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 2,000 9,000 3,000 Percent of Direct Materials Added 60% 100% Percent of Conversion 40% 100% 30% sex $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 Required: Calculate the assembly department's equivalent units of production for materials and for conversion for November. Use the

Answer 1

Calculate the requirements as follows: A B C D Equivalent units of production (EUP) - weighted average method Units % Materials EUP 3 Units completed and transferred out 9000 100% 9000 4 Ending work in process - units 3000 80% 2400 5 Total 12000 11400 Equivalent units of production (EUP) - weighted average method Units % Conversion EUP 9 Units completed and transferred out 9000 100% 9000 10 Ending work in process - units 3000 30% 900 11 Total 12000 9900 Calculations: Α B C D 1 Equivalent units of production (EUP) - weighted average method Units % Materials EUP 3 Units completed and transferred out 9000 =B3*C3 4 Ending work in process - units 3000 0.8 =B4*C4 5 Total =SUM(B3:B4) =SUMD3:D4) Equivalent units of production (EUP) - weighted average method Units % Conversion EUP 9 Units completed and transferred out 9000 =B9*C9 10 Ending work in process - units 3000 0.3 =B10*c10 11 Total =SUM(B9:B10) =SUMD9:010) Note: Instead of units completed and transferred out, "units transferred out" can also be used.