Fresh Seasons is a contract manufacturer for Delectable Dressing Company. Fresh Seasons uses a weighted average process costing system to account for its salad dressing production. All ingredients are added at the start of the process. Delectable provides reusable vats to Fresh Seasons for the completed product to be shipped to Delectable for bottling, so Fresh Seasons incurs no packaging costs. Production and cost information for Fresh Seasons during April 2013 follow. Gallons of dressing in beginning WIP Inventory 36,000 Gallons completed during April 242,000 Gallons of dressing in ending WIP Inventory 23,500 Costs of beginning WIP Inventory Direct material $183,510 Direct labor 98,526 Overhead 78,273 Costs incurred in April Direct material $1,136,025 Direct labor 451,450 Overhead 723,195 April beginning and ending WIP inventories had the following percentages of completion for labor and overhead: April 1 April 30 Direct labor 55% 15% Overhead 70% 10% a. How many gallons of dressing ingredients were started in April? b. What is the total cost of the goods transferred out during April? c. What is the cost of April?s ending WIP Inventory?

Exercise 6-49 a. Name: 229,500 started in April total actual units total physical units started and completed b. & c. 2,670,979 total costs to account for Physical Units M D Beginning WIP Inventory Units started Units to account for Beginning WIP Inventory (completed) Started and completed Units completed Ending WIP Inventory Units accounted for - DL Cost Data Total DM Beginning WIP Inventory Current Total cost to account for $Divided by EUP Cost per EUP DL $- Cost Assignment Transferred out (242000*10.49) Ending WIP Inventory DM (23500*4.97) DL (3525*2.24) OH (2350*3.28) Total cost accounted for $- OH - OH $- $