Beginning work in process inventory: 140,000 meters at a cost of 46,200 for direct materials, 24,900 for direct labor, and 24,900 for factory overhead.The conversion process was 55% complete. Units started into production: 260,000 meters Units completed and transferred to finished goods: 380,000 meters Ending work in process inventory: 20,000 meters, 30% complete Additional costs incurred during the period: Direct materials, 85,400

Direct labor, 98,200

Factory overhead, 98,600 make a cost of production report for Howorth.

Howorth Dental Cost of Production Report Weighted-average method Unit Reconciliation: Quantity Beginning Work in Process Started into Production Total Units into Production Equivalent Units Calculations: Conversion Direct

Materials Direct

Labor Factory

Overhead Transferred to Finished Goods Ending Work in Process Total Units Reconciled Ending WIP Completion Status:

Materials = 100% and Conversion = 30% Cost Per Equivalent Unit: Conversion Total Cost Direct

Materials Direct

Labor Factory

Overhead Beginning Work in Process Costs Incurred During Period Total cost Equivalent Units (from above) Costs per equivalent unit

Cost Allocation: EQUIVALENT UNITS (from above): CONVERSION Total

Cost Direct

Materials Direct

Labor Factory

Overhead Transferred to Finished Goods (units @each) Ending Work in Process Incurred (Material @ ) Incurred (Conver. @) Total Ending Work in Process Total Cost Allocation