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 | |||
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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