The Great Congress the stage processing and Swing Cond in the Swing Decorating te Dich of the windows wowote und verlochout the story on De 10.000 word toe by Deer word en 2.000 meter, which one of the way the Stant Complete 100 Complete Duced 1000 manat 2.000 Conversion Physical Units Direct Materials Costs Flow of Production Units accounted for: Completed and transferred out Plus: Ending work in process, September 30 Total physical units accounted for 10000 10000 10000 2000 2000 12000 Total equivalent units 12000 . Conversion Month Ended September 30 Direct Materials Beginning work in process Plus: Costs added during September Costs Total Total costs to account for Divided by: Total equivalent units Cost per equivalent unit + a. Completed and transferred out: Equivalent units completed and transferred out Multiplied by: Cost per equivalent unit Costs assigned to units completed and transferred out b. Ending work in process: Equivalent units in ending work in process, September 30 Multiplied by: Cost per equivalent unit Costs assigned to units in ending work in process, September 30 Total costs accounted for Complete the following table to calculate the total cost accumulated in the Sawing Department during September Direct materials Direct labor Manufacturing overhead Total costs Requirement 4. Journalize ali transactions affecting the company's sawing process during September, including those already posted. Assume the way an unit, Begin by joumalizing the direct materials, direct labor, and manufacturing overhead to the Sawing Department. (Record debits first, thin credits Exclude explanation from any purtal arts Journal Entry Date Accounts Debit Credit Work in Process Inventory Sawing Raw Materials Inventory Wages Payable Manufacturing Overhead Manufacturing Overhead Journalize the entry for the cost of the meters of lumber completed and transferred out to the Assembly Department. Journal Entry Date Accounts Debit Credit Work in Process Inventory-Assembly Work in Process Inventory Sawing at the beginning of the sawind.pracuss while conversion costs are incurred.avenly throuabout the process Santambat activity in the Sawing Department include e transferred to the of the way through the sawing proce Data Table - X rhead Work in Process Inventory-Sawing September 1 balance Direct materials 1,824,000 Direct labor 143,000 Manufacturing overhead 167,500 he meters of lumber Journal Entry ccounts nventory Assembly ventory-Sawing Print Done - y of the way through the X Requirements 1. Fill in the time line for the Sawing Department 2. Use the time line to help you compute the number of equivalent units and the cost per equivalent unit in the Sawing Department for September. 3. Show that the sum of (a) cost of goods transferred out of the Sawing Department and (b) ending Work in Process Inventory_Sawing equals the total cost accumulated in the department during September 4. Journalize all transactions affecting the company's sawing process during September, including those already posted. Assume the wages are unpaid. er Print Done The Great Eastern Table Company produces dining tables in a three-stage process: Sawing, Assembly, and Staining. Costs incurred in the Sawing Department during September are summarized as follows: (Click the icon to view the costs.) Direct materials (lumber) are added at the beginning of the sawing process, while conversion costs are incurred evenly throughout the process. September activity in the Sawing Department included sawing of 10,000 meters of lumber, which were transferred to the Assembly Department. Also, work began on 2,000 meters of lumber, which on September 30 were 75% of the way through the sawing process. Read the requirements. Conversion costs added evenly throughout the process Start 75% Complete 100% Complete Direct materials added Units transferred out 10,000 units completed and transferred out 2,000 units incomplete
