Homework Answers
| Equivalent units | |||
| UNITS | Physical units | Direct materials | Conversion costs |
| Units to account for: | |||
| Beginning work in process | 45000 | ||
| Started in production | 75000 | ||
| Total Units to account for | 120000 | ||
| Units accounted for: | |||
| Beginning work in process | 45000 | 33750 | 4500 |
| Started and completed | 20000 | 20000 | 20000 |
| Transferred to Cooking department | 65000 | 53750 | 24500 |
| Ending work in process | 55000 | 13750 | 38500 |
| Total Units accounted for | 120000 | 67500 | 63000 |
| Workings: | |||
| Direct materials | Conversion costs | ||
| Beginning work in process | =45000*75% | =45000*10% | |
| Ending work in process | =55000*25% | =55000*70% | |
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Reutter, Inc. makes a single product and uses the FIFO method of
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‘etched’ products and then completes them by adding appropriate
writing. In Wiring, the direct materials are placed into production
when the process is 35% complete. Conversion costs are incurred
evenly throughout the process. The relevant information for April
is...
Reutter, Inc. makes a single product and uses the FIFO method of process costing. The company’s...
Reutter, Inc. makes a single product and uses the FIFO method of process costing. The company’s product goes through two processing departments – Etching and Wiring – which completes the process. This problem focuses on the Writing department which received the ‘etched’ products and then completes them by adding appropriate writing. In Wiring, the direct materials are placed into production when the process is 35% complete. Conversion costs are incurred evenly throughout the process. The relevant information for April is...
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Brian's Frozen Pizzas uses FIFO process costing. Selected production and cost data follow for April 2018 (Click the icon to view the production and cost data) Read the requirements Prepping Department Units to account for Requirement la 20,000 On March 31, the Prepping Department beginning Work in Process Inventory was 75% complete for materials and 50% complete for conversion costs. This means that for the beginning inventory of the materials and of conversion costs were added during April Beginning work-in-process,...
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Selected production and cost data of Lisa's Compound Co. follow for May 2018: (Click the icon to view the production and cost data.) On May 31, the Mixing Department ending Work-in-Process Inventory was 70% complete for materials and 25% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 75% complete for materials and 60% complete for conversion costs. The company uses the welghted average method. Read the requirements. Requirement 1. Compute the equivalent units of production for direct...
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Reutter, Inc. makes a single product and uses the FIFO method of
process costing. The company’s product goes through two processing
departments – Etching and Wiring – which completes the process.
This problem focuses on the Writing department which received the
‘etched’ products and then completes them by adding appropriate
writing. In Wiring, the direct materials are placed into production
when the process is 35% complete. Conversion costs are incurred
evenly throughout the process. The relevant information for April
is...
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