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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,000 units during November. The following production activity in both units
Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,000 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Units Percent Complete for Direct Materials Percent Complete for Beginning work in process inventory 2,000 60% Conversion 40% Units started this period 10,000 Units completed and transferred out 9,000 Ending work in process inventory 3,000 80% 30% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 996 585 $ 1,581 10,404 12,285 22,689 Assign costs to the Assembly department's output-specifically, 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.) Completed and transferred out Direct materials Conversion CARLBERG COMPANY Cost assignment-Weighted average EUP Cost per EUP Total Cost 10,000 $ 10,000 $ 1.60 $ 16,000 2.00 20,000 $ 36,000 Ending work in process Direct materials Conversion Total costs accounted for 0 $ 36,000
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