cs-su-067 rct - wo dr 1500 (inventory) cr 1600 (wip) qty x (total gl cost) 1,000 x 1.01889 =...
Post on 26-Mar-2015
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CS-SU-067
RCT - WO
DR 1500 (Inventory)CR 1600 (WIP)
Qty x (Total GL Cost)1,000 x 1.01889 = $1,018.89
RCT - WO
DR 1500 (Inventory)CR 1600 (WIP)
Qty x (Total GL Cost)1,000 x 0.96 = $960
Scrap % = 0%
Loss Costing (Scrap %)
Scrap % = 10%
Cost of Lost Component Stays in WIP
Item cost inflated to include cost of items scrapped
CS-SU-063
Cost of Lost Items Stays in WIP
RCT - WO
DR 1500 (Inventory)CR 1600 (WIP)
Qty x (Total GL Cost)1,000 x 0.96 = $960
RCT - WO
DR 1500 (Inventory)CR 1600 (WIP)
Qty x (Total GL Cost)1,000 x 1.3125 = $1,312.50
Yield % = 72%
Yield % = 100%
Loss Costing (Yield %)
Difference = $352.50 = var
Item cost inflated to include cost of items lost
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