The Carlberg Company has two manufacturing, assembly and painting departments. The assembly department started 12,400 units during November. The following information on costs and units of production activity refers to the November production activities of the assembly department.

Assembly Department	Units			Percentage of Direct Materials added			Added Conversion Percent
Starting work in process		3,000			60	%		40	%
transferred units		10,000			100	%		100	%
Finishing work in progress		5,400			80	%		30	%

Starting work in process inventory: assembly department	ps	3,027 (includes $1,448 for direct materials) and $1,579 for conversion)
Added costs during the month:
Direct materials	ps	20,032
Conversion	ps	18,756

Calculate the assembly department's cost per equivalent unit of production for materials and conversion for November. Use the weighted average method.

Prepare the journal entry for November 30 to record the transfer of units (and costs) from the assembly department to the paint department. Use the weighted average method.

No	Transaction	General diary	Debit	Credit
1	1	Work-in-Process Inventory—Painting
1		Work-in-Process Inventory—Assembly

Transaction

General diary

Debit

Credit

1	Work-in-Process Inventory—Painting
	Work-in-Process Inventory—Assembly

1.
Calculate the equivalent units of production for the forming department.

Direct materials
Conversion

2.
Calculate the costs per equivalent unit of production for the forming department.

Direct materials by EUP

EUP Conversion


3.
Using the weighted average method, allocate costs to the production of the training department, specifically, its units transferred to paint and its ending work-in-process inventory.

Allocation and reconciliation of costs
Cost of units transferred	EUP	cost per EUP	Total cost
Direct materials
Conversion
Total costs transferred
Costs of finishing work in progress	EUP	cost per EUP	Total cost
Direct materials		$0.00	0.00
Conversion		$0.00	0.00
Total cost of completing work in process
Total assigned costs