Question
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
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 $
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