Question

Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,700 units during November. The following production activity unit and cost information refers to the assembly department’s November production activities.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.)

Use the following information for the Quick Study below. [The following information applies to the questions displayed below.) Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,700 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 2.000 9,000 4,700 Percent of Direct Materials 656 1001 Percent of Conversion 350 1008 90 405 $2,648 (consists of $1,407 for direct materials and $1,241 for conversion) Beginning work in process Inventory Assembly dept Costs added during the month. Direct materiala Conversion $ 25,053 $25.959 QS 03-12 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.)

Answer 1

	Units	%Materials	EUP-Materials	%Conversion	EUP-Conversion
Units completed and transferred out	9000	100%	9000	100%	9000
Ending work in process	4700	90%	4230	40%	1880
Total units	13700		13230		10880
Cost per equivalent unit of production		Materials	Conversion
Cost of beginning work in process		1407	1241
Costs incurred this period		25053	25959
Total costs		26460	27200
÷ Equivalent units of production		13230	10880
Cost per equivalent unit of production		2.00	2.50
Weighted-Average method
Cost of units transferred out
Direct materials	18000		=9000*2
Conversion	22500		=9000*2.5
Total costs transferred out		40500
Cost of ending work in Process
Direct materials	8460		=4230*2
Conversion	4700		=1880*2.5
Total Cost of ending work in Process		13160
Total costs assigned		53660