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TASK #2 PRODUCT LINE PRODUCTION REPORT-LITE COMMERICAL MODEL Total Units for the Year: Lite Commercial Model % Complete as to Direct Materials % Complete as to Conversion Units Started BB, units EB, units Completed Legend 35 100% 50% 1,800 38 100% 50% 1,797 BB Beginning Balance 100% EB-Ending Balance 100% Total Dollars for the Year: In Beg. Balance, WIP Added to WIP during the year DM Conversion 10,685.34 $2,700,000.001,098,147.51 52,500.00 Product-Line Production Report Lite Commercial 1. Physical flow of units Directions: cal Units Work in process, BB Units started d Total units to account for ear Hint: E19 and E23 should equal 1835 Units complete and transferred out during Year Work in process, EB Total units accounted for 2. Calculation of equivalent units sical Units For DM For Conversion Direct Mti Conversion Directions: Work in Units started during gear Total units to account for ss, BB E35 1835 and F35 1816 Units o Work in Total units accounted for Total equivalent units ted and transferred out during sear ss, EB 3. Computation of unit costs Work in Costs incurred d Direct Material Conversion Total ss, $in BB Directions: Yeat Check F40 53,861,332.85 Totaf costs to accoaat for Equivalent units Costs Check F42 $2,110.59 valent unit 4. Analysis of total costs Costs of Cost rem and transferred out ear Directions: g in EB work-in-process inventor Direct material: Check E49 S63,601.22 Conversion Total cost of EB work-i Check E53 53,861,332.85 Check: Cost of transferred out Cost of EB work-in-process Total costs accounted for TASK #4 COMPARING TRADITIONAL TO ABC OVERHEAD ALLOCATION COST INFO ECONOMY PREMIUM LITE-COMM Price Vol Produced DM DL MOH Unit Total 1,614 2,777 4,221.30 4,000 200 900.00 1,500.00 360.00 128.52 1,800 400.00 $ 300.00 107.10 807.10 1,388.52 2,110.65 450.00 160.65 Directions: The direct materials, direct labor, and manufacturing overhead are given in the table above. Costs Traditional Premium Direct materials Direct labor Traditional MOH Application Check C18 $1,614.12 Total Price @ 200% of full product costs Directions: The direct materials and direct labor above. The MOH amounts are from the ABC. Make sure you use cell referencing to bring the amounts forward to this sheet. Costs- ABC Economy Premium are given in the table previous tab, Task #3 Direct materials Direct labor ABC MOH Application Check E27 $4,273.21 Total Price @ 200% of full product costs Directions: Cost Comparison Traditional Cost ABC Cost Change in Cost Premium Transfer amounts from above into these cells and compute the change in cost by subtracting the traditional amounts from the ABC. Check: D32+$249.78 (positive) Units 4,000 200 1,800 Total amount of cost distortion for entire product line Check: C35-596,782.07 (negative)