Question

Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,500 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 4,500 Percent of Direct Materials 60% 100% 80% Percent of Conversion 40% 100% 30% $2,365 (consists of $1,340 for direct materials and $1,025 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 17,700 $ 18, 270 Required: Calculate the assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method. Choose Numerator Costs to be allocated Cost per equivalent unit of production Choose Denominator 1 Equivalent units of production 13,600 Cost per equivalent unit of production Direct Materials Conversion $ 19,295 /

Answer 1

	Physical Units	% complete with respect to material	Equivalent Units for material cost	% complete with respect to Conversion	Equivalent Units for Conversion cost
Beginning Work in process	3000	60%	1800	40%	1200
Units trasnferred out	10000	100%	10000	100%	10000
ending work in process	4500	80%	3600	30%	1350
Equivalent Units of production			15400		12550
Calculation of cost per equivalent unit of production
	Material cost	Conversion cost
Cost added during the month (A)	17700	18270
Equivalent units of production (B)	15400	12550
Cost per equivalent unit (A/B)	1.149	1.456