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 11.200 units during November. The following production activity unit and cost information refers to the assembly department's November production activities Percent of Direct Percent of Conversion Assembly Department Beginning work in process Units transferred at Ending work in process Units 2,500 9,500 4,200 1008 Beginning work in process inventory-Assembly dept costs added during the monthi Direet materials 52,706 (consists of $1,682 for direct materials and $1,024 for conversion) $17,608 $20,496 Required: Calculate the assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method Cost per equivalent unit of production Choose Numerator Choose Denominator

Answer 1

		Choose numerator	/	Choose denominator
		Total Cost	/	Equivalent units	=	Cost per equivalent unit of production
	Direct material	$                      19,290	/	12,860	=	$                                       1.50
	Conversion	$                      21,520	/	10,760	=	$                                             2
	Equivalent Units of production - weighted average method	Units	% Materials	EUP - Materials	% Conversion	EUP - Conversion
		(i)	(ii)	(i) X (ii)	(iii)	(i) X (iii)
	Units completed and transferred out	9,500	100%	9,500	100%	9,500
Add:	Ending work - in - process inventory units	4,200	80%	3,360	30%	1,260
	Total EUP	13,700		12,860		10,760
	Total Cost:
	Direct material	$1682 + $17608	=	$                           19,290
	Conversion	$1024 + $20496	=	$                           21,520