Question

Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,100 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 3,000 10,000 4,100 Percent of Direct Materials 60% 100% 90% Percent of Conversion 40% 100% 40% $1,823 (consists of $1,511 for direct materials and $312 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 19,024 $ 22,968 Required: Calculate the assembly department's equivalent units of production for materials and for conversion for November. Use the FIFO method. Complete this question by entering your answers in the tabs below. Materials Conversion Calculate the assembly department's equivalent units of production for materials for November. Use the FIFO method. Equivalent units of production (EUP) - FIFO method Units % Materials EUP Total Materials Conversion >

Answer 1

1

	Units	% Material	EUP
Beginning work in process inventory	3000	40%	1200
Units started and completed	7000	100%	7000
Ending work in process inventory	4100	90%	3690
Total	14100		11890

2.

	Units	% Material	EUP
Beginning work in process inventory	3000	60%	1800
Units started and completed	7000	100%	7000
Ending work in process inventory	4100	40%	1640
Total	14100		10440