See attached file ...... (there is only 1 file, but I uploaded it twice)
Student Name: Class: Problem 4-14 BUILDER PRODUCTS, INC. Cooking Department Production Report 1. Equivalent Units of Production Materials Conversion Transferred to next department Ending work in process: Materials Conversion Equivalent units of production 2. Costs per Equivalent Unit Materials Conversion Materials Conversion Cost of beginning work in process Cost added during the period Total cost Equivalent units of production Cost per equivalent unit 3. Cost of Ending Work in Process Inventory and Units Transferred Out Ending work in process inventory: Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units completed and transferred out 4. Cost Reconciliation Cost to be accounted for: Cost of beginning work in process inventory Cost added to production during the period Total cost to be accounted for Costs accounted for as follows: Cost of ending work in process inventory Costs of units completed and transferred out Total cost accounted for Total Given Data Problem 4-14: BUILDER PRODUCTS, INC. Production data: Pounds in process, May 1 Materials complete Conversion complete Pounds started into production May Pounds completed and transferred out Pounds in process, May 31 Materials complete Conversion complete Cost data: Work in process inventory, May 1: Materials cost Conversion cost Cost added during May: Materials cost Conversion cost 10,000 100% 80% 100,000 ? 15,000 60% 20% $1,500 $7,200 $154,500 $90,800 Student Name: Class: Problem 4-14 BUILDER PRODUCTS, INC. Cooking Department Production Report 1. Equivalent Units of Production Materials Conversion Transferred to next department Ending work in process: Materials Conversion Equivalent units of production 2. Costs per Equivalent Unit Materials Conversion Materials Conversion Cost of beginning work in process Cost added during the period Total cost Equivalent units of production Cost per equivalent unit 3. Cost of Ending Work in Process Inventory and Units Transferred Out Ending work in process inventory: Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units completed and transferred out 4. Cost Reconciliation Cost to be accounted for: Cost of beginning work in process inventory Cost added to production during the period Total cost to be accounted for Costs accounted for as follows: Cost of ending work in process inventory Costs of units completed and transferred out Total cost accounted for Total Given Data Problem 4-14: BUILDER PRODUCTS, INC. Production data: Pounds in process, May 1 Materials complete Conversion complete Pounds started into production May Pounds completed and transferred out Pounds in process, May 31 Materials complete Conversion complete Cost data: Work in process inventory, May 1: Materials cost Conversion cost Cost added during May: Materials cost Conversion cost 10,000 100% 80% 100,000 ? 15,000 60% 20% $1,500 $7,200 $154,500 $90,800
