Transcript
![Page 1: 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](https://reader036.vdocuments.us/reader036/viewer/2022082805/55143d0c550346494e8b4745/html5/thumbnails/1.jpg)
![Page 2: 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](https://reader036.vdocuments.us/reader036/viewer/2022082805/55143d0c550346494e8b4745/html5/thumbnails/2.jpg)
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
![Page 3: 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](https://reader036.vdocuments.us/reader036/viewer/2022082805/55143d0c550346494e8b4745/html5/thumbnails/3.jpg)
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