Carlberg Company has two manufacturing departments, assembly and
painting. The assembly department started 11,400 units during
November. The following production activity unit and cost
information refers to the assembly department’s November production
activities.
Assembly Department | Units | Percent of Direct Materials |
Percent of Conversion |
||||||
Beginning work in process | 2,000 | 75 | % | 25 | % | ||||
Units transferred out | 9,000 | 100 | % | 100 | % | ||||
Ending work in process | 4,400 | 85 | % | 35 | % | ||||
Beginning work in process inventory—Assembly dept |
$ | 2,186 (consists of $1,688 for direct
materials and $498 for conversion) |
|
Costs added during the month: | |||
Direct materials | $ | 17,422 | |
Conversion | $ | 20,582 | |
Required:
Calculate the assembly department’s cost per equivalent unit of
production for materials and for conversion for November. Use the
weighted-average method.
Equivalent units = Units transferred out + (Ending work in process X % of completion)
Material = 9,000 + (4,400 X 85%) = 12,740
Conversion = 9,000 + (4,400 X 35%) = 10,540
Cost per equivalent unit = Total cost / Equivalent units
Material = ($1,688 + $17,422) / $12,740 = $1.50
Conversion = ($498 + $20,582) / 10,540 = $2
Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,400 units during...
Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,400 units during November. The following production activity unit and cost information refers to the assembly department’s November production activities. Assembly Department Units Percent of Direct Materials Percent of Conversion Beginning work in process 2,000 75 % 25 % Units transferred out 9,000 100 % 100 % Ending work in process 4,400 85 % 35 %...
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