Operation costing. (Chapter Appendix II) The Gabriel Corporation produces a standard¬

sized window in four operations—framing, assembly, staining, and painting. The windows differ in the type of wood (pine, oak) and glass (regular, tempered) used. The framing and assembly operations are common to all windows, but thereafter they are either stained or painted but not both. The total conversion costs forJune are Framing Assembly Staining Painting Total conversion costs $82,500 $115,500 $39,600 $59,400 There is no beginning or ending inventory of windows in June. A total of 3,000 windows are produced inJune, half ofwhich are stained and half ofwhich are painted. The conversion cost for each unit passing through a given operation is the same.
Details oftwo work orders processed in June are as follows:
Work Order 626 Work Order 750 Number ofwindows .50 100 Direct materials costs $5,500 $9,800 Finishing operation Painting Staining Required 1. Tabulate the conversion costs of each operation, the total units produced, and the conver¬
sion cost per unit.
2. Calculate the total costs and the total cost per window ofwork order 626 and work order 750.
PROBLEMS