Question 4

15 Points

Delilah, Incorporated, manufactures quality hair care products. The ingredients are combined in the mixing department and put in 16-ounce containers in the packaging department.

The following information pertains to the mixing department for the month of May:

Units(Gallons)

Work in process, May 1

(100% complete materials,

75% labor and overhead) 10,000

Started during May 50,000

Work in process, May 31

(100% complete materials,

50% labor and overhead) 8,000

The costs in work in process at May 1 in the mixing department were as follows:

MixingDepartment

Work in process, May 1:

Materials $15,000

Direct labor 20,000

Manufacturing overhead 17,600

Total costs $52,600

The costs added by the mixing department during the month of May were as follows:

MixingDepartment

Materials $90,000

Direct labor 120,000

Manufacturing overhead 100,000

Total costs added $310,000

Required:

A. Prepare a physical flow schedule for the mixing department for May.

Delilah, Incorporated

Physical Flow Schedule

Units to account for:

Total units to account for

Units accounted for:

Units completed and transferred out:

Total units accounted for

B. Using the weighted average method, determine the equivalent units of production with respect to materials and conversion for the mixing department for May.

Total Equivalent Units

Materials

Conversion

C. Using the weighted average method, determine the cost per equivalent unit of production with respect to materials and conversion for the mixing department for May. Round your answers to two decimal places.

Cost Per Equivalent Unit

Materials $

Conversion Cost $

Total $

D. Using the weighted average method, determine the cost of goods transferred out and the cost of ending work in process for the mixing department.

Costs of goods transferred out $

Cost of ending work in process $