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Kansas Supplies is a manufacturer of plastic parts that uses the weighted-average process costing method to account for costs of production. It produces parts in
Kansas Supplies is a manufacturer of plastic parts that uses the weighted-average process costing method to account for costs of production. It produces parts in three separate departments: Molding, Assembling, and Packaging. The following information was obtained for the Assembling Department for the month of April. Work in process on April 1 had 75,000 units made up of the following: Degree of Completion 100% 100% Amount Prior department costs transferred in from the Molding Department 5 192.000 Costs added by the Assembling Department Direct materials $ 120.000 Direct labor 43,200 Manufacturing overhead 27,600 5190,800 Work in process, April 1 5 382,800 60% 50% During April, 375,000 units were transfered in from the Molding Department at a cost of $960,000. The Assembling Department added the following costs: Direct materials Direct labor Manufacturing overhead Total costs added $ 576,000 216.000 113.400 $ 905,400 Assembling finished 300.000 units and transferred them to the Packaging Department A1 April 30, 150,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows: 90% Direct materials Direct labor Manufacturing overhead
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