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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,400 units during November. The following production activity in both units and
Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,400 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Percent Direct Complete for Assembly Department Units Materials Conversion Beginning work in process inventory 2,000 75% 25% Units started this period 11,400 Units completed and transferred out 9,000 Ending work in process inventory 4,400 85% 35% Cost of beginning work in process Direct materials Conversion Costs added this month $ 1,688 498 $ 2,186 Direct materials Conversion 17,422 20,582 38,004 QS 16-13 (Algo) Weighted average: Entry to transfer costs LO P4 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. 1. Compute the total equivalent units of production for direct materials and conversion. 2. Compute the costs per equivalent unit of production. 3. Assign costs to the mixing department's output (units transferred to bottling and ending work in process inventory)
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