Question

Required information 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 12,500 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Percent of Percent of Direct Assembly Department Beginning work in process Materials Added Units Conversion 3,000 10,000 5,500 708 1008 308 Units transferred out 100% 30% Ending work in process 808 Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials $3,070 (includes $2,130 for direct materials and $940 for conversion) $20,910 $ 22,360 Conversion

Answer 1

Ques 1
	Direct
Equivalent units of production—Weighted average	Materials	Conversion
Units completed & transferred out (10,000 x 100%)	10,000	10,000
Units of ending work in process
Direct materials, 5,500 x 80%	4,400
Conversion, 5,500 x 30%		1650
Equivalent units of production	14,400	11,650
	Direct Materials
Cost per equivalent unit—Weighted average		Conversion
Costs of beginning work in process	$                          2,130	$                      940
Costs incurred this period	$                       20,910	$                22,360
Total costs	$                       23,040	$                23,300
Divided By Equivalent units of production	14,400	11,650
Cost per equivalent unit of production	$                            1.60	$                     2.00
Cost assignment—Weighted average
Costs of units transferred out
Direct materials (10,000 EUP x $1.60 per EUP)		$16,000
Conversion (10,000 EUP* $2.00 per EUP)		20,000
Total costs transferred out			36,000
Costs of ending work in process
Direct materials (4,400 EUP* x $1.60 per EUP)		7,040
Conversion (1650 EUP* x $2.00 per EUP)		3,300
Total costs of ending work in process			10,340
Total costs assigned**			46,340
Equals costs to account for of $46,340, computed as 3000+10000+5500