Homework Answers
1)
| Pulping | Conversion | |
| Units transferred to next department | 133900 | 133900 |
| Work in process inventory, March 31 | (7000*100%)= 7000 | (7000*75%)= 5250 |
| Equivalent units of production | 140900 | 139150 |
2)
| Pulping | Conversion | |
| Cost in work in process inventory, March 1 | $885 | $360 |
| Add: Cost added during March | 44203 | 21904 |
| Total costs | $45088 | $22264 |
| Equivalent units of production | 140900 | 139150 |
| Cost per equivalent unit | $0.32 | $0.16 |
3)
| Pulping | Conversion | Total | |
| Cost of ending work in process inventory | (7000*$0.32)= $2240 | (5250*$0.16)= $840 | $3080 |
4)
| Pulping | Conversion | Total | |
| Cost of units completed and transferred out | (133900*$0.32)= $42848 | (133900*$0.16)= $21424 | $64272 |
5)
| Drying Department | |
| Cost Reconciliation | |
| Costs to be accounted for: | |
| Costs in work in process inventory, March 1 (885+360) | $1245 |
| Cost added during March (44203+21904) | 66107 |
| Total cost to be accounted for | $67352 |
| Costs accounted for as follows: | |
| Costs of units completed and transferred | $64272 |
| Costs in work in process inventory, March 31 | 3080 |
| Total cost accounted for | $67352 |
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Scribners Corporation produces fine papers in three production departments—Pulping, Drying, and Finishing. In the Pulping Department,...
Scribners Corporation produces fine papers in three production departments—Pulping, Drying, and Finishing. In the Pulping Department, raw materials such as wood fiber and rag cotton are mechanically and chemically treated to separate their fibers. The result is a thick slurry of fibers. In the Drying Department, the wet fibers transferred from the Pulping Department are laid down on porous webs, pressed to remove excess liquid, and dried in ovens. In the Finishing Department, the dried paper is coated, cut, and...
Scribners Corporation produces fine papers in three production departments—Pulping, Drying, and Finishing. In the Pulping Department,...
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Scribners corporation produces
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