Nonuniform Inputs, Transferred$-$In Cost

Drysdale Dairy produces a variety of dairy products. In Department $12,$ cream $($transferred in from Department $6)$ and other materials $($sugar and flavorings$)$ are mixed at

the beginning of the process and churned to make ice cream. The following data are for Department $12$ for August:

Production:

Units in process, August $1,20\%$ complete$*,30,000$

Units completed and transferred out $,120,000$

Units in process, August $31,50\%$ complete$*,20,000$

$*$With respect to conversion costs.

Prepare a physical flow schedule for the month.

Drysdale Dairy

Physical Flow Schedule

For the Month of August

Units to account for:

Units in beginning work in process

Units started

Total units to account for

Using the weighted average method, calculate equivalent units for the following categories: transferred$-$in$,$ materials, and conversion.

Transferred$-$In

equivalent units

Materials

equivalent units

Conversion

equivalent units

$4$ more Check My Work uses remaining.

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