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requirements

The County Fair Furniture Company produces dining tables in a three-stage process: sawing, assembly, and staining. Costs incurred in the Sawing Department during September are summarized as follows: (Click the icon to view the costs.) Direct materials (lumber) are added at the beginning of the sawing process, while conversion costs are incurred evenly throughout the process. September activity in the Sawing Department included sawing of 10,000 metres of lumber, which were transferred to the Assembly Department. Also, work began on 3.500 metres of lumber, which on September 30 were 80% of the way through the sawing process. Requirements Requirement 1. Fill in the time line for the Sawing Department Start Complete Complete Requirement 2. Use the time line to help you compute the number of equivalent units in the Sawing Department for September. County Fair Furniture Company Sawing Department Flow of Physical Units and Computation of Equivalent Units Month Ended September 30 Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Units accounted for: Total equivalent units Compute the cost per equivalent unit. (For entries with a zero balance, make sure to enter "o" in the appropriate cell(s).) County Fair Furniture Company Sawing Department Cost per Equivalent Unit Month Ended September 30 Direct Conversion Materials Costs Total Cost per equivalent unit Requirement 3. Show that the sum of (a) cost of goods transferred out of the Sawing Department and (b) ending Work in Process InventorySawing equals the total cost accumulated in the department during September. Start by completing the assignment of the costs. (Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step. Round your answers to the nearest whole dollar.) County Fair Furniture Company Sawing Department Cost Assignment Month Ended September 30 Assign costs: Direct Materials Conversion Costs Total a ) b Total cost accounted for Complete the following table to calculate the total cost accumulated in the Sawing Department during September. Total costs Requirement 4. Journalize all transactions affecting the company's sawing process during September, including those already posted. Begin by journalizing the direct materials, direct labour, and manufacturing overhead assigned to the Sawing Department. (Record debits first, then credits. Explanations are not required.) Journal Entry Date Accounts Debit Credit Journalize the entry for the cost of the metres of lumber completed and transferred out to the Assembly Department. Journal Entry Date Accounts Debit Credit Work In Process Inventory-Sawing September 1 balance 0 Direct materials 1,863,000 Direct labour 137,000 Manufacturing overhead 157,400 1. Fill in the time line for the Sawing Department. 2. Use the time line to help you compute the number of equivalent units and the cost per equivalent unit in the Sawing Department for September. 3. Show that the sum of (a) cost of goods transferred out of the Sawing Department and (b) ending Work in Process InventorySawing equals the total cost accumulated in the department during September. 4. Journalize all transactions affecting the company's sawing process during September, including those already posted