The Trinity River Corp. manufactures sporting goods. Production of the Model HQ baseball passes through two departments. Department A winds a fiber cord tightly around a hard rubber core. In Department B a horsehide cover is prepared and laced onto the balls received from Department A. Finished baseballs then move into another department for packaging. The following information is recorded in Department B for November:

In Department B the balls are inspected immediately upon receipt from Department A. If accepted, additional materials are added at the beginning of the process. Normal spoilage is \(2 \%\) of the units begun. Department B's work-in-process on November 1 consisted of 2,000 units which were \(60 \%\) complete as to conversion. Work-in-process costs at November I were: materials, \(\$ 3,030\); conversion, \(\$ 9,235\), and transferred-in, \(\$ 9,000\). At November \(30,1,000\) units were in-process, \(60 \%\) complete as to conversion. Using the weighted average method, determine:

(a) Total cost of the Model HQ transferred out of Department B.

(b) Total cost of ending inventory in Department B.

(c) Cost of abnormal spoilage.

(d) Entry reflecting transfer of goods out of Department B.

Transcribed Image Text:

Production completed: Production started: Costs: Spoilage: 10,700 units. 10,000 units. $20,370 for materials, $44,440 for conversion, and $30,000 of costs transferred from Department A. 300 units.