Question

pleasedo the whole thing ❤️

9 1 Exercise 3 2 3 Global Defense manufactures its product in two departments, Assembly and Testing. 4 The following information is available for the month of March. 5 Assembly Department 6 The beginning work in process inventory consisted of 225 units with a total cost of 7 $26,100 ($18,000 direct materials and $8,100 conversion costs). The beginning 8 work in process inventory was 80% complete as to conversion costs. During March, an additional 275 units were started into production. 400 units were completed and 10 transferred out to the Testing Department during March. The ending work in process 11 inventory consisted of 100 units that were 50% complete as to conversion 12 costs. Materials are added at the beginning of the process in the Assembly 13 Department. During March, the following costs were incurred: direct materials 14 $19,800, direct labor $10,000, and factory overhead $6,380. 15 Testing Department 16 The beginning work-in-process inventory consisted of 240 units with a total cost of 17 $51,600 ($33,600 transferred-in cost and $18,000 conversion costs). The beginning 18 work in process inventory was 25% complete as to conversion costs. A total of 440 19 units were completed and transferred out to finished goods during March. The 20 ending work in process inventory consisted of 200 units which were 80% complete 21 as to conversion costs. Materials are added at the end of the process in the Testing 22 Department. During March, the following costs were incurred: direct materials 23 $13,200, direct labor $28,600, and factory overhead $20,000. 4 Instmietinne

Answer 1

A.

	Global Defense
	Production Report-Assembly Dept.
	March
I.	Schedule of Equivalent Units
	Beg WIP	225
	Units started	275
	Total units to account for	500
			DM	CC
	Units completed	400	400	400
	End WIP	100	100	50
	Total units accounted for	500
	Equivalent unit of production		500	450
II.	Computation of per unit costs
		Beg WIP	Current Costs	Total Costs	Equiv. Units	Unit cost
	DM	18000	19800	37800	500	75.60
	CC	8100	16380	24480	450	54.40
	Totals	26100		62280		130.00
III.	Assignment of costs to production
	Cost of goods manufactured:	52000
	(400 x $130)
	Ending work in process:
	DM (100 x $75.60)	7560
	CC (50 x $54.40)	2720
	Total ending work in process	10280
	Total cost assigned	62280

B.

General Journal
Account Titles	Debit	Credit
Work in process-Testing dept.	52000
Work in process-Assembly dept.		52000
(To record transfer from Assembly to Testing)

Format required for Testing department