Question

The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10.900 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 Unit Beanstered out Ending Work in procesa Unita 2.500 9,500 3,900 Percent of Conversion 401 1001 2009 $1,477 (includes $944 for direct materials and $533 for conversion) Beginning work in procesa inventory-Assembly dept Costs added during the month: Direct materials Conversion Required: Prepare the November 30 journal entry to record the transfer of units (and costs) from the assembly department to the painting department. Use the weighted average method. View transaction list Journal entry worksheet Record the transfer of units from the assembly department to the painting department (weighted average method.) Notei Enter debits before credits. General Journal Debit Transaction Credit Char entry Vw general journal Record entry < Prey 8 of 10 Next >

Answer 1

			Equivalent unit of production
			Direct material		Conversion
		Whole units	% Completed	EUP	% Completed	EUP
Units transferred out		9,500	100%	9,500	100%	9,500
Ending work in process		3,900	80%	3,120	30%	1,170
Total		13,400		12,620		10,670
Cost per equivalent unit
		Direct material	Conversion
Beginning work in process cost		$                      944	$                  533
Cost added during the month		11,676	15,472
Total cost (a)		$                 12,620	$             16,005
Equivalent unit of production (b)		12,620	10,670
Cost per equivalent unit (a/b)		$                     1.00	$                 1.50
Cost of units transferred out
		Direct material	Conversion	Total
Equivalent units of transferred out (a)		9,500	9,500
Cost per equivalent unit (b)		$                     1.00	$                 1.50
Total cost (a × b)		$                   9,500	$             14,250	$            23,750
Transactions	General Journal	Debit	Credit
1	Work in process - Painting department	$                 23,750
	Work in process - Assembly department		$             23,750
	(to record transfer of cost from assembly to painting department)

Note: EUP - Equivalent unit of production