY EUGY in August 2021 by completing the Production Cost Report of DORAMA EUGY. c) ASSEMBLING EGY's Production Cost Report. ATTENTION: End of Period Costs of Goods and Costs of Goods Sold to be included in this table can be found after answering the "d" item. d) "Calculate the costs of goods "A" and "B" sold in August 2021 and the end-of-period product costs by issuing inventory cards for products A" and "B