Question

department started 11,900 units during November. The following production activity unit and cost information refers to the assembly department's November production activities, Check my worl Assembly Department Beginning work in process Units transferred out Ending work in process Units 3,000 10,000 4,900 Percent of Direct Materials Added 708 1008 808 Percent of Conversion 300 1008 303 Beginning work in process inventory-Assembly dept Costs added during the months Direct materials Conversion $2,252 (includes $1,509 for direct materials and $743 for conversion) $ 12,411 $ 22,197 Required: Calculate the assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted-average method. Choose Numerator Costs to be allocated Cost per equivalent unit of production Choose Denominator Equivalent units of production Cost por equivalent unit of production Direct Materials Conversion

Answer 1

	COSTS TO BE ALLOCATED	EQUIVALENT UNITS OF PRODUCTION	COST PER UNIT OF PRODUCTION
DIRECT MATERIALS [$12,411+$1,509]	$13,920	13,920	$1
CONVERSION [$22,197+$743]	$22,940	11,470	$2

WORKING NOTES

EQUIVALENT UNIT OF MATERIAL

Units Tranfered Out=10,000 *100%(of material)=10,000

Ending Work in Process =4,900*80%(of material)=3,920

Total = 10,000+3,920=13,920

EQUIVALENT UNIT OF CONVERSION

Units Tranfered Out=10,000 *100%(of conversion)=10,000

Ending Work in Process =4,900*30%(of conversion)=1,470

Total = 10,000+1,470=11,470

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