Berrian Company manufactures car seats in its Denver plant. Each car seat passes through the assembly department and testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 90?% complete. Conversion costs are added evenly during the testing?department's process. As work in assembly is?completed, each unit is immediately transferred to testing. As each unit is completed in?testing, it is immediately transferred to Finished Goods. Berrian Company uses the?weighted-average method of process costing. Data for the testing department for October 2017 are as?follows:
x P17-39 (similar to) iQuestion Help Berrian Company manufactures car seats in its Denver plant. Each car seat passes through the assembly department and testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 90% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Berrian Company uses the weighted-average method of process costing. Data for the testing department for October 2017 are as follows: (Click the icon to view the testing department data.) Read the requirements. Requirement 1. What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory? Transferred-in costs Direct materials (a) Beginning work-in-process inventory 100% 0% i Data Table - X (b) Ending work-in-process inventory 100% 0% Requirement 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column Equivalent Units Physical Units Transferred-In Direct Conversion Transferred-in Direct Conversion (Car Seats) Costs Materials Costs 7,500 $2,937,000 $0 $944,605 Physical Units Costs Materials Costs Work in process, October 1a Transferred in during October 2017 Work in process, beginning 7,500 Completed during October 2017 26,300 22,500 Work in process, October 31 3,700 Transferred in during current period Total costs added during October 2017 $7,863,000 $9,625,800 $3,960,835 To account for 30,000 a Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 75%. Completed and transferred out during current period 26,300 26,300 26,300 26,300 Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 60%. Work in process, ending 3,700 3,700 0 2,220 Print Done Accounted for 30,000 Equivalent units of work done to date 30,000 26,300 28,520 Requirement 3. For each cost category, summarize total testing department costs for October 2017, calculate the cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work in process. Begin by summarizing the total costs to account for. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.)@ P17-39 (similar to) EQuestion He... {at Berrian Company manufactures car seats in is Denver plant. Each car seat passes through the assembly department and testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 90% complete Conversion cosh are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Berrian Company uses the weightedaverage method of process costing. Data for the testing department for October 2017 are as follows: a (Click the icon to view the testing department data.) Read the g ..-..a..-" -. . .. -..-.. ....-. .....gcq, \"...\"... -..-..c.-.\" \"...... ...- ...-..\"g ..-y.......... ...\"... puma... ..."... ...- ...... \"......" ' ements. .-. ,c... \"..---.m \\. .. mum"..- ... - -..\"...w, \"...... -..... ... -...-. . ...- .......-,,..c.- \"..., Transferredin Direct Conversion Physical Units Costs Materials Costs 0 Data Table _ X Work in process, beginning 7,500 Transferred in during current period 2250') To account for 30'000 Physlcal Unlts Transferred-In Dlrect Converslon Completed and transferred out during current period 26.300 26.300 26,300 26.300 (Car Seats) Costs Materials Costs Work in process, ending 3:700 3,700 0 2,220 xi: :ergs'; 312103;; :3 :r 2017 7'50: 32337900 $0 $944505 Accounted for 30,000 Completed during October 2:17 26,333 Equivalent units of work done to date 30'000 A $ iiii'giifig'gclobe. 2017 3' $7,863,000 $9,625,800 $3,960,835 Requirement 3. For each cost category, summarize total testing department costs for October 2017, calculate the cost per equivale 23:32: :f 3:33;; ::::;::::::: 2:: :22: 3:: :22232 3:: $3232: :::: 22:2 Begin by summarizing the total costs to account for. (For amounts with a 0 balance. make sure to enter "0" in the appropriate cell.) Total Transferred-in Direct Conversion Print ' Done Production Costs Costs Materials Costs Work in process, beginning Costs added in current period Total costs to account for Choose from any list or enter any number in the input fields and then click Check
