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Apr 11, 2014COST ACCOUNTING 9TH EDITION Chapter 3 Page 41 Cost received from Department 1 135000 4.5 Cost added by Department No.1 Material 12500 0.5 Conversion 139340 5 Total Cost Added by department 286840 10 3 Cost Accounted for as follows: Cost of Units completed and transferred out: 10 x 25000 = 250000 Cost of Normmal Loss Charged to Finished Goods Last Dept Cost= 750*4.5
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