Question

One question with 3 parts:

Required information [The following information applies to the questions displayed below.] 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 60% 100% 85% Percent of Conversion 40% 100% 35% $2,483 (consists of $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

a) Equivalent unit of material

	Unit	% material	EUP-Material
Unit transferred out	9500	100%	9500
Ending WIP	3200	85%	2720
Total	12700		12220

b) Equivalent unit of conversion

	Unit	% material	EUP-Material
Unit transferred out	9500	100%	9500
Ending WIP	3200	35%	1120
Total	12700		10620

c) Cost per equivalent unit

	Material	Conversion
Beginning wip	964	1519
Cost added	11256	19721
Total Cost	12220	21240
Equivalent unit	12220	10620
Cost per equivalent unit	1	2

d) Calculate cost

Cost of unit transferred out
Direct material	9500
Conversion	18000
Total cost of unit transferred out		28500
Cost of ending WIP
Direct material	2720
Conversion	2240
Total cost of ending WIP		4960
Total Cost accounted for		33460

e) Journal entry

Date	account and explanation	Debit	Credit
	Work in process-Painting department	28500
	Work in process-Assembly department		28500