Question
Pastilla Company manufactures a product that passes through two processes: blending and encapsulating. All manufacturing costs are added uniformly in the blending department. Information for
Pastilla Company manufactures a product that passes through two processes: blending and encapsulating. All manufacturing costs are added uniformly in the blending department.
Information for the blending department for April is as follows:
Work in process, April 1Units (60% complete) 10,000
Direct materials $80,000
Direct labor $96,000
Overhead $16,000
During April, 160,000 units were completed and transferred to encapsulating.
The following costs were incurred by the blending department during April:
Direct materials $720,000
Direct labor $800,000
Overhead $236,800
On April 30, 24,000 units that were 10% complete remained in the blending department.
Required:
Complete the following:(Note: Use the weighted average method.)
A.The equivalent units of production for April total.
B.April's total costs to account for are $.
C.The total cost per equivalent unit of production is $.
D.The cost of goods transferred to the encapsulating department is $.
E.The cost of April's ending work in process for the blending department is $.
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