Question
Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,300 units during November. The following production activity unit and cost information
Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,300 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.
Assembly Department | Units | Percent of Direct Materials | Percent of Conversion | ||||||
Beginning work in process | 3,000 | 70 | % | 30 | % | ||||
Units transferred out | 10,000 | 100 | % | 100 | % | ||||
Ending work in process | 4,300 | 80 | % | 30 | % | ||||
Beginning work in process inventoryAssembly dept | $ | 2,294 (consists of $1,533 for direct materials and $761 for conversion) | |
Costs added during the month: | |||
Direct materials | $ | 11,907 | |
Conversion | $ | 21,819 | |
QS 16-11 Weighted average: Cost per EUP LO C2
Required: Calculate the assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the weighted-average method.
Choose numerator Choose denominator
/ Cost per equivalent unit of production
Direct materials /
Conversion /
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