Process Costing at Nestle

• Values:

• Beginning Work in Process Inventory: $50,000
• Direct Materials Added: $100,000
• Conversion Costs: $75,000
• Ending Work in Process Inventory: $25,000
• Requirements:

0. Calculate the total manufacturing costs for Nestle.
1. Determine the cost per equivalent unit using process costing.
2. Analyze the differences between job costing and process costing in food manufacturing.
3. Recommend process improvements for Nestle’s production process.