Question

Required information The following information applies to the questions displayed below) Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,000 units during November. The following production activity unit and cost information refers to the assembly department's November production activities Percent of Conversion Assembly Department Beginning work in process Units transferred out Ending work in process Units 2.500 9.500 4.000 Percent of Direct Materials ses 100% 85% 100% 35% $1,740 (consists of $1,230 for direct materials and $510 for conversion) Beginning work in process Inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 14,25e $ 15,40 Required: Prepare the November 30 journal entry to record the transfer of costs from the assembly department to the painting department. Use the weighted average method. View transaction list Journal entry worksheet Record the transfer of costs from the assembly department to the painting department (weighted average method.) Note: Enter debits before credits

Answer 1

Equivalent unit of material = 9500+(4000*85%) = 12900

Equivalent unit of conversion = 9500+(4000*35%) = 10900

Cost per equivalent unit of material = (1230+14250)/12900 = 1.20

Cost per equivalent unit of conversion = (510+15840)/10900 = 1.50

Date	account and explanation	Debit	Credit
	Work in process-Painting department	25650
	Work in process-Assembly department (2.7*9500)		25650