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Bentley Enterprises uses process costing to control costs in manufacturing dust sensors for the mining industry. The following information refers to November operations. Work in

Bentley Enterprises uses process costing to control costs in manufacturing dust sensors for the mining industry. The following information refers to November operations. 

Work in progress, November 1, 16,000 units. 100,000 units began to be manufactured during November. Work in Progress, November 30, 24,000 units. Beginning inventory was 60% complete for materials and 20% complete for conversion costs. Ending inventory was 90% complete for materials and 40% complete for conversion costs.

The costs for November are as follows. 

Beginning inventory: 

direct materials, $54,560; direct labor, $20,320; Manufacturing overhead, $15,240.

Costs incurred during the month: 

direct materials, $468,000; direct labor, $182,880; manufacturing overhead, $391,160. 

What are the total costs in ending work-in-process inventory, assuming Bentley uses weighted average process cost?

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To calculate the total costs in ending workinprocess WIP inventory using the weighted average process cost method we need to calculate the equivalent units of production for both materials and convers... blur-text-image

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