Question

Help Seve & Exit Submit Homework Saved Check my work 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 11,200 units during November. The following production activity unit and cost information refers to the assembly department's November production activities Percent of Direct Percent o sembly Department Beginning work in process Units transferred out Ending work in process UnitsMaterials Added 2,500 9,588 4,200 60% 100% 8ea Conversi 46)% 100% 30% Beginning work in process $2,706 (includes $1,682 for direct materials inventory Assembly dept and $1,824 for conversion) Costs added during the month: Direct materials Conversion $17,608 $20,496 Qs 20-16A FIFO: Assigning costs to output LO C4 Required: Assign costs to the assembly department's output-specifically, the units transferred out to the painting department and the units that remain in process in the assembly departnent at month-end. Use the FIFO method. (Do not round intermediate calculations.) of units ransferred out Cost of beginning work in process inventory Costs to complete beginning work in process Direct materials Conversion くPrev 10 11 1 of 19 Ill Next >

Answer 1

Statement showing equivalent units produced :-

Particulars	units	equivalent unit considering direct material	equivalent units considering conversion cost
Beginning WIP	2500	1500 (2500x60%)	1000 (2500x40%)
Started and completed during this period	7000	7000	7000
Completed during the period	9500
Ending WIP	4200	3360 (4200x80%)	1260 (4200x30%)
Total equivalent units		11860	9260

Assignment of cost

Carlberg	company
FIFO method
Costs of units transferred out
Cost of beginning work in process inventory		2706
Cost to complete beginning work in process
Direct material {(17608/11860)x1500}	2227
Conversion {(20496/9260)x1000}	2213
Total costs to complete		4440
Costs of units started and completed during this period
Direct material {(17608/11860)x7000}	10393
Conversion {(20496/9260)x7000}	15494
Total cost of unit started and completed		25887
Total costs of units transferred out		$33033
Cost of ending work in process inventory
Direct material {(17608/11860)x3360}	4988
Conversion {(20496/9260)x1260}	2789
Total cost of ending work in process		7777
Total cost assigned		$40810