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 10,200 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Assembly Department Beginning work in process Units transferred out Ending work in process Units 2,500 9,500 3,200 Percent of Direct Materials Added 601 1001 858 Percent of Conversion 401 1005 353 $2,483 (includes $964 for direct materials and $1,519 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 11,256 $ 19,721

Answer 1

Equivalent unit of material = 9500+(3200*85%) = 12220

Equivalent unit of conversion = 9500+(3200*35%) = 10620

Cost per equivalent unit of material = (964+11256)/12220 = 1

Cost per equivalent unit of conversion = (1519+19721)/10620 = 2

Journal entry

Transaction	General journal	Debit	Credit
	Work in process-Painting (9500*3)	28500
	Work in process-Assembly		28500