Question

Required information The following information applies to the questions displayed below.) The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,000 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 2.009 9,000 3,000 Percent of Direct Materials Added 6e 100% Percent of Conversion 40 100% 30% $1,581 (includes $996 for direct materials and $585 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 10,404 $12,285

Answer 1

Equivalent unit of material = 9000+(3000*80%) = 11400

Equivalent unit of conversion = 9000+(3000*30%) = 9900

Cost per equivalent unit of material = (996+10404)/11400 = 1

Cost per equivalent unit of conversion = (585+12285)/9900 = 1.30

Date	account and explanation	Debit	Credit
	Work in process-Painting (2.3*9000)	20700
	Work in process-Assembly		20700