CHAPTER 3

1

CHAPTER 3

Multiple choices - Theore Theoretical tical

1. 2. 3. ".

d a a d

5. 6. !. #.

b d b a

9. 1. 11. 12.

a d b d

Multiple Choices $ Co%putatio&al

1.

'a(

Total material requisitions Less: Returned materials Material cost 2.

'a(

3.

'a(

Beginning balance Purc#ases $ssued 'nding in(entor) *nit +rice Cost o* e&di&+ i&,e&tor ".

'a(

5.

'a(

P36,926 477 P36)""

1,9!" units 6,6"" %13,""& 9,3" units  P6-!" P9)5"6.#

2 /0T/ T/ PR/40EM

Proble% 3-1 MATERA0 0EER CAR Materials u%ber

ate 0une 1 4 1" 1 16 19 23 27 29 3" 3"

. / 64

Re*. Bal P31" R41 R  R49 R4! R! P31 R24 R  R61 R6

Reorder Poi&t 6"" units Reorder 7ua&tit 1,2"" units

RECE8E &its Price A%ou&t

1,3""

!-""

1,3"" %1""&

!-"" !-""

&its

E Price

A%ou&ts

1",4"" 2" 1,1" %22"& 12"

!-"" !! -"" !-"" !-""

2,""" 9,2"" %1,76"& 96"

62" %1"&

!! -"" !-""

4,96" %1,2""&

1",4"" %!""&

4A0ACE &its Price A%ou&ts 6" P4,4!" 1,!6" 14,!!" 1,61" 12,!!" 46" 3,6!" 6!" ,44" 6" 4,4!" 1,!6" 14,!!" 1,76" 14,"!" 1,14" 9,12" 1,29" 1",32"

Proble% 3-2 1.

MATERA0 RE7T/ /RA0

:or the Mo&th o*

a)

ate

ob o.<ept 2 26 inis#ing 26

a) !

14 21 24

Re;. o. 41 26 43 43 44

) 21

Pa+e

=or> i& Process ' R 122( 26,1" 49,6""

:/ Co&trol 'R 51(

16,6"" 32,1"" 1"7,!"

16,6""

2 Materials 'CR 121( 26,1" 49,6"" 16,6"" 32,1"" 124,4"

8/CHER RETER :or the Mo&th o* a)

ate

8oucher o.

a) 4 17 26 29

"1 "2 "3 R 2!

2.

Paable To

#a5t u++l) ce or+8and)man 8and)man

) 21

Pa+e

Paid Chec> ate o.

8ouchers Paable CR 21

Materials R 121

!,1"" 6,4"" 39,!"" %3,9""& 1",4""

!,1"" 6,4"" 39,!"" %3,9""& 1",4""

MATERA0

2"

/ther Accou&ts A
ebit

Credit

3

ATE a) 1 31 31 31

E?P0AAT/ Balance

P/T. RE:

R 2" R2

E4T

CRET

1",4"" 124,4"

4A0ACE 1,"" 3",9"" 1!1,4"

R. CR. R R R

Proble% 3-3) 3-" a&d 3-5 MATERA0 0EER

Materials u%ber ate ec- 1 2" 2"

Reorder Poi&t 6,""" units Reorder 7ua&tit 13,""" units

Braces BR 1"

Re*. BalP7"

&its

RECE8E Price A%ou&t

13,"""

3-"

&its

E E Price A%ou&t

4,""

Materials ide Rail 6; R<6 u%ber ate ec- 1 1 2"

Re*. BalR"!4 R"!7

&its


Reorder Poi&t 3,""" units Reorder 7ua&tit !,""" units &its

3"" 3""


11-" 11-"

Materials ide Rail !; R
Re*. BalR"1 R"1! R"19


4A0ACE &its Price A%ou&t ,4! 3-" 19,197-" 1!,4! 3-" 64,697-"

3,4" 3,4"

&its 1,97" 1,67" 1,37"

4A0ACE Price A%ou&t 11-" 22,6-"" 19,2"-"" 1-7-""

