Question

The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,500 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 2,500 9,500 3,500 Percent of Direct Materials Added 608 1000 900 Percent of Conversion 408 1000 408 $1,937 (includes $1,427 for direct materials and $510 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 12.488 $ 15,840 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 costs transferred out Costs of ending work in process Direct materials Conversion Total costs of ending work in process Total costs assigned $ < Prev 2 of 10 Next >

Answer 1

Equivalent unit of material = 9500+(3500*90%) = 12650

Equivalent unit of conversion = 9500+(3500*40%) = 10900

Cost per equivalent unit of material = (1427+12488)/12650 = 1.10

Cost per equivalent unit of conversion = (510+15840)/10900 = 1.50

cost of units transferred out
Direct material	10450
Conversion	14250
Total costs transferred out		24700
Cost of ending work in process
Direct materials	3465
Conversion	2100
Total cost of ending work in process		5565
Total cost assigned		30265