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Cost per Equivalent Unit The following information concerns production in the Forging Department for November. All direct materials are placed into the proces at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $46.460 of direct materials ACCOUNT Work in Process Forging Department ACCOUNT NO. Date Item Balance Debit Credit Debit Credit Nov. 1 Bol, 4,600 units, 30% completed 50186 30 Direct materials, 42,000 units 411.600 461,786 30 Direct labor 52,740 514.50 30 Factory overhead 72,840 7 587,360 30 Goods finished, 2 units 2 30 Bol, 3.700 units, 90% completed 2 a. Determine the number of units transferred to the next department 42,900 units b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decal places Cost per equivalent unit of direct materials 9.8 3 x Cost per equivalent unit of conversion c. Determine the cost of units started and completed in November Multiple Production Department Factory Overhead Rates Spotted Cow Dairy Company manufactures the products - whole muk skimmicand creer in the production departments, Dileridinio and Packing the factory overhead to Spotted Cow Dairy is $442,600 The three products consume both machine hours and direct labor hours in the two production departments as follows Direct Labor Hours Machine Hours Blending Department Whole milk 960 Slom milk 450 770 710 Cream 340 610 1,500 2,340 Packing Department Whole milk 210 1.410 Skim milk 220 850 Cream 200 930 630 3,200 Total 2.130 5,500 The management of Spotted Cow Daity Company now plans to use themiple production et actory ovesteed ratu method. The total factory overhead socisted with each department is as follows: Blending Department $225,000 Packing Department 217,600 630 3,200 5,510 Total 2,130 The management of Spotted Cow Dairy Company now plans to use the multiple production department factory overad method. The total factory overad ted with cach department is as follows: Blending Department $225,000 Packing Department 217,600 Total $442,600 Required: If required, round all amount to the nearest dollar 1. Determine the multiple production department factory overhead rates, using direct labor hours for the Blending Department and machine hours for the Packing Department Blending Department 150 per direct labor hour Packing Department 345.4 X per machine hour 2. Determine the product factory overhead costs, using the multiple production department rates (0) Whole milk Skim milk Cream Blending Department factory overhead X X x Packing Department factory overhead X X x Tutal factory overhead x x Previous Next