Reorder Poi&t 1-9"" units Reorder 7ua&tit 3,!" units E E &its Price A%ou&t

2" 2"" 3""

14-"" 14-"" 14-""

3,"" 2,!"" 4,2""

&its 2,"2 1,77 1,7 1,27

4A0ACE Price A%ou&t 14-"" 2! 2 !,3"-"" 24,!"-"" 22,""-"" 17,!"-""

4 Problems 3-3, 3-4 and 3-5 (continued):

Materials te+s 4;12; T<12 u%ber ate ec- 1 1 6 1" 2" 22 27 27 2!

Re*. BalR"!4 P"73 R"! R"!7 R"!! R! R"!9

&its

Reorder Poi&t 2,"" units Reorder 7ua&tit 6,""" units


6,"""

4-"

%!""&

4-"

&its


1"

4-"

67-""

12 1" 1""

4-" 4-" 4-"

62-" 67-"" 4"-""

1"

4-"

67-""

27,"""

%3,6""&

Materials te+s 4;1; T<1 u%ber ate ec- 1 1 6 1" 2" 21 22 2!

Re*. BalR"!4 P"73 R"! R"!7 R!4 R"!! R"!9

&its

6-""

&its


3""

6-""

1,!""

37 3"" %2& 3"" 4"

6-"" 6-"" 6-"" 6-"" 6-""

2,2" 1,!"" %1"& 1,!"" 2,7""

27,6""

Materials To+s 6;12; T612 u%ber ate ec- 1 1 1" 16 2" 22 22 2!

Re*. BalR"!4 R"! P"74 R"!7 R"!! R"!9

7-"

E E &its Price A%ou&t

1" 12

7-" 7-"

1,12 937

1" 1"" 1"

7-" 7-" 7-"

1,12 7" 1,12

37,""

Materials .as#ers .<12 u%ber ate ec- 1 1

Re*. BalR"!6

&its

&its 1,7"" 1,4"" 6,""" ,62 ,32 ,3" ,"" 4,6""

4A0ACE Price A%ou&t 6-"" 1",2""-"" !,4""-"" 36,"""-"" 33,7"-"" 31,9"-"" 32,1""-"" 3",3""-"" 27,6""-""

Reorder Poi&t 2,4"" units Reorder 7ua&tit ,""" units


,"""

4A0ACE Price A%ou&t 4-" !,9-"" 7,92"-"" 34,92"-"" 34,37-" 33,6!2-" 33,232-" 29,632-" 2!,97-"

Reorder Poi&t 2,"" units Reorder 7ua&tit 4,6"" units


4,6""

&its 1,91" 1,76" 7,76" 7,63 7,4! 7,3! 6,! 6,43

&its 1,44" 1,29" 1, 1 ,16 6,16 6,"1 ,91 ,76

4A0ACE Price A%ou&t 7-" 1",!""-"" 9,67-"" !,737-" 46,237-" 4,112-" 44,362-" 43,237-"

Reorder Poi&t 3"" boes Reorder 7ua&tit 94" boes RECE8E Price A%ou&t

Problem 3-3 (continued)

&its

2


!-""

2""

&its 67 6"

4A0ACE Price A%ou&t !-"" ,  ,4"" ,2""



2.

MATERA0 RE7T/

E08ER T/ .elding e+tCHARE@ ACCT) 122 /4 72 7ATT

Material Re;uisitio& oATE 12=1=2"1"

MAT. /.

3"" 1" 3"" 1"

ECRPT/

R / 6 T / 12 T / 1 T <612

E&tered /& Mate Materi rial alss 0ed+ 0ed+er er Card Card

ide rails, 6; te+s, 4;  12; te+s, 4;  1; To+s, 6;  12;

E&tered & Mate Materi rial alss Re;. Re;. our our&a &all

%tudent>s $nitial&


Appro,ed 4@

P 11-" 4-" 6-"" 7-"

E&tered o& ob Cost Cost hee heett

eli,ered b@

2" 12 37 12

R < ! T / 12 T / 1 T <612


%tudent>s $nitial& Appro,ed 4@

P 3,4" 67 1,!"" 1,12 P 7,""


Recei,ed 4@

Material Re;uisitio& oATE 12=1"=2"1"

MAT. /.

