Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,400 units during November. The following production activity in both units and costs refers to the Assembly department’s November activities.

Assembly Department	Units	Percent Complete for Direct Materials	Percent Complete for Conversion
Beginning work in process inventory	2,500	60%	40%
Units started this period	10,400
Units completed and transferred out	9,500
Ending work in process inventory	3,400	85%	35%

Cost of beginning work in process
Direct materials	$ 1,161
Conversion	1,031	$ 2,192
Costs added this month
Direct materials	17,424
Conversion	20,349	37,773

Calculate the Assembly department’s cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method.

Cost per Equivalent Unit of Production	Direct Materials	Conversion
Total costs
÷ Equivalent units of production
Cost per equivalent unit of production

6.

Required information

[The following information applies to the questions displayed below.]

Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,400 units during November. The following production activity in both units and costs refers to the Assembly department’s November activities.

Assembly Department	Units	Percent Complete for Direct Materials	Percent Complete for Conversion
Beginning work in process inventory	2,500	60%	40%
Units started this period	10,400
Units completed and transferred out	9,500
Ending work in process inventory	3,400	85%	35%

Cost of beginning work in process
Direct materials	$ 1,161
Conversion	1,031	$ 2,192
Costs added this month
Direct materials	17,424
Conversion	20,349	37,773

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
Cost assignment—Weighted average
	EUP	Cost per EUP	Total Cost
Completed and transferred out
Direct materials
Conversion
				$0
Ending work in process
Direct materials
Conversion
				0
Total costs accounted for				$0

7.

Required information

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[The following information applies to the questions displayed below.]

Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,400 units during November. The following production activity in both units and costs refers to the Assembly department’s November activities.

Assembly Department	Units	Percent Complete for Direct Materials	Percent Complete for Conversion
Beginning work in process inventory	2,500	60%	40%
Units started this period	10,400
Units completed and transferred out	9,500
Ending work in process inventory	3,400	85%	35%

Cost of beginning work in process
Direct materials	$ 1,161
Conversion	1,031	$ 2,192
Costs added this month
Direct materials	17,424
Conversion	20,349	37,773

Prepare the November 30 journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the weighted average method.

Required information

Skip to question

[The following information applies to the questions displayed below.]

Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,400 units during November. The following production activity in both units and costs refers to the Assembly department’s November activities.

Assembly Department	Units	Percent Complete for Direct Materials	Percent Complete for Conversion
Beginning work in process inventory	2,500	60%	40%
Units started this period	10,400
Units completed and transferred out	9,500
Ending work in process inventory	3,400	85%	35%

Cost of beginning work in process
Direct materials	$ 1,161
Conversion	1,031	$ 2,192
Costs added this month
Direct materials	17,424
Conversion	20,349	37,773

Prepare the November 30 journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the weighted average method.

• Record the transfer of costs from the Assembly department to the Painting department (weighted average method.)

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
November 30	Work in process inventory—Painting
	Work in process inventory—Assembly