eBook

Inventory in process, January $1$

Started and completed in January

Transferred to finished goods in January

Inventory in process, January $31$

Total units to be assigned cost

Cost per equivalent unit:

Total costs for January in Cutting Department

Total equivalent units

Cost per equivalent unit

Costs assigned to production:

Inventory in process, January $1$

Costs incurred in January

Total costs accounted for by the Cutting Department

Costs allocated to completed and partially completed units:

Inventory in process, January $1$ balance

To complete inventory in process, January $1$

Cost of completed January $1$ work in process

Started and completed in January

Transferred to finished goods in January

Inventory in process, January $31$

Total costs assigned by the Cutting Department

Conversion

Conversion

Total

Direct Materials

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