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Rounder specializes in the manufacture of ball bearings for aircraft. Direct materials are added at the start of the production process. Conversion costs are added evenly during the process. Some units of this product are spoiled as a result of defects not detectable before inspection of finished goods. Normally, the spoiled units are 15% of the good units transferred out. Spoiled units are disposed of at zero net disposal price. Rounder uses the weighted-average method of process costing. Summary data for September 2018 are: (Click the icon to view the data.) Required 1. For each cost element, compute the equivalent units. Show physical units in the first column. 2. For each cost element, calculate the cost per equivalent unit. 3. Summarize total costs to account for, and assign these costs to units completed and transferred out (to normal spoilage), to abnormal spoilage, and to units in ending work in process. Requirement 1. For each cost element, compute the equivalent units. Show physical units in the first column. Enter the physical units in first, and then calculate the equivalent units i Data Table - X Physical Flow of Production Units Physical Units Direct Conversion Work in process, beginning (ball bearings) Materials Costs Started during current period Work-in-process, September 1 1,100 $96,280 $11,710 To account for Started during September 2018 2,700 Good units completed and transferred out during Completed and transferred out during current period September 2018 2,050 Normal spoilage Work-in-process, September 30 200 Costs added during September 2018 $581,900 $299,750 Abnormal spoilage Degree of completion: direct materials, 100%; conversion costs, 30% Work in process, ending Degree of completion: direct materials, 100%; conversion costs, 35%. Accounted for Work done to date Print Done