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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,300 units during November. The following production activity in both units and
Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,300 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 Direct Materials 3,000 60% Percent Complete for Percent Complete for Conversion 40% 10,300 Units completed and transferred out 10,000 Ending work in process inventory 3,300 80% 30% Cost of beginning work in process. Direct materials Conversion Costs added this month Direct materials Conversion $ 896 1,800 $ 2,696 13,008 14,685 27,693 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 Calculate the Assembly department's cost per equivalent unit of production weighted average method. Cost per Equivalent Unit of Production Direct Materials Conversion Cost of ending work in process Costs added this period Costs of beginning work in process Costs transferred out
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