ECRPT/ ide rails, !; te+s, 4;  12; te+s, 4;  1; To+s, 6;  12;


%tudent>s $nitial eli,ered b@

Problems 3-3 and 3-4 (continued) (continued)

AM/T

E&tered o& ept. /,er /,erhe head ad A&al A&als sis is heet


E08ER T/ .elding e+tCHARE@ ACCT) 122 73 /4 7ATT

T PRCE

"!4

T PRCE P 14-"" 4-" 6-"" 7-"


%tudent>s $nitial& Recei,ed 4@

"!

AM/T P 3,""-"" 62-" 2,2"-"" 937-" P 7,2"-""

E&tered o& ept. /,er /,erhe head ad A&al A&als sis is heet %tudent>s $nititial&

6

/4 C/T HEET Custo%er@ escriptio&@ 7ua&tit@

#ico u++l) oluminum oors 3""

T'R$L R'@T' A*AT 12=1 R"!4 7,"" 12=1" R"!7 7,""

ob 72 ate tarted 12=1=2"1" ate Co%pleted

$R'T LBR R'T' T' A8R- *AT

?- 'R8' PPL$' R'T' T' ART' RT' *AT


++le onst- u++l) oluminum Ladders 6; 2"

T'R$L R'@T' A*AT 12=1" R"! 7,2" 12=21 R!4 %1"& 12=22 R"!! ,!""

ob 73 ate tarted 12=1"=2"1" ate Co%pleted

$R'T LBR R'T' T' A8R- *AT

?- 'R8' PPL$' R'T' T' ART' RT' *AT



antol oluminum Ladders !; 3""

T'R$L R'@T' A*AT 12=2! R"!9 !,7""


$R'T LBR R'T' T' A8R- *AT

ob 74 ate tarted 12=2!=2"1" ate Co%pleted

?- 'R8' PPL$' R'T' T' ART' RT' *AT

7

RETRE MATERA0 REP/RT

CRET@

7ATT 2

ACCT. ob ob o. o.

Retur&ed Materials Report o. !4 ate 12=21=2"1" ept.

73

MA MAT. /. T < 1

ECRPT/ te+s, 4;  1;

T C/T 6-""

AM/T 1"-""

REA/ :/R RETR E&tered o& Materials 0ed+er Card



E&tered o& ob Cost heet


E&tered o& ept. /,erhead A&alsis heet

Recei,ed b

!

1.

MATE MATER RA0 A0 RE RE7 7T/ T/ 


MAT. /.

2"" 1"" 3"" 1""


R / ! T / 12 T / 1 T <612


Material Re;uisitio& oATE 12=22=2"1"

ide rails, !; te+s, 4;  12; te+s, 4;  1; To+s, 6;  12;




Appro,ed 4@

P 14-"" 4-" 6-"" 7-"


eli,ered b@

MAT. /.

3"" 1" 4" 1"

R < ! T / 12 T / 1 T <612



P 2,!""-"" 4"-"" 1,!""-"" 7"-"" P ,!""-""


Recei,ed 4@

Material Re;uisitio& oATE 12=2!=2"1"

ECRPT/ ide rails, !; te+s, 4;  12; te+s, 4;  1; To+s, 6;  12;


%tudent>s $nitial eli,ered b@

AM/T

E&tered o& ept. /,er /,erhe head ad A&al A&als sis is heet



T PRCE

"!!

T PRCE P 14-"" 4-" 6-"" 7-"



"!9

AM/T P 4,2""-"" 67-"" 2,7""-"" 1,12-"" P !,7""-""

E&tered o& ept. /,er /,erhe head ad A&al A&als sis is heet %tudent>s $nititial&

9 Problem 3-5 (continued)

4-

T'R$L

ATE ec- 1 31 31 31 31

E?P0AAT/ Balance

P/T. RE:

R 12 R 12 R12 R12

5.

