Question

Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,400 units during...

Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,400 units during November. The following production activity unit and cost information refers to the assembly department’s November production activities.

Assembly Department Units Percent of Direct
Materials
Percent of
Conversion
Beginning work in process 3,000 60 % 40 %
Units transferred out 10,000 100 % 100 %
Ending work in process 5,400 80 % 30 %
Beginning work in process
inventory—Assembly dept
$ 3,027 (consists of $1,448 for direct materials
and $1,579 for conversion)
Costs added during the month:
Direct materials $ 20,032
Conversion $ 18,756

Required:

Equivalent Units of production (EUP) - weighted average method

Units % Materials EUP
Total

Required:

Equivalent Units of production (EUP) - weighted average method

Units % Conversion EUP
Total

Homework Answers

Answer #1
Equivalent Units of production (EUP) - weighted average method
Units % Materials EUP
Units completed and transferred out 10000 100% 10000
Ending work in process ­ units 5400 80% 4320
Total 15400 14320
Equivalent Units of production (EUP) - weighted average method
Units % Conversion EUP
Units completed and transferred out 10000 100% 10000
Ending work in process ­ units 5400 30% 1620
Total 15400 11620
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