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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.

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Presentation on theme: "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."— Presentation transcript:

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2 CS-SU-067 RCT - WO DR 1500 (Inventory) CR 1600 (WIP) Qty x (Total GL Cost) 1,000 x = $1, 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

3 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, Yield % = 72% Yield % = 100% Loss Costing (Yield %) Difference = $ = var Item cost inflated to include cost of items lost


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