Question
The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,400 units during November. The following production activity unit and cost
The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,400 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.
Assembly Department | Units | Percent of Direct Materials Added | Percent of Conversion Added | ||||||
Beginning work in process | 3,000 | 60 | % | 40 | % | ||||
Units transferred out | 10,000 | 100 | % | 100 | % | ||||
Ending work in process | 5,400 | 80 | % | 30 | % | ||||
Beginning work in process inventoryAssembly dept | $ | 3,027 (includes $1,448 for direct materials and $1,579 for conversion) | |
Costs added during the month: | |||
Direct materials | $ | 20,032 | |
Conversion | $ | 18,756 | |
Calculate the assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the weighted-average method.
No | Transaction | General Journal | Debit | Credit |
1 | 1 | Work in Process InventoryPainting | ||
1 | Work in Process InventoryAssembly |
|
1. Calculate the equivalent units of production for the forming department.
|
2. Calculate the costs per equivalent unit of production for the forming department.
Direct Materials per EUP
Conversion per EUP 3. Using the weighted-average method, assign costs to the forming departments outputspecifically, its units transferred to painting and its ending work in process inventory.
Cost Assignment and Reconciliation | ||||
Cost of units transferred out | EUP | Cost per EUP | Total cost | |
Direct materials | ||||
Conversion | ||||
Total costs transferred out | ||||
Costs of ending work in process | EUP | Cost per EUP | Total cost | |
Direct materials | $0.00 | 0.00 | ||
Conversion | $0.00 | 0.00 | ||
Total cost of ending work in process | ||||
Total costs assigned |
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