Question

Use the following information for the Quick Study below. (The following information applies to the questions displayed below) The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,000 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Percent of Conversion Assembly Department Beginning work in process Units transferred out Ending work in process Units 2,000 9,000 3,000 Percent of Direct Materials Added 603 100K 80% 100x BON $1,581 (includes $996 for direct materials and 5585 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 10,404 $ 12,285 QS 16-10 Weighted average: Equivalent units of production LO C2 Required: Calculate the assembly department's equivalent units of production for materials and for conversion for November. Use the weighted- average method. Complete this question by entering your answers in the tabs below. Materials Conversion Calculate the assembly department's equivalent units of production for materials for November. Use the weighted average method.

Answer 1

Equivalent units
			units	% mater	Materials	% CC	CC
units transferred out			9,000	100%	9000	100%	9000
ending work in process			3,000	80%	2400	30%	900
					11400		9900
Equivalent units of production (EUP)-weighted average method
				Units	% materials	EUP
units transferred out				9,000	100%	9000
ending work in process				3,000	80%	2400
Total				12,000		11400
Equivalent units of production (EUP)-weighted average method
				Units	% CC	EUP
units transferred out				9,000	100%	9000
ending work in process				3,000	30%	900
Total				12,000		9900
		Cost per equivalent unit of production
		Choose numerator			choose denominator
		costs to be allocated		/	EUP		cost per EUP
Direct materials		11400		/	11400		1
Conversion		12870		/	9900		1.3
		24270