Question
Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,400 units during November. The following production activity unit and cost information
Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,400 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 | 75 | % | 25 | % | ||||
| Units transferred out | 9,000 | 100 | % | 100 | % | ||||
| Ending work in process | 4,400 | 85 | % | 35 | % | ||||
| Beginning work in process inventoryAssembly dept | $ | 2,186 (consists of $1,688 for direct materials and $498 for conversion) | |
| Costs added during the month: | |||
| Direct materials | $ | 17,422 | |
| Conversion | $ | 20,582 | |
Required: Calculate the assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the weighted-average method.
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Financial Accounting An Integrated Statements Approach
Authors: Jonathan E. Duchac, James M. Reeve, Carl S. Warren
2nd Edition
324312113, 978-0324312119
