6-5

1. Antler Company manufactures glass cleanser. The mixing department, the first process department mixes the chemicals required for the cleanser. The following data are for 2010:

Work in process, January 1, 2010
Gallons started	150,000
Gallons transferred out	126,000
Direct materials cost	$150,000
Direct labor cost	$297,600
Overhead applied	$446,400

2. Direct materials are added at the beginning of the process. Ending inventory is 95% complete with respect to direct labor and overhead

Required

1. Prepare a production report for mixing department for 2010

6-10

1. Marida Products, Inc., produces plastic cases used for video cameras. The product passes through three departments. For April, the following equivalent units schedule was prepared for the first department:

	Direct Materials	Conversion Costs
Units completed	5,000	5,000
Units, ending work in process * percentage completed
6,000*100%	6,000
6,000*50%		3,000
Equivalent units of output	11,000	8,000

2. Costs assigned to beginning work in process: direct materials, $30,000; conversion costs, $5,000. Manufacturing costs incurred during April: direct materials, $25,000; conversion costs, $65,000. Marida uses the weighted average method

Required

1. Compute the unit cost for April
2. Determine the cost of ending work in process and the cost of goods transferred out

6-18

1. Peterson Company Produces a Product that passes through all three processes: fabrication, assembly, and finishing. All manufacturing costs are added uniformly for all processes. The following information was obtained for the assembly department for April 2010:
   1. Work in process, April 1, had 10,000 units (40% completed and the following costs:

Direct Materials	$8,000
Direct Labor	$12,000
Overhead	$4,000

2. During the month of April, 20,000 units were completed and transferred to the finishing department, and the following costs were added to production:

Direct Materials	$24,000
Direct Labor	$16,000
Overhead	$12,000

3. On April 30, there were 5,000 partially completed units in process. These units were 80% complete

Required

1. Prepare a cost of production report for the assembly department for April using the weighted average method of costing. The report should disclose the physical flow of units, equivalent units, and unit costs and should track the disposition of manufacturing costs.