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Foundational [LO4-1, LO4-2, LO4-3, LO4-4, LO4-5]

[The following information applies to the questions displayed below.]

Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method to account for units and costs. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June):

Work in ProcessMixing Department

June 1 balance	38,000		Completed and transferred to Finished Goods	?
Materials	123,705
Direct labor	82,500
Overhead	100,000
June 30 balance	?

The June 1 work in process inventory consisted of 5,300 pounds with $20,680 in materials cost and $17,320 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 37,800 pounds were started into production. The June 30 work in process inventory consisted of 8,600 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion.

Foundational 4-4

4.	Compute the equivalent units of production for materials.

Equivalent units of production for materials

Foundational 4-6

6.	For materials, what is the sum of the cost of beginning work in process inventory plus the cost added during the period?

Total cost of materials

Foundational 4-7

7.	For conversion, what is the sum of the cost of beginning work in process inventory plus the cost added during the period?

Total cost of conversion

Foundational 4-8

8.	What is the cost per equivalent unit for materials? (Round your answer to 2 decimal places.)

Cost per equivalent unit for materials

Foundational 4-9

9.	What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.)

Cost per equivalent unit for conversion

Foundational 4-10

10.	What is the cost of ending work in process inventory for materials? (Do not round intermediate calculations.)

Cost of ending work-in-process inventory for materials

Foundational 4-11

11.	What is the cost of ending work in process inventory for conversion? (Do not round your intermediate calculations.)

Cost of ending work-in-process inventory for conversion

Foundational 4-13

13.	What is the amount of conversion cost transferred to finished goods? (Do not round your intermediate calculations.)

Conversion cost transferred to finished goods