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Heather Company uses the weighted-average method in its process-costing system. Operating data for the first processing department for September appear below for the physical flow
Heather Company uses the weighted-average method in its process-costing system. Operating data for the first processing department for September appear below for the physical flow of units, and for direct materials(DM) and conversion costs(CC)
Units | % of completion: DM | % of completion: CC | |
Begining WIP inventory | 900 | 60% | 50% |
Started into production during September | 11760 | ||
Ending WIP inventory | 2100 | 90% | 70% |
DM | CC | |
Begining WIP inventory | $ 7,425 | $13,409 |
Cost added during September | $48,600 | $82,831 |
Q1 Compute the equivalent units of production for the processing department
Direct Material : xxx units
Conversion : xxx units
Q2 Determine the cost of the units transferred out to the next department.
$ xxx
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