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D B A E Callisto Company manufactures chemical additives for industrial applications. As the new cost accountant, you have been 1 assigned the task of completing the production cost report for the most recent period. Callisto uses the weighted average method of process costing. The following information is for the most recent period. 2 4 3 Percentage Complete Conversion 4 Units Materials Costs 5 Work in process, beginning 16,300 70% 65% 6 Started in production 27,000 7 Completed and transferred out 31,300 8 Work in process, ending ? 60% 45% 9 Conversion 10 Materials Costs 11 Work in process, beginning $132,000 $167,000 12 Costs added during the period $250,690 $444,055 23 14 Required: 15 Part 1: Calculate the actual units in ending work in process for the most recent period. (3 marks) 10 17 Work in process, beginning 16,300 Units started in production 27,000 19 Total (16300-27000) 43,300 Sheet1 New G F G H D E Conversion 10 Materials Costs 11 Work in process, beginning $132,000 $167,000 12 Costs added during the period $250,690 $444,055 13 14 Required: 15 Part 1: Calculate the actual units in ending work in process for the most recent period. (3 marks) 16 17 Work in process, beginning 16,300 18 Units started in production 27,000 19 Total (16300-27000) 43,300 20 Units completed and transferred 31,300 21 Work in process, ending 12,000 22 23 Part 2: Calculate the following. (14 marks) 24 Equivalent units Conversion 25 Materials Costs 26 Units completed and transferred 31,300 31,300 27 Work in process, ending 7,200 5.400 28 Equivalent units of production 38,500 36,700 30 Sheet1 Now B 25 D Conversion Materials Costs 31,300 31,300 7,200 5,400 38.500 36,700 26 27 28 29 Units completed and transferred Work in process, ending Equivalent units of production Work in process, beginning Costs added during the period Total costs $11,410 $250,690 $262,100 $10,595 $444,055 $454,650 30 31 32 33 34 35 36 37 38,500 36,700 Equivalent units of production $6.81 $12.39 $19.20 Cost per equivalent unit 38 39 Materials $49,016 Conversion Costs $66,897 Total Cost $115,913 Cost of units in work in process, ending 41 $213,084 $387,753 $600,837 Units completed and transferred 42 43 $ Part 3: Prepare the journal entry to record the transfer from this department assuming it is the last production process. (3 marks) D E G A 34 35 Equivalent units of production 38,500 36,700 36 37 Cost per equivalent unit $6.81 $12.39 $19.20 38 Conversion 39 Materials Costs Total Cost 40 Cost of units in work in process, ending $49,016 $66,897 $115,913 41 42 Units completed and transferred $213,084 $387,753 $600,837 43 44 Part 3: Prepare the journal entry to record the transfer from this department assuming it is the last production process. (3 marks) 45 46 Debit Credit 47 Work in process, last production process $600,837 4B Work in process, first production process $600,837 49