Question

Required information Use the following information for the Quick Study below. The following information applies to the questions displayed below.) The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,900 units during November. The following production activity unit and cost information refers to the assembly department's November production activities Percent of Direct Materials Added Percent of Conversion Assembly Department Beginning work in process Units transferred out Ending work in process Units 2,500 9, 500 3,900 60% 100% 80% 40% 100% 30% Beginning work in process $1,477 (includes $944 for direct materials inventory-Assembly dept and $533 for conversion) Costs added during the month: Direct materials Conversion $11,676 $15,472

Answer 1

UNITS TO ACCOUNT FOR:
Beginning Work in Process units				2,500
Add: Units Started in Process				10,900
Total Units to account for:				13,400
UNITS TO BE ACCOUNTED FOR:
Units completed from Beginning WIP				2500
Units started and completed				7,000
Ending Work in Process				3,900
Total Units to be accounted for:				13,400
Equivalent Units:
			Material Cost		Conversion
			% Completion	Units	% Completion	Units
Units completed from Beg. WIP			40%	1,000	60%	1,500
Units started and completed			100%	7,000	100%	7,000
Ending Work in Process			80%	3,120	30%	1,170
Total Equivalent units				11,120		9,670
COST PER EQUIVALENT UNIT:
			Material		Conversion
Total cost added during the year			11,676		15,472
Equivalent Units			11,120		9,670
Cost per Equivalent unit			1.05		1.6
TOTAL COST ACCOUNTED FOR:
Units Completed from Beginning WIP (2500 units)
			Equivalent unit	Cost per EU	Total Cost
Beginning Cost					1477
Material			1,000	1.05	1050
Conversion Cost			1,500	1.6	2400
Cost of units completed from Beg WIP					4927
Units started and Transferred out (7000 units)
			Equivalent unit	Cost per EU	Total Cost
Material			7,000	1.05	7350
Conversion Cost			7,000	1.6	11200
Total Cost of Units completed and transferred out:					18550
Ending Work in process (3,900 units)
			Equivalent unit	Cost per EU	Total Cost
Material			3,120	1.05	3276
Conversison Cost			1,170	1.6	1872
Total cost of Ending Work in process:					5,148
CARLBERG COMPANNY
Cost of units transferred out:
Cost of beginning work in process				1477
Cost to compllete beginng Work in process
Direct material			1050
Conversion			2400
Total cost to complete				3450
Cost of units started and complete
Material			7350
Conversion			11200
Total cost of units started and completed				18550
Total c ost of units transferred out				23477
Cost of ending work in process
Direct material			3276
Conversion			1872
Total cost of ending work in process				5148
Total cost assigned				28625