Page 492 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 492

Chapter 18





                   Step 6 – complete the ledger accounts

                  Process 2 account
                                         Kilos          $                     Kilos          $
                  Opening WIP          15,000  100,300  Output              38,000  343,320

                  Materials            30,000  154,200  Closing WIP     7,000          57,820

                  Conversion cost               146,640
                                      –––––– –––––––                       –––––– –––––––
                                       45,000    401,140                    45,000    401,140

                                      –––––– –––––––                       –––––– –––––––




























































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