[The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,900 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Units Direct Materials Percent Complete for Percent Complete for Beginning work in process inventory Units started this period 2,500 60% Conversion 40% 10,900 Units completed and transferred out Ending work in process inventory 9,500 3,900 80% 30% Cost of beginning work in process Direct materials $ 944 533 $ 1,477 Conversion Costs added this month Direct materials Conversion 11,676 15,472 27,148 QS 20-12 (Algo) Weighted average: Assigning costs to output LO P1 Assign costs to the Assembly department's output-specifically, the units transferred out to the Painting department and the units that remain in process in the Assembly department at month-end. Use the weighted average method. (Do not round intermediate calculations.) CARLBERG COMPANY Completed and transferred out Direct materials Conversion Cost assignment-Weighted average EUP Cost per EUP Total Cost 9,500 9,500 Ending work in process Direct materials Conversion Total costs accounted for 0 0 $ 0 Required information Use the following information for the Quick Study below. (Algo) [The following information applies to the questions displayed below.] Zia Company makes flowerpots from recycled plastic in two departments, Molding and Packaging. Zia uses the weighted average method, and units completed in the Molding department are transferred to the Packaging department. Production unit information for the Molding department follows. Molding-Direct Materials Beginning work in process inventory Units started this period Ending work in process inventory Units 4,100 Percent Complete 70% 28,500 3,000 80% Production cost information for the Molding department for the same period follows. Beginning work in process inventory (direct materials) Direct materials added this period $ 3,300 38,300 QS 20-18 (Algo) Weighted average: Computing equivalent units and cost per EUP (direct materials) LO P1 Compute the Molding department's (a) units completed and transferred out, (b) equivalent units of production for direct materials, and (c) cost per equivalent unit of production for direct materials. QS 20-18 (Algo) Weighted average: Computing equivalent units and cost per EUP (direct materials) LO P1 Compute the Molding department's (a) units completed and transferred out, (b) equivalent units of production for direct materials, and (c) cost per equivalent unit of production for direct materials. Complete this question by entering your answers in the tabs below. Req A Req B and C Compute the Molding department's units completed and transferred out. Units completed and transferred out < Req A Req B and C > QS 20-18 (Algo) Weighted average: Computing equivalent units and cost per EUP (direct materials) LO P1 Compute the Molding department's (a) units completed and transferred out, (b) equivalent units of production for direct materials, and (c) cost per equivalent unit of production for direct materials. Complete this question by entering your answers in the tabs below. Req A Req B and C Compute the Molding department's (b) equivalent units of production for direct materials, and (c) cost per equivalent unit of production for direct materials. (Round "cost per equivalent unit of production" to 2 decimal places.) (b) Equivalent units of production (c) Cost per equivalent unit of production Direct Materials EUP per EUP < Req A Req B and C > ! Required information Use the following information for the Quick Study below. (Algo) [The following information applies to the questions displayed below.] Zia Company makes flowerpots from recycled plastic in two departments, Molding and Packaging. Zia uses the weighted average method, and units completed in the Molding department are transferred to the Packaging department. Production unit information for the Molding department follows. Molding-Direct Materials Units Percent Complete Beginning work in process inventory Units started this period 4,100 28,500 70% Ending work in process inventory 3,000 80% Production cost information for the Molding department for the same period follows. Beginning work in process inventory (direct materials) Direct materials added this period $ 3,300 38,300 QS 20-19 (Algo) Weighted average: Assigning costs to output LO P1 Using the weighted average method, assign direct materials costs to the Molding department's output-specifically, the units transferred out to the Packaging department and the units that remain in work in process in the Molding department at month-end. (Round "Cost per EUP" to 2 decimal places.) QS 20-19 (Algo) Weighted average: Assigning costs to output LO P1 Using the weighted average method, assign direct materials costs to the Molding department's output-specifically, the units transferred out to the Packaging department and the units that remain in work in process in the Molding department at month-end. (Round "Cost per EUP" to 2 decimal places.) Cost assignment-Weighted average (Direct Materials Only) Completed and transferred out Direct materials Ending work in process Direct materials Direct materials costs accounted for EUP Cost per EUP Total Cost QS 20-20 (Algo) Transfer of costs; ending WIP balances LO P4 Azule Company manufactures in two sequential processes, Cutting and Binding. The two processes report the information below for a recent month. Beginning work in process inventory Costs added this period Direct materials Conversion Transferred from Cutting to Binding Cutting Binding $ 4,495 $ 8,238 13,140 17,700 7,224 18,575 $ 20,530 46,000 Transferred from Binding to finished goods Determine the ending balances in the Work in Process Inventory accounts for Cutting and for Binding. Hint. Set up T-accounts for Work in Process Inventory for both Cutting and for Binding. Ending work in process inventory Cutting Binding Exercise 20-17 (Algo) Weighted average: Production cost report LO P2 Oslo Company produces large quantities of a standardized product. The following information is available for the first production department for May. Prepare a production cost report for this process using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) Direct Materials Conversion Percent Percent Complete Complete Units Beginning work in process inventory Units started this period 4,900 16,500 Completed and transferred out 16,600 Ending work in process inventory 4,800 100% 30% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 3,866 7,788 $ 11,654 273,350 337,592 610,942 $ 622,596 Unit reconciliation: Units to account for: Total units to account for Units accounted for: OSLO COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended May 31 Total units accounted for Equivalent units of production (EUP) - weighted average method Equivalent Units of Production Cost per equivalent unit of production Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Cost Assignment Direct Materials Conversion Units % Complete EUP % Complete EUP Direct Materials Conversion Costs Costs EUP EUP 0 0 Cost Assignment Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00