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Weston Products manufactures an industrial cleaning compound that goes through three processing departmentsGrinding, Mixing, and Cooking. All raw materials are introduced at the start of

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Weston Products manufactures an industrial cleaning compound that goes through three processing departmentsGrinding, Mixing, and Cooking. All raw materials are introduced at the start of work in the Grinding Department. The Work in Process T-account for the Grinding Department for May is given below: Work in Process-Grinding Department Inventory, May 1 93,100 Completed and transferred to the Mixing Department 664,940 471,216 Inventory, May 31 Materials Conversion The May 1 work in process Inventory consisted of 35,000 pounds with $51,100 in materials cost and $42.000 in conversion cost. The May 1 work in process Inventory was 100% complete with respect to materials and 30% complete with respect to conversion. During May, 407.000 pounds were started into production. The May 31 Inventory consisted of 133.000 pounds that were 100% complete with respect to materials and 60% complete with respect to conversion. The company uses the weighted-average method in its process costing system Required: 1. Compute the Grinding Department's equivalent units of production for materials and conversion in May. 2 Compute the Grinding Department's costs per equivalent unit for materials and conversion for May. 3. Compute the Grinding Department's cost of ending work in process Inventory for materials, conversion, and in total for May. 4. Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Compute the Grinding Department's equivalent units of production for materials and conversion in May. Materials Conversion Equivalent units of production Cooperative San Jos of southern Sonora state in Mexico makes a unique syrup using cane sugar and local herbs. The syrup is sold in small bottles and is prized as a flavoring for drinks and for use in desserts. The botties are sold for $12 each. The first stage in the production process is carried out in the Mixing Department, which removes foreign matter from the raw materials and mixes them in the proper proportions in large vats. The company uses the weighted-average method in its process costing system. A hastily prepared report for the Mixing Department for April appears below: 6,100 32,100 38,200 Units to be accounted for: Work in process, April 1 (materials 90% complete; conversion 80% complete) Started into production Total units to be accounted for Units accounted for as follows: Transferred to next department Work in process, April 30 (materials 75% complete; conversion 50% complete) Total units accounted for 34,200 4,ves 38, 2ee Cost Reconciliation Cost to be accounted for: Work in process, April 1 Cost added during the month Total cost to be accounted for Cost accounted for as follows: Work in process, April 30 Transferred to next department Total cost accounted for $ 20,984 121,238 $ 142,222 $ 10,210 132,012 $ 142,222 Management would like some additional information about Cooperative San Jos's operations. Required: 1. What were the Mixing Department's equivalent units of production for materials and conversion for April? 2. What were the Mixing Department's cost per equivalent unit for materials and conversion for April? The beginning inventory consisted of the following costs: materials, $13,969; and conversion cost, 7.015. The costs added during the month consisted of: materials, $78,659; and conversion cost, $42.579. 3. How many of the units transferred out of the Mixing Department in April were started and completed during that month? 4. The manager of the Mixing Department stated, "Materials prices jumped from about $2.05 per unit In March to $2.55 per unit in April, but due to good cost control I was able to hold our materials cost to less than $2.55 per unit for the month." Should this manager be rewarded for good cost control

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