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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,000 units during November. The following production activity in both units
Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,000 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Assembly Department Units Direct Materials Beginning work in process inventory Units started this period 2,500 60% Percent Complete for Conversion 40% 11,000 Units completed and transferred out 9,500 Ending work in process inventory 4,000 85% 35% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 1,230 510 $ 1,740 14,250 15,840 30,090 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method. Cost per Equivalent Unit of Production Direct Materials Conversion Total costs Equivalent units of production Cost per equivalent unit of production
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