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The charges to Work in Process Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in
The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.
Work in ProcessAssembly Department
Transaction Debit amount Transaction Credit amount
Bal., units, completed To Finished Goods, units
Direct materials, units @ $
Direct labor
Factory overhead
Bal., units, completed
Question Content Area
Determine the following:
a The number of units in work in process inventory at the end of the period.
fill in the blank of
units
Question Content Area
Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in
Work in ProcessAssembly Department
Equivalent Units of Production for Direct Materials and Conversion Costs
Line Item Description
Whole
Units Equivalent
Units
Direct
Materials
Equivalent
Units
Conversion
Inventory in process, beginning Inventory in process, beginning
Inventory in process, beginning
Inventory in process, beginning
Started and completed Started and completed
Started and completed
Started and completed
Transferred to finished goods Transferred to finished goods
Transferred to finished goods
Transferred to finished goods
Inventory in process, ending Inventory in process, ending
Inventory in process, ending
Inventory in process, ending
Total units Total units
Total units
Total units
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Question Content Area
c Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.
Costs Per Equivalent Unit
Direct Materials fill in the blank of $
Conversion fill in the blank of $
d Cost of the units started and completed during the period.
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