Question

The Cariberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,300 units during November. The following production activity unit and cost information refers to the assembly department's November production activities Percent of Direct Materials Added Assembly Department Beginning work in process Units transferred out Ending work in process 3,20 10,200 5,30 Percent of Conversion 25% 1 40 $1,767 (includes $1,143 for direct materials and $624 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month Direct materials Conversion . $ 13,827 $ 17,856 QS 3-12 Weighted average: Assigning costs to output LO C3 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 department at month-end. Use the weighted average method. (Do not round Intermediate calculations.) CARLBERG COMPANY Weighted average method Costs of units transferred out Direct materials Conversion Total cost transferred out Costs of onding work in process Conversion Total costs of ending work in process Total costs assloned

Answer 1

Equivalent unit of material = 10200+(5300*90%) = 14970

Equivalent unit of conversion = 10200+(5300*40%) = 12320

Cost per equivalent unit of material = (1143+13827)/14970 = 1

Cost per equivalent unit of conversion = (624+17856)/12320 = 1.50

No	Transaction	General journal	Debit	Credit
1	1	Work in process inventory-Painting (10200*2.5)	25500
		Work in process inventory-Assembly		25500