Question

x P'17-36 (similar to) Tomlinson Company manufactures car seats in its Seattle plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. (Click the icon for Tomlinson's process-costing system information.) Data for the assembly department for October 2017 are as follows: (Click the icon to view the assembly department data.) More Info Data Table - X The process-costing system at Tomlinson Company has a single direct-cost category (direct materials) and a single indirect-cost category (conversion costs). Direct materials are added at the beginning of the process. Conversion costs are added evenly during the process. When the assembly department finishes work on each car seat, it is immediately transferred to testing. Tomlinson Company uses the weighted average method of process costing. Conversion Costs $602,700 Physical Units Direct (Car Seats) Materials Work in process, October 19 5,600 $1,590,400 Started during October 2017 24,000 Completed during October 2017 26.500 Work in process, October 31 3.100 Total costs added during October 2017 $5,040,000 a Degree of completion direct materials, ?%, conversion costs, 70%. Degree of completion direct materials, ?%, conversion costs, 80%. Print Done $2,556,120 i Requirements - X Print Done 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. 2. What issues should the manager focus on when reviewing the equivalent-unit calculations? 3. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit. 4. Assign costs to units completed and transferred out and to units in ending work in process. Clear All

the first picture may have different Dates but Requirements are the same

Answer 1

		Equivalent Units
Flow of Production	Physical Units	Direct Materials	Conversion Costs
Work in process beginning	5600
Started during current period	24000
To account for	29600
Completed and transferred out during current period	26500	26500	26500
Work in process ending	3100	3100	2480
Accounted for	29600
Work done to date		29600	28980
	Total Production Costs	Direct Materials	Conversion Costs
Work in process beginning	2193100	1590400	602700
Costs added in current period	7596120	5040000	2556120
Total costs to account or	9789220	6630400	3158820
	Direct Materials	Conversion Costs
Costs incurred to date	6630400	3158820
Divide by equivalent units of work done to date	29600	28980
Cost per equivalent unit	224	109
	Total Production Costs	Direct Materials	Conversion Costs
Completed and transferred out	8824500	5936000	2888500
Work in process ending	964720	694400	270320
Total costs accounted for	9789220	6630400	3158820