Happy Toddler produces goods that go through two or more processes using the weighted average method to calculate unit costs. During April, per equivalent unit is calculated as follows:

Ingredients

Conversion Fee

Completed units

5,000 Conversion Fee

5,000 Completed units

Units, work in progress x finished parts:

3,000 x 0%

-

3,000 x 70%

-

2,100 conversion units

Equivalent output units

7100 Conversion Fee

5000 Completed units

The cost per unit is calculated as follows:

Materials $0.50

Conversion Fee$0.25

Total$0.75

Requested:

a. Determine the cost of ending work-in-process inventory and the cost of goods transferred out.

b. Prepare a physical report, if possible.

Bahan Biaya Konversi 5.000 5.000 Unit yang diselesaikan Unit, barang dalam proses akhir x bagian yang selesai : 3.000 x 0% 3.000 x 70% 2.100 Unit output ekuivalen 5.000 7.100 Biaya per unit dihitung sbb : Bahan $ 0.50 Biaya Konversi $ 0.25 Total $ 0.75 Diminta : a. Tentukan biaya persediaan akhir barang dal biaya barang yang ditransfer keluar