Chapter 17 Team Assignment #1 Part (a) The Alston Company operates under the weighted average method of process costing. It has two departments: Cleaning and Milling. For the Cleaning Department, conversion costs are added evenly during the process and direct materials are added at the beginning of the process. All completed work is transferred to the Milling Department. Summary data for May follows: Alston Company: Cleaning Department Physical Direct Conversion Units | Materials Costs | Work in process, beginning inventory (May 1) | 1.000 $ 1.000 $800 Started during May 9,000 Completed and transferred out during May Work in process, ending inventory (May 31) 1,600 | Degree of completion of ending work in process 100% 25% Total costs added during May $ 9,000 $8,000 For the Cleaning Department, summarize total costs to account for, and assign total costs to units completed and transferred out, and to units in ending work in process. Carry unit- cost calculations to four decimal places when necessary. Calculate final totals to the nearest dollar. Part (b) In Alston Company's Milling Department, conversion costs are added evenly during the process, and direct materials are added at the end of the process. All completed work is transferred to the next department. The transferred-in costs for May equal the total costs of units completed and transferred out in May from the Cleaning Department, which were calculated in Part (a) using the weighted average method of process costing. Summary data for May follows: Alston Company: Milling Department Physical | Transferred | Direct Conversion Units in Costs Materials Costs Work in process, beginning inventory (May 1) 3,000 $ 6,450 $0 $ 2,450 Started during May ? Completed and transferred out during May 7,400 Work in process, ending inventory (May 31) 4,000 Degree of completion of ending work in 100% 0% 25% process Total costs added during May ? $ 640 $ 4,950 For the Milling Department, use the weighted average method to summarize total costs to account for and assign total costs to units completed and transferred out, and to units in ending work in process