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Austin Co. manufactures a product called Aster in a three-process series. All materials are introduced at the beginning of thAustin Company Cost of Production Report-Department A For the Month Ended December 31 Unit Information UNITS Units charged toCost Information COSTS Direct Materials Costs Conversion Costs Costs per equivalent unit: Total costs for December in Dept. A

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Austin Company
Cost of Production Report-Department A
For the Month Ended December 31
Unit Information
Units charged to production:
Inventory in process, December 1 12000
Received from materials storeroom 14000
Total units accounted for by the Department A 26000
Units to be assigned costs:
Equivalent Units
Whole Units Direct Materials Conversion
Inventory in process, December 1 12000 0 4800
Started and completed in December 9000 9000 9000
Transferred to Department B in December 21000 9000 13800
Inventory in process, December 31 5000 5000 2000
Total units to be assigned costs 26000 14000 15800
Cost Information
Costs per equivalent unit:
Direct Materials Conversion
Total costs for December in Department A 106400 70310
Total equivalent units 14000 15800
Cost per equivalent unit 7.60 4.45
Costs charged to production:
Direct Materials Conversion Total
Inventory in process, December 1 140400
Costs incurred in December 176710
Total costs accounted for by the Department A 317110
Cost allocated to completed and partially completed units:
Inventory in process, December 1 balance 140400
To complete inventory in process, December 1 0 21360 21360
Cost of completed December 1 work in process 161760
Started and completed in December 68400 40050 108450
Transferred to finished goods in December 270210
Inventory in process, December 31 38000 8900 46900
Total costs assigned by the Department A 317110
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