E4T

CRET

137,6"" 3,6"" 36,"" 1"

4A0ACE 1",197-" 242,797-" 239,197-" 2"3,147-" 2"3,297-"

R. CR. R R R R R

tar Alu%i&u%) &c. chedule o* Materials ece%ber 31) 21

Braces ide rails, 6; ide rails, !; te+s, 4;  12; te+s, 4;  1; To+s, 6;  12; .as#ers, 1=4; 5lat %Bo o5 1""& Total

P64,697-" 1,7-"" 17,!-"" 2!,97-" 27,6""-"" 43,237-" ,2""-"" P2"3,297-"

Problem 3-4 (continued) EPARTMETA0 EPARTMETA0 /8ERHEA AA0 HEET  HEET epart%e&t .elding

ATE ec--1!

RE:. R"!6

T/TA0 2,"""

Mo&th o* RECT MATERA0 2,"""

RECT 0A4/R

REPAR

ecember , 2"1" /THER TEM AM/T

Problem 3-3, 3-4 and 3-5 (continued)

8/CHER RETER :or the Mo&th o* ecember , 2"1"

ate

8oucher o.

ec- 6 16 2" 27 27

1"1 1"2 1"3 1"4

Paable To

oors ist-,$ncon 0ose, $ncPedro 8ardare Cing e(-, $nc-

Paid Chec> ate o.

8ouchers Paable CR 21

Pa+e

12

/ther Accou&ts Materials R 121

4,6"" 37,"" 4,"" 7,6"

4,6"" 37,"" 4,""

1"5)25

13!)6

A
2"1 121

ebit

Credit

11,2" 11)25

3,6"" 3)6

1" Problem 3-3, 3-4 and 3-5 (continued)

MATERA0 RE7T/ /RA0 :or the Mo&th o* ecember

ate ec-

1

1" 1! 2" 22 2! 2!

Re;. o. "!4 "! "! "!6 "!7 "!! "!9

) 21

ob o.<ept 72 73 ssembl) 72 73 74

Pa+e

=or> i& Process ' R 122( 7,"" 7,2"

:/ Co&trol 'R 51(

Materials 'CR 121( 7,"" 7,2" 2"" 7,"" ,!"" !,7"" 36,""

2"" 7,"" ,!"" !,7"" 3,!"

12

2""

RETRE MATERA0 /RA0 :or the Mo&th o* ecember

ate ec-

21

Re;. o. "!4

) 21

ob o.<ept 73

=or> i& Process ' R 122( 1"

Pa+e :/ Co&trol 'R 51(

12 Materials 'CR 121( 1"

11 Problem 3-4 (continued)

1.

MATERA0 RE7T/

E08ER T/ ssembl) e+tCHARE@ ACCT) 122 /4 7ATT

MAT. /.

2 boes


. / 12


Material Re;uisitio& oATE 12=1!=2"1"

.as#ers, D; 5lat %Bo o5 1""&




Appro,ed 4@

3"" 1" 3"" 1"

R / 6 T / 12 T / 1 T <612



E&tered o& ept. /,er /,erhe head ad A&al A&als sis is heet %tudent>s $nitial&

Recei,ed 4@

Material Re;uisitio& oATE 12=2"=2"1"

ECRPT/ ide rails, 6; te+s, 4;  12; te+s, 4;  1; To+s, 6;  12;


%tudent>s $nitial& eli,ered b@

AM/T P2""


eli,ered b@

MAT. /.

!-""


E08ER T/ ssembl) e+tCHARE@ ACCT) 122 /4 72 7ATT

T PRCE

"!6

T PRCE P 11-" 4-" 6-"" 7-"



"!7

AM/T P 3,4" 67 1,!"" 1,12 P 7,""

E&tered o& ept. /,er /,erhe head ad A&al A&als sis is heet %tudent>s $nitial&

CHAPTER 3

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