Question

Required information The following information applies to the questions displayed below) The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,300 units during November. The following production activity unit and cost information refers to the assembly department's November production activities Assembly Department Beginning work in process Units transferred out Ending work in process Units 3,000 10,000 3,300 Percent of Direct Materials Added 60 100% sex Percent of Conversion 40% 100% $2,696 (includes $896 for direct materials and $1,800 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 13,008 $ 14,685

Answer 1

Answer

• Requirement asked:

Cost of Units Transferred Out	Total Cost
- Direct Materials	$          11,000.00
- Conversion	$          15,000.00
Total Cost transferred Out		$              26,000.00
Cost of ending WIP	Total Cost
- Direct Materials	$             2,904.00
- Conversion	$             1,485.00
Total cost of ending WIP		$                 4,389.00
Total costs assigned			$                                  30,389.00

• Working used:

EUP - Weighted Average Method	Units	% Material	EUP Materials	% Conversion	EUP - Conversion
Units TRANSFERRED	10,000	100%	10,000	100%	10,000
Units of ENDING WIP	3,300	80%	2,640	30%	990
Equivalent Units of Production			12,640		10,990
COST per EUP			Material		Conversion
Cost of Beginning WIP			$                896.00		$                                    1,800.00
Cost incurred during the period			$          13,008.00		$                                  14,685.00
Total Costs		Costs	$          13,904.00	Costs	$                                  16,485.00
Equivalent units of production		EUP	12,640	EUP	10,990
Cost per EUP			$              1.10000		$                                      1.50000

Cost of Units Transferred Out	EUP	Cost per EUP	Total Cost
- Direct Materials	10,000	$                      1.10	$          11,000.00
- Conversion	10,000	$                      1.50	$          15,000.00
Total Cost transferred Out				$              26,000.00
Cost of ending WIP	EUP	Cost per EUP	Total Cost
- Direct Materials	2,640	$                      1.10	$             2,904.00
- Conversion	990	$                      1.50	$             1,485.00
Total cost of ending WIP				$                 4,389.00
Total costs accounted for					$                                  30,389.00