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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,200 units during November. The following production activity in both units and
Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,200 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion Cost per Equivalent Unit of Production Costs added this period Units Total costs - Equivalent units of production Cost per equivalent unit of production 2,500 10,200 9,500 3,200 Percent Complete for Direct Materials 60% Direct Materials $964 1,519 11, 256 19,721 85% Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method. Conversion Percent Complete for Conversion 40% $ 2,483 30,977 35%
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