Question
Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,100 units during November. The following production activity unit and cost information
Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,100 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 | 3,500 | 60 | % | 40 | % | ||||
Units transferred out | 10,500 | 100 | % | 100 | % | ||||
Ending work in process | 5,100 | 80 | % | 30 | % | ||||
Beginning work in process inventoryAssembly dept | $ | 3,359 (consists of $1,902 for direct materials and $1,457 for conversion) | |
Costs added during the month: | |||
Direct materials | $ | 19,968 | |
Conversion | $ | 20,197 |
Calculate the assembly departments equivalent units of production for materials and for conversion for November. Use the weighted-average method.
Calculate the assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the weighted-average method.
Assign costs to the assembly departments outputspecifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the weighted-average method. (Do not round intermediate calculations.)
Prepare the November 30 journal entry to record the transfer of costs from the assembly department to the painting department. Use the weighted-average method.
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