Weighted Average Method, Two-Department Analysis, Change in Output Measure Healthway uses a process-costing system to compute the unit costs of the minerals that it produces. It has three departments: Moxing, Tableting, and Bottling. In Mixing, at the beginning of the process all materials are added and the ingredients for the minerals are measured, sifted, and blended together. The mix is transferred out in gallon containers. The Tableting Department takes the powdered mix and places it in capsules. One gallon of powdered mix converts to 1,600 capsules. After the capsules are filled and polished, they are transferred to Bottling where they are placed in bottles, which are then affixed with a safety seal and a lid and labeled. Each bottle receives 50 capsules. During July, the following results are available for the first two departments (direct materials are added at the beginning in both departments) Mixing Tableting Beginning inventories: Physical units 5 gallons 4,000 capsules Costs Direct materials $120 $32 Direct labor 128 20 Overhead ? 140 Transferred in Current production: Transferred out Ending inventory Costs 125 gallons 198,000 capsules 6 6000 Direct materials $3,144 $1,584 Transferred in Transferred in Current production: 140 Transferred out 125 gallons 198,000 capsules Ending inventory. 6 6000 Costs: Direct materials $3,144 $1,584 Transferred in Direct labor 4,096 1,944 Overhead Percentage of completion: Beginning inventory Ending inventory 40% 50% 50 40 Overhead in both departments is applied as a percentage of direct labor costs. In the Mixing Department, overhead is 200 percent of direct labor. In the Tableting Department, the overhead rate is 150 percent of direct labor. Required: 1. Prepare a production report for the Mixing Department using the weighted average method. Follow the five steps outlined in the chapter. If required, round your cost per equivalent unit answers to three decimal places and use them in subsequent computations. Round all other calculations and final answers to the nearest dollar. Healthway Mixing Department Production Report for July 20XX Check My Work Healthway Mixing Department Production Report for July 20XX Unit Information Units to account for: Units, beginning work in process Units started Total units to account for Units accounted for: 5 126 131 Equivalent Units Direct Conversion Physical Flow Materials Costs Units completed 125 125 125 Units, ending work in process 6 6 3 Total units accounted for 131 131 128 Cost Information Costs to account for: Direct Materials Conversion Costs Total Costs in beginning work in process 120 384 504 Costs added by department 3,144 12,288 V 15,432 Total costs to account for 3,264 12,672 15,936 Cost per equivalent unit 24.916 99 123.916 Check My Work 131 131 128 Total units accounted for Cost Information Costs to account for: Direct Materials Conversion Costs Total Costs in beginning work in process 120 V 384 504 Costs added by department 3.144 V 12.288 15,432 Total costs to account for 3,264 V 12,672 15,936 Cost per equivalent unit 24.916 V 99 123916 Costs accounted for Transferred Out Ending Work in Process Total Goods transferred out 15.490 15.490 Ending work in process: Direct materials Conversion costs Total costs accounted for 149 V 297 140 297 15,490 446 15,936 2. Prepare a production report for the Tableting Department. Materials are added at the beginning of the process, Follow the five steps outlined in the chapter. If required, round your cost per equivalent unit answers to four decimal places and use them in subsequent computations. Round all other calculations and final answers to the nearest dollar. Healthway Check My Work Tablation mant Previous Next 2. Prepare a production report for the Tableting Department. Materials are added at the beginning of the process. Follow the five steps outlined in the chapter. If required, round your cost per equivalent unit answers to four decimal places and use them in subsequent computations. Round all other calculations and final answers to the nearest dollar. Units to account for: Units, beginning work in process Units started Total units to account for Healthway Tableting Department Production Report for July 20xx Unit Information 4,000 200.000 204,000 Units accounted for: Equivalent Units Physical Flow Transferred Ini Units completed 198,000 190,000 V Direct Materials 198,000 Conversion Costs 190,000 Units, ending work in process 6.000 6,000 5,000 2,400 Total units accounted for 204,000 204,000 204,000 200,400 Cost Information Costs to account for Transferred In Direct Matenals Conversion Costs Total Check My Work Previous Next Physical Flow Transferred In DITect Materials ConversiOIT Costs Units completed 198,000 198,000 198,000 198,000 Units, ending work in process 6,000 6,000 V 6,000 2,400 Total units accounted for 204,000 204,000 204,000 200,400 Cost Information Costs to account for: Transferred In Direct Materials Conversion Costs Total Costs in beginning work in process $ 140 32 20 X 232 X Costs added by department 15,490 1,584 X Total costs to account for 15,630 1,616 X Cost per equivalent unit 0.0766 V 0.0079 Costs accounted for: Goods transferred out Ending work in process: Transferred in Direct materials Conversion costs Total costs accounted for Transferred Out Ending Work in Process Total X 460 x 47 71 x