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 10,700 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 Percent of Assembly Department Beginning work in process Units transferred out Ending work in process Units 3,000 10,000 3,700 70% 100% 98% Conversio 30% 100% 30% Beginning work in process $1,756 (includes $977 for direct materials inventory-Assembly dep and $779 for conversion) Costs added during the month: $ 12,353 $ 21,441 Direct materials onve r s 1 on Required Assign costs to the assembly department's output-specifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the weighted-average method. (Do not round intermediate calculations.) CARLBERG COMPANY Weighted-average method Costs of units transferred out Direct materials $ 10,000 Conversion Total costs transferred out $ 10,000 Costs of ending work in proces:s Direct materials Conversion Total costs of ending work in process Total costs assigned $ 10,000

Answer 1

Equivalent unit

	Physical Unit	%	EUP-Material	%	EUP-Conversion
Unit transferred out	10000	100%	10000	100%	10000
Ending work in process unit	3700	90%	3330	30%	1110
Total	13700		13330		11110

Cost per equivalent unit

	Material	Conversion
Beginning WIP	977	779
Cost added	12353	21441
Total Cost	13330	22220
Equivalent unit	13330	11110
Cost per equivalent unit	1	2

Cost allocation

CARLBERG COMPANY
Weighted average method
Cost of units transferred out
Direct material	10000
Conversion	20000
Total Cost transferred out		30000
Cost of ending work in process
Direct material	3330
Conversion	2220
Total Cost of ending work in process		5550
Total Costs assigned		35550