Simple full-cost accounting using the first-in, first-out (FIFO) method; two-class full-cost accounting

Perform either simple full-cost accounting or grade-based full-cost accounting.
Please enter the processing percentage as a ratio between 0 and 1.
Ensure that the sum of the beginning work-in-process inventory and the current period’s material input matches the sum of the current period’s material input and the ending work-in-process inventory.

・Regarding the calculation method for material costs
When “Materials are Input in a Lump Sum,” material costs are calculated as if all materials were input at the beginning of the period.
When “Materials are Input at a Steady Rate,” material costs are calculated as if they were input at a steady pace, similar to manufacturing costs.

・About Grade-Based Comprehensive Cost Accounting
You can perform grade-based comprehensive cost accounting by setting “Calculate by Grade” and entering the respective finished goods quantities and equivalence coefficients.
When “Do Not Calculate by Grade” is selected, only simple comprehensive cost accounting is performed; therefore, please ignore the related input and output fields.