Question 1.

Mccabe Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September.

Work in process, September 1. UNITS: 2,600 MATERIAL PERCENT: 55% COMPLETE CONVERSION: 10%

Units started into production during September. UNITS: 10,000

Units completed during September and transferred to the next department. UNITS: 9,100

Work in process, September 30 UNITS: 3,500 MATERIAL PERCENT: 75% COMPLETE CONVERSION: 25%

Required:

Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method.

Equivalent Unites of Production

Material:

Conversion

Question 2 :

Holling Inc. uses the weighted-average method in its process costing. The following data concern the companys Mixing Department for the month of December.

Work in process, December 1 MATERIAL: $9,130 CONVERSION $10,128

Cost added to production in the MixingDepartment during December MATERIAL:$227,500 CONVERSION: $285,232

Equivalent units of production for December. MATERIAL:10,900CONVERSION: 10,400

Required:

Compute the cost per equivalent unit for materials and conversion for the Mixing Department in December.(Round your answers to 2 decimal places.)

Cost per equivalent unit:

Material:

Conversion:

Question 3:

Jahncke Inc. uses the weighted-average method in its process costing. The following data concern the companys Assembly Department for the month of November.

Work in process, November 1. MATERIAL: $4,800 CONVERSION: $3,102

Cost added to production in the Assemblydepartment during November MATERIAL: $105,082 CONVERSION: $279,210

Equivalent units of production for NovemberMATERIAL: 10,010 CONVERSION:9,920

Required:

Compute the costs per equivalent unit for the Assembly Department for November.(Round your answers to 2 decimal places.)

Cost per equivalent unit:

Material:

Conversion:

Question 4:

Hutchcroft Corporation uses the weighted-average method in its process costing. The following data concern the companys Assembly Department for the month of June.

Cost per equivalent unit MATERIAL: $33.30 CONVERSION:$36.10

Equivalent units in ending work in processMATERIAL: 1,530CONVERSION: 675

During the month, 8,000 units were completed and transferred from the Assembly Department to the next department.

Required:

Determine the cost of ending work in process inventory and the cost of units transferred out of the department during June using the weighted-average method.(Round your answers to 2 decimal places.)

COST OF ENDING WORK IN PROCESS INVENTORY

MATERIAL:

CONVERSION:

COST OF UNITS COMPLETED AND TRANSFERRED OUT:

MATERIAL:

CONVERSION: