Susan Manners, cost accountant for Lean Jeans, Inc., spent the weekend completing a production report for the inspection department for the month of December.

Inspection is the final department in the production of fashion jeans. In that department, each pair of jeans is carefully inspected for quality workmanship. At the end of the inspection process, a slip of paper with “Inspected by #_____”

is slipped into a back pocket, and the jeans are placed in a bin to be transferred to finished goods.

First thing Monday morning, Susan returned to work and found that someone had accidentally spilled coffee on her report, partially obliterating some of the figures. Susan has only one hour to reconstruct her report.

Inspection Department Production Report For the Month of December

(Weighted Average Method)

UNIT INFORMATION Units to account for:

Beginning inventory Q Transferred in from Assembly 4,000 Total units to account for 4,700 Equivalent Units Physical Prior Flow Department Materials Conversion Units accounted for:

Units completed ¢ ?

Units in ending WIP 900 & —_ 2 Total units 4,700 2 3,800 4,250 COST INFORMATION Prior Department Materials Conversion Total Costs to account for:

Beginning WIP $11,900 2 $ 210 $12,110 Incurred in December 2 ee 4,040 72,097 Total cost $79,900 $57 $4,250 $84,207 Unit cost $17.00 2 $1.00 2 Transferred Ending Out WIP Total Costs accounted for:

Goods transferred out 2 — 2 Ending inventory:

Prior department = ? 2 Materials = = =

Conversion = ? ?

Total costs accounted for @ $15,750 $84,207 Required:

Help Susan meet the deadline by filling in the appropriate number for each question mark.