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Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started
Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,500 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Percent Complete for Percent Complete for Conversion 40% Units Direct Materials Beginning work in process inventory 2,500 60% Units started this period 10,500 Units completed and transferred out 9,500 Ending work in process inventory 3,500 90% 40% Cost of beginning work in process Direct materials $ 1,427 Conversion 510 $ 1,937 Costs added this month Direct materials 12,488 Conversion 15,840 28,328 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method. Cost per Equivalent Unit of Production Direct Materials Conversion Costs of beginning work in process $ 1,427 $ 510 Costs added this period 12,488 15,840 Total costs $ 13,915 $ 16,350 + Equivalent units of production 12,650 10,900 Cost per equivalent unit of production $ 1.10 $ 1.50 Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,500 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Assembly Department Units Direct Materials Beginning work in process inventory 2,500 60% Percent Complete for Conversion 40% Units started this period 10,500 Units completed and transferred out 9,500 Ending work in process inventory 3,500 90% 40% Cost of beginning work in process Direct materials Conversion $ 1,427 510 $ 1,937 Costs added this month Direct materials Conversion 12,488 15,840 28,328 Assign costs to the Assembly department's output-specifically, the units transferred out to the Painting department and the units that remain in process in the Assembly department at month-end. Use the weighted average method. Note: Do not round intermediate calculations. CARLBERG COMPANY Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for Cost assignment-Weighted average EUP Cost per EUP Total Cost $ 0 0 $ 0
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