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C&C Inc. is a manufacturer of digital cameras. It has two departments: assembly and testing. In January, the company incurred $930,000 on direct materials and

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C&C Inc. is a manufacturer of digital cameras. It has two departments: assembly and testing. In January, the company incurred $930,000 on direct materials and $957,200 on conversion costs for a total manufacturing cost of $1,887,200. Required Requirement 1. Assume there was no beginning inventory of any kind on January 1. During January, 5,000 cameras were placed into production and all 5,000 were fully completed at the end of the month. What is the unit cost of an assembled camera in January? (Round your answers to the nearest cont.) Direct materials cost per unit $ 186.00 Conversion cost per unit 191.44 $ 377.44 Assembly department cost per unit Requirement 2a. Assume that during February 5,000 cameras were placed into production. Further, assume the same total assembly costs for January are also incurred in February, but only 2,000 cameras are fully completed at the end of February. All direct materials have been added to the remaining 3,000 cameras, However, on average, these remaining 3,000 cameras are only 60% complete as to conversion costs. What are the equivalent units for direct materials and conversion costs and their respective costs per equivalent unit for February? First calculate the equivalent units for both direct materials and conversion costs Equivalent Units Direct Materials Conversion Costs Completed and transferred out in current period Work in process, ending Work done in current period Clear all Check answer C&C Inc. is a manufacturer of digital cameras. It has two departments: assembly and testing. In January, the company incurred $930,000 on direct materials and $957,200 on conversion costs for Required Required Inco Requirement 1. Assume there fully completed at the end of the production and all 5,000 were cent) Direct materials cost per unit Conversion cost per unit 1. Assume there was no beginning inventory of any kind on January 1. During January 5,000 cameras were placed into production and all 5,000 were fully completed at the end of the month. What is the unit cost of an assembled camera in January? 2. Assume that during February, 5,000 cameras were placed into production Further, assume the same total assembly costs for January are also incurred in February, but only 2,000 cameras are fully completed at the end of February. All direct materials have been added to the remaining 3,000 cameras. However, on average, these remaining 3,000 cameras are only 60% complete as to conversion costs. (a) What are the equivalent units for direct materials and conversion costs and their respective costs per equivalent unit for February? (b) What is the unit cost of an assembled camera in February? 3. Explain the difference in your answers to requirements 1 and 2 Assembly department cost pe Requirement 2a. Assume that incurred in February, but only 2 However, on average, these ren costs and their respective costs First calculate the equivalent un posts for January are also aining 3,000 cameras. direct materials and conversion Print Done Completed and transferred oy Work in process, ending Work done in current period Clear all Check answer Eus

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