Managerial Essay

Issues Chapter 4 Issue 4-26 Moravia Company procedures and bundles cream cheddar. The accompanying information have been assembled for the period of April. Change action happens consistently all through the creation procedure. 1) Analysis of physical progression of units. 2) Calculation of comparable units. 3) Computation of unit costs. 4) Analysis of complete expenses. 5) Build a Spreadsheet: Construct an Excel spreadsheet to explain the entirety of the first necessities. Show how the arrangement will change if the accompanying information change: the April 1 work in process costs were $27,000 for direct material and $5,000 for transformation. 1.| |   Physical Units| | Work in process, April 1| 10,000| | Units began during April| 100,000| | Total units to account for| 110,000| | Units finished and moved out during April| 80,000| | Work in process, April 30| 30,000| | Total units accounted for| 110,000| 2.| | | Physical Units| Percentage of Completion with Respect to Conversion| Identical Units| | Direct Material| Conversion| | Work in process, April 1| 10,000  | 20%| | Units began during April| 100,000  | | Total units to account for| 110,000  | | Units finished and moved out during April| 80,000  | 100%| 80,000| 80,000   | | Work in process, April 30|  30,000  | 33.33%|  30,000|  9,900   | | Total units accounted for| 110,000  | | Total identical units| | 110,000| 89,900   | 3.| | | Direct Material| Conversion|   Total| | Work in process, April 1| $22,000| $ 4,500| $26,500  | | Costs brought about during April|  198,000|  158,400|  356,400  | | Total expenses to account for| $220,000| $162,900| $382,900  | | Equivalent units| 110,000| 89,900| | Costs per proportionate unit| $2.00| $1.81| $3.81  | 4.| Cost of merchandise finished and moved out during April:| | | (Units Transferred) *(Total Cost per equiv. unit) =| 80,000ï€ ï‚'ï€ $3.81| $304,961| | | Cost staying in April 30 work-in-process inventory:| | | Direct material:| | | | (# of identical units of Direct Material ) * ( Cost per Equivalent Unit of Direct Material) =| 30,000ï€ ï‚'ï€ $2.00| $60,000| | | Conversion:| | | | (# of identical units of change) * (Cost per proportionate unit of transformation) =| 9,900ï€ ï‚'ï€ $1.81|   17,939| | | Total expense of April 30 work in process| $77,919| | | Check: Cost of products finished and moved out| $304,961| | Cost of April 30 work-in-process inventory|  17,939| | Total expenses accounted for| $382,900| | | 5Build a Spreadsheet: Construct an Excel spreadsheet to comprehend the entirety of the first prerequisites. Show how the arrangement will change if the accompanying information change: the April 1 work in process costs were $27,000 for direct material and $5,000 for conversion.|