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Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,700 units during November. The following production activity unit and cost information
Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,700 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.
Assembly Department | Units | Percent of Direct Materials | Percent of Conversion | ||||||
Beginning work in process | 2,000 | 65 | % | 35 | % | ||||
Units transferred out | 9,000 | 100 | % | 100 | % | ||||
Ending work in process | 4,700 | 90 | % | 40 | % | ||||
Beginning work in process inventoryAssembly dept | $ | 2,648 (consists of $1,407 for direct materials and $1,241 for conversion) | |
Costs added during the month: | |||
Direct materials | $ | 25,053 | |
Conversion | $ | 25,959 | |
Required: Calculate the assembly departments equivalent units of production for materials and for conversion for November. Use the weighted-average method.
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