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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 | Units | Percent Complete for Direct Materials | Percent Complete for Conversion |
---|---|---|---|
Beginning work in process inventory | 3,000 | 60% | 40% |
Units started this period | 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 | $ 896 | |
Conversion | 1,800 | $ 2,696 |
Costs added this month | ||
Direct materials | 13,008 | |
Conversion | 14,685 | 27,693 |
Weighted average: Cost per EUP LO P1
Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method.
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