Question

Ch. 16 Homework Help Saved 5 Required information Part 2 of 2 [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. 2.85 points 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 eBook 60% 100% 808 40% 1008 30 Hint Print References 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 Required: Calculate the assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the

Answer 1

5.

FIFO method
Beggining units	2500	Transferred out	9,500
Started into production	10900	Ending units	3,900
	13400		13400
Equivalent units	Material	Conversion
Beginning units	2500	2500
Completion in current period	40%	60%
A	1000	1500
Units started and completed	7000	7000
Completion	100%	100%
B	7000	7000
Ending Units	3,900	3,900
Completion	80%	30%
C	3120	1170
Total units A+B+C	11120	9670

6.

Equivalent units	Material
Units transferred                      A	26900
Ending Units	6,300
Completion	80%
B	5040
Total units	31940
Cost per equivalent units
Particulars	Material
As at beginning	3400
Added during the month	49900
Cost to be accounted for	53300
Total eqivalent units	31940
Cost per equivalent unit	1.67
Cost per equivalent unit = Cost to be accounted for / Total equivalent units

7.

Cost of ending work in progress
Particulars	Material
Ending units	6,300
Cost per equivalent units	1.67
Completion	80%
Total cost	8411
Cost of goods transferred
Particulars	Material
Number of units	26900
Cost per equivalent units	1.67
Total amount	44889