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4. Problem 6-15 Comprehensive Process Costing Problem [LO1, LO2, LO3, LO4, LO5] Fryer's Choice produces a specially blended vegetable oil widely used in restaurant deep fryers. The blending process creates a cooking oil that can be heated to a high temperature, but does not smoke or smell. The oil is produced in two departments: Blending and Bottling. Raw materials are introduced at various points in the Blending Department. The following incomplete Work in Process T-account is available for the Blending Department for March: Work in ProcessBlending March 1 balance (20,000 litres; materials 100% complete; labour and overhead 90% complete) March costs added: Oils (390,000 litres) Direct labour Overhead March 31 inventory (40,000 litres; materials 75% complete, labour and overhead 25% complete) $38,000 Completed and transferred to Bottling ( ? litres) $??? 495,000 72,000 181,000 $??? The March 1 beginning inventory in the Blending Department consists of the following cost elements: raw materials, $25,000; direct labour, $4,000; and overhead, $9,000. Costs incurred during March in the Bottling Department were materials used, $115,000; direct labour, $18,000; and overhead cost applied to production, $42,000. The company uses the weighted-average method in its process costing. Required: 1. Prepare journal entries to record the cost incurred in both the Blending Department and the Bottling Department during March. Key your entries to the items (a) through (f) below: a. Raw materials were issued for use in production b. Direct labour costs were incurred. c. Manufacturing overhead costs for the entire factory were incurred: $225,000. (Hint: Credit Accounts Payable.) d. Manufacturing overhead cost was applied to production using a predetermined overhead rate. e. Units that were complete with respect to processing in the Bottling Department were transferred to finished goods: $950,000. f. Completed units were sold on account: $1,500,000. The cost of goods sold was $890,000. 2. Post the journal entries from requirement 1 above to T-accounts. The following account balances existed at the beginning of March. (Note: The beginning balance in the Blending Department's Work in Process account is given above.) Raw materials Work in Process Bottling Department Finished Goods $ 681,000 $ 65,000 $ 20,000 After posting the entries to the T-accounts, find the ending balance in the inventory accounts and the manufacturing overhead accounts. 3. Prepare a production report for the Blending Department for March. (Round "Cost per equivalent unit" answers to 2 decimal places.) Prepare the journal entry to record the transfer of finished goods from the Blending 4. Department to the Bottling Department and post to the appropriate T-accounts prepared in requirement 2 above. 3. Problem 6-13 Analysis of Work in Process T-Account-Weighted-Average Method [LO1, LO2, LO3, LO4, LO5] Brady Products manufactures a silicone paste wax that goes through three processing departmentsCracking, Blending, and Packing. All of the raw materials are introduced at the start of work in the Cracking Department. The Work in Process T-account for the Cracking Department for May follows: Work in ProcessCracking Department Inventory, May 1 (40,400 kilograms, conversion 4/5 complete) 103,828 May costs added: Raw materials (343,000 kilograms) Conversion costs Inventory, May 31 (59,100 647,874 321,682 ? Completed and transferred to Blending ( ? kilograms) ? kilograms, conversion 2/3 complete) The May 1 work in process inventory consists of $69,084 in materials cost and $34,744 in conversion cost. The company uses the weighted-average method. Required: 1. Determine the equivalent units of production for May. 2. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.) 3. Determine the cost of the units completed and transferred to Blending during May and the cost of ending work in process inventory. (Round intermediate calculations to 2 decimal places.) Problem 6-11 Equivalent Units; Assigning Costs-Weighted-Average Method [LO2, LO3, LO4, LO5] The WireOne Company manufactures high-quality coated electrical wire in two departments, Weaving and Coating. Materials are introduced at various points during work in the Weaving Department. After the weaving is completed, the materials are transferred into the Coating Department, where specialty plastic coating is applied. Selected data relating to the Weaving Department during May are given below: Production data: Kilograms in process, May 1(materials 100% complete; conversion 80% complete) Kilograms started into production during May Kilograms completed and transferred to Coating Kilograms in process, May 31(materials 65% complete; conversion 30% complete) Cost data: Work in process inventory, May 1: Materials cost Conversion cost Cost added during May: Materials cost Conversion cost 103,50 0 380,00 0 ? 70,000 $ 69,345 $117,990 $609,975 $394,720 The company uses the weighted-average method. Required: 1. Compute the equivalent units of production. 2. Compute the costs per equivalent unit for May. (Round your answers to 2 decimal places.) 3. Determine the cost of ending work in process inventory and of the units transferred to the Coating Department. (Round intermediate calculations to 2 decimal places, and final answers to the nearest whole dollar.) 4. Prepare a cost reconciliation between the costs determined in (3) above and the cost of beginning inventory and costs added during the period. (Round intermediate calculations to 2 decimal places, and final answers to the nearest whole dollar.)