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Jon Chart of Accounts Starting Questions Journal Final Questions Instructions Dashboard Inc manufactures and assembles automobile instrument panels for both eCar Motors and Greenville Motors. The process consists of a lean product cell for each customer's instrument assembly. The data that follow concern only the eCar lean cell, For the year, Dashboard Inc budgeted the following costs for the eCar production cell: Conversion Cost Categories Budget $596,000.00 1 Labor 1 Supplies 42,000.00 Utilities 29,000.00 5 Total $667,000.00 Dashboard inc plans 2.300 hours of production for the eCar cell for the year. The materials cost is $200 per instrument assembly. Each assembly requires 15 minutes of cell assembly time. There was no April 1 inventory for either Raw and in Process Inventory or Finished Goods Inventory The following summary events took place in the ear cell during April book Show Me How The following summary events took place in the ear cell during April a. Electronic parts and wiring were purchased to produce 8 800 instrument assemblies in Apni b. Conversion costs were applied for the production of 8,600 units in April. c. 8.500 units were started, completed, and transferred to finished goods in April. d. 8.450 units were shipped to customers at a price of $430 per unit. Required: 1 Determine the budgeted cell conversion cost per hour. 2. Determine the budgeted cell conversion cost per unit. If required, round your answer to the nearest whole dollar 3. Journalize the summary transactions (a) through (d). Refer to the Chart of Accounts for exact wording of account titles. 4. Determine the ending balance in Raw and In Process Inventory and Finished Goods Inventory 5. How does the accounting in a lean environment differ from traditional accounting? Chart of Accounts CHART OF ACCOUNTS Dashboard Inc General Ledger ASSETS REVENUE 110 Cash 410 Salas ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 125 Notes Receivable EXPENSES 140 Office Supplies 510 Cost of Goods Sold 141 Store Supplies 511 Conversion Costs 142 Prepaid Insurance 521 Advertising Expense 150 Raw and In Process Inventory 523 Depreciation Expense-Equipment 151 Finished Goods Inventory 526 Salaries Expense 531 Rent Expense 180 Land 190 Equipment 191 Accumulated Depreciation-Equipment 533 Insurance Expense 534 Store Supplies Expense 535 Office Supplies Expense LIABILITIES 536 Credit Card Expense 539 Miscellaneous Expense 210 Accounts Payable 216 Salaries Payable 710 Interest Expense 218 Sales Tax Payable 219 Customers Refunds Payable 221 Notes Payable EQUITY 31 Common Stock TOU Lanu WACHAPO 533 Insurance Expense 190 Equipment 191 Accumulated Depreciation-Equipment 534 Store Supplies Expense 535 Office Supplies Expense LIABILITIES 536 Credit Card Expense 210 Accounts Payable 539 Miscellaneous Expense 216 Salaries Payable 710 Interest Expense 218 Sales Tax Payable 219 Customers Refunds Payable 221 Notes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends 34 Income Summary Starting Questions 1. Determine the budgeted cell conversion cost per hour per hour 2. Determine the budgeted cell conversion cost per unit. If required, round your answer to the nearest whole dollar per unit Joumal 3. Joumalize the summary transactions for April 30 Refer to the Chart of Accounts for exact wording of account titles. PAGE 10 JOURNAL DATE DESCRIPTION POST, REE DEBT CREDIT 1 3. Journalize the summary transactions for April 30. Refer to the Chart of Accounts for exact wording of account titles PAGE 10 JOURNAL DATE DESCRIPTION POST. REF DEBIT CREDIT 1 2 3 4 5 5 8 9 10 Final Questions 4. Determine the ending balance in Raw and In Process Inventory and Finished Goods Inventory. Raw and In Process Inventory s Finished Goods Inventory S 5. How does the accounting in a lean environment differ from traditional accounting? Lean accounting is different from traditional accounting because it is more and uses many lean operations purchased materials are charged to a Often, nonfinancial performance measures, such as control. As a result, the number of transactions are In Direct labor is frequently are used to monitor performance. Instructions Chart of Accounts Starting Questions Journal Final Questions Instructions Dashboard Inc. manufactures and assembles automobile instrumentpanels for both eCar Motors and Greenville Motors. The process consists of a lean product cell for each customer's instrument assembly. The data that follow concern only the Car lean cell For the year, Dashboard Inc. budgeted the following costs for the eCar production cell 1 Conversion Cost Categories Budget $596,000.00 1 labor 3 Supplies 42,000.00 Utilities 29,000.00 5667,000.00 5 Total Dashboard Inc. plans 2,300 hours of production for the eCar cell for the year. The materials cost is $200 per instrument assembly. Each assembly requires 15 minutes of cell assembly time. There was no April1 inventory for either Raw and In Process Inventory or Finished Goods Inventory The following summary events took place in the eCar cell during April: The following summary events took place in the ear cell during April a Electronic parts and wiring were purchased to produce 8.800 instrument assemblies in April. b. Conversion costs were applied for the production of 8,600 units in April. c. 8,500 units were started completed, and transferred to finished goods in April d. 8.450 units were shipped to customers at a price of $430 per unit. Required: 1. Determine the budgeted cell conversion cost per hour 2. Determine the budgeted cell conversion cost per unit. If required, round your answer to the nearest whole dollar 3. Journalize the summary transactions (a) through (d). Refer to the Chart of Accounts for exact wording of account titles 4. Determine the ending balance in Raw and In Process Inventory and Finished Goods Inventory 5. How does the accounting in a lean environment differ from traditional accounting? Chart of Accounts CHART OF ACCOUNTS Dashboard Inc. General Ledger ASSETS REVENUE CHART OF ACCOUNTS Dashboard Inc. General Ledger ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 125 Notes Receivable EXPENSES 140 Office Supplies 510 Cost of Goods Sold 141 Store Supplies 511 Conversion Costs 142 Prepaid Insurance 521 Advertising Expense 150 Raw and In Process Inventory 523 Depreciation Expense-Equipment 151 Finished Goods Inventory 526 Salaries Expense 180 Land 531 Rent Expense 533 Insurance Expense 190 Equipment 191 Accumulated Depreciation-Equipment 534 Store Supplies Expense 535 Office Supplies Expense LIABILITIES 536 Credit Card Expense 210 Accounts Payable 539 Miscellaneous Expense 216 Salaries Payable 710 Interest Expense 218 Sales Tax Payable 219 Customers Refunds Payable Work 210 Accounts Payable 539 Miscellaneous Expense 216 Salaries Payable 710 Interest Expense 218 Sales Tax Payable 219 Customers Refunds Payable 221 Notes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends 34 Income Summary Starting Questions 1. Determine the budgeted cell conversion cost per hour. $ $ per hour 2. Determine the budgeted cell conversion cost per unit. If required, round your answer to the nearest whole dollar. $ per unit 3. Journalize the summary transactions for April 30. Refer to the Chart of Accounts for exact wording of account titles. PAGE 10 JOURNAL DATE DESCRIPTION POST. REF DEBIT CREDIT 1 2 3 4 5 6 7 8 9 10 Final Questions 4. Determine the ending balance in Raw and In Process Inventory and Finished Goods Inventory Raw and In Process Inventory $ Finished Goods Inventory S 5. How does the accounting in a lean environment differ from traditional accounting? Lean accounting is different from traditional accounting because it is more and uses many lean operations purchased materials are charged to a Often, nonfinancial performance measures, such as control. As a result, the number of transactions are In Direct labor is frequently are used to monitor performance