The Fields Company has two manufacturing departments, forming and painting. The company uses the weighted-average method of process costing. At the beginning of the month, the forming department has 29,000 units in inventory, 75% complete as to materials and 25% complete as to conversion costs. The beginning inventory cost of $68,100 consisted of $49,600 of direct materials costs and $18,500 of conversion costs. During the month, the forming department started 380,000 units. At the end of the month, the forming department had 30,000 units in ending inventory, 90% complete as to materials and 50% complete as to conversion. Units completed in the forming department are transferred to the painting department. Cost information for the forming department is as follows:

Beginning work in process inventory	$	68,100
Direct materials added during the month		1,468,840
Conversion added during the month		1,013,780

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		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

2).

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	%

Transaction

General Journal

Debit

Credit

1	Work in Process InventoryPainting
	Work in Process InventoryAssembly

CARLBERG COMPANY
Weighted-average method
Costs of units transferred out
Direct materials
Conversion	17,500
Total costs transferred out		$17,500
Costs of ending work in process
Direct materials
Conversion
Total costs of ending work in process		0
Total costs assigned		$17,500