Question

Production Report

Tomar Company produces vitamin energy drinks. The Mixing Department, the first process department, mixes the ingredients required for the drinks. The following data are for April:

Work in process, April 1	—
Quarts started	90,000
Quarts transferred out	75,000
Quarts in EWIP	15,000
Direct materials cost	$153,000
Direct labor cost	$165,000
Overhead applied	$330,000

Direct materials are added throughout the process. Ending inventory is 40 percent complete with respect to direct labor and overhead.

Required:

Prepare a production report for the Mixing Department for April. If an answer is zero, enter "0".

Tomar Company
Mixing Department
Production Report for April
Unit Information
Units to account for:
Units in beginning work in process
Units started
Total units to account for
Units accounted for:
	Physical Flow	Equivalent Units
Units completed
Units in ending work in process
Total units accounted for
Work completed
Cost Information
Costs to account for:
Beginning work in process		$
Incurred during the period
Total costs to account for		$
Divided by equivalent units
Cost per equivalent unit		$
Costs accounted for:
Goods transferred out		$
Ending work in process
Total costs accounted for		$

Answer 1

Solution

Tomar Company
Mixing Department
Production Report for April
Unit Information
Units to account for:
Units in beginning work in process		0
Units started		90000
Total units to account for		90000
Units accounted for:
	Physical Flow	Equivalent Units
Units completed	75000	75000
Units in ending work in process	6000	6000
Total units accounted for	81000	81000
Work completed
Cost Information
Costs to account for:
Beginning work in process		$                -
Incurred during the period		$ 648,000.00
Total costs to account for		$ 648,000.00
Divided by equivalent units		81000
Cost per equivalent unit		$            8.00
Costs accounted for:
Goods transferred out [8 x 75000)		$ 600,000.00
Ending work in process [8 x 6000]		$   48,000.00
Total costs accounted for		$ 648,000.00