Always Christmas makes artificial Christmas trees in two departments: Cutting and Boxing. In the Cutting Department, wire wrapped with green $$needles$$ is placed into production at the beginning of the process and is cut to various lengths. The $$branches$$ are then transferred to the Boxing Department, where the lengths are separated into the necessary groups to make a tree. The $$limbs$$ are then placed in boxes and immediately sent to Finished Goods.

The following data are available related to the October production in each of the two departments:

Percent of Completion

Units Transferred In Material Conversion

Cutting Development

Beginning WIP Inventory $8,000$ N$/$A $10040$

Started in process $36,000$

Ending inventory $3,600$ N$/$A $10070$

Boxing Department

Beginning WIP Inventory $2,500100065$

Transferred in $?$

Ending inventory $1,200100070$

Costs

Transferred In Material Conversion

Cutting Department

Beginning WIP Inventory N$/$A $$293,000$ $$80,000$

Current period N$/$A $1,379,0001,293,440$

Boxing Department

Beginning WIP Inventory $$166,420$ $$-$ $$6,993$

Current period $?383,640246,120$

Part A

Part B

a$.$ Prepare a cost of production report for the Cutting Department assuming a weighted average method.

Note: Round the costs per EUP to the nearest two decimal points; use the rounded amounts in subsequent calculations.

Note: Other than costs per EUP, round all amounts to the nearest whole dollar.

Cutting Department

Cost of Production Report $($WA Method$)$

For the Month of November

Production Data: Units

Beginning WIP inventory Answer

Units started Answer

Units to account for Answer

Units Material Conversion

Beginning WIP Inventory Answer

Answer

Answer

Started & completed Answer

Answer

Answer

Ending WIP inventory Answer

Answer

Answer

Units accounted for Answer

Answer

Answer

Cost Data: Total Material Conversion

Beginning WIP Inventory Answer

Answer

Answer

Current costs Answer

Answer

Answer

Cost to account for Answer

Answer

Answer

Divided by EUP Answer

Answer

Cost per EUP Answer

Answer

Answer

Cost Assignment

Transferred out Answer

Ending inventory:

Material Answer

Conversion Answer

Answer

Total cost accounted for Answer