Chapter 6
Direct materials $50,000
Direct labor 30,000
Overhead 12,000
At June 30, 8,000 units that were 70% complete remained in the mixing department.
Use the weighted average method, and round unit costs to two decimal places.
Required:
A. Determine equivalent units of production for June.
B. Determine June’s total costs to account for.
C. Determine total cost per equivalent unit of production.
D. Determine the cost of goods transferred to the packaging department.
E. Determine the cost of June’s ending work in process for the mixing department.
F. Determine the equivalent units of production for June if ending inventory had been 80% complete.
Chapter 6
137. Department A had the following data for October:
Units in beginning work in process 0
Units Completed 2,000
Units in ending work in process (30% complete) 1,200
Total manufacturing cost $6,608
A. Calculate the equivalent units of production in ending work-in–process inventory.
B. Calculate total equivalent units of production for Department A for October.
138. Department A had the following data for October:
Units in beginning work in process 0
Units Completed 2,000
Units in ending work in process (30% complete) 1,200
Total manufacturing cost $6,608
What is the unit manufacturing cost for Department A for October?
Chapter 6
139. Department A had the following data for October:
Units in beginning work in process 0
Units Completed 2,000
Units in ending work in process (30% complete) 1,200
Total manufacturing cost $6,608
A. What is the cost of goods transferred out?
B. What is the cost of ending work-in-process inventory?
Chapter 6
140. Harley Company manufactures a product that passes through two processes. The following information is available
for the first department for October.
All materials are added at the beginning of the process.
Beginning work in process consisted of 25,000 units that were 80% complete with respect to conversion.
Ending work in process consisted of 15,000 units that were 40% complete with respect to conversion.
During the month, 90,000 units were started in process.
Required:
A. Prepare a physical flow schedule.
B. Compute equivalent units using the weighted average method.
Chapter 6
141. King Corporation produces a product that passes through two departments. For December, the following equivalent
unit schedule was prepared for the first department:
Materials Conversion
Cost
Units completed 10,000 10,000
Units in EWIP × Fraction complete:
Materials (2,000 × 100%) 2,000
Conversion (2,000 × 25%) 500
Equivalent units of output 12,000 10,500
Costs assigned to beginning work in process:
Materials: $14,000
Conversion: $20,000
Manufacturing costs incurred during the month:
Materials: $34,000
Conversion: $43,000
Required:
A. Compute the unit cost for December using the weighted average method.
B. Determine the cost of goods transferred out.
C. Determine the cost of ending work in process.
Chapter 6
142. Royal, Inc., manufactures products that pass through two or more processes. The company uses the weighted average
method to compute unit costs. During April, equivalent units were computed as follows:
Materials Conversion
Cost
Units completed 90,000 90,000
Units in EWIP × Fraction complete:
Materials (4,000 × 100%) 4,000
Conversion (4,000 × 30%) 1,200
Equivalent units of output 94,000 91,200
The unit cost per equivalent unit was computed as follows:
Materials $5.00
Conversion cost 3.00
Total cost per unit $8.00
Required:
A. Determine the cost of the goods transferred out.
B. Determine the cost of ending work in process.
Chapter 6
143. Indigo Inc., manufactures a product that passes through two processes. The following information is available for the
first department for September.
All materials are added at the beginning of the process.
Beginning work in process consisted of 200 units that were 60% complete with respect to conversion.
Ending work in process consisted of 500 units that were 10% complete with respect to conversion.
During the month, 3,000 units were started in process.
Required:
A. Prepare a physical flow schedule.
B. Compute equivalent units using the weighted average method.
C. How would your answer change in part B if the beginning work in process consisted of 200 units that were 80%
complete with respect to conversion?
Chapter 6
144. Delilah, Incorporated, manufactures quality hair care products. The ingredients are combined in the mixing
department and put in 16-ounce containers in the packaging department.
The following information pertains to the mixing department for the month of May:
Units
(Gallons)
Work in process, May 1
(100% complete materials,
75% labor and overhead) 10,000
Started during May 50,000
Work in process, May 31
(100% complete materials,
50% labor and overhead) 8,000
The costs in work in process at May 1 in the mixing department were as follows:
Mixing
Department
Work in process, May 1:
Materials $15,000
Direct labor 20,000
Manufacturing overhead 17,600
Total costs $52,600
The costs added by the mixing department during the month of May were as follows:
Mixing
Department
Materials $ 90,000
Direct labor 120,000
Manufacturing overhead 100,000
Total costs added $ 310,000
Chapter 6
Round unit costs to two decimal places.
Required:
A. Prepare a physical flow schedule for the mixing department for May.
B. Using the weighted average method, determine the equivalent units of production for materials and conversion for
the mixing department for May.
C. Using the weighted average method, determine the cost per equivalent unit of production for materials and
conversion for the mixing department for May.
D. Using the weighted average method, determine the cost of goods transferred out and the cost of ending work in
process for the mixing department.
Chapter 6
145. AL Corporation produces a product that passes through two departments. For January, the following equivalent unit
schedule was prepared for the first department:
Materials Conversion
Cost
Units completed 120,000 120,000
Units in EWIP × Fraction complete:
Materials (10,000 × 100%) 10,000
Conversion (10,000 × 40%) 4,000
Equivalent units of output 130,000 124,000
Costs assigned to beginning work in process:
Materials: $68,000
Conversion: $33,000
Manufacturing costs incurred during the month:
Materials: $75,000
Conversion: $60,000
Required:
A. Compute the unit cost for January using the weighted average method.
B. Determine the cost of goods transferred out.
C. Determine the cost of ending work in process.
Chapter 6
146. Mermain Inc., manufactures products that pass through two processes. The company uses the weighted average
method to compute unit costs. During March, equivalent units were computed as follows:
Materials Conversion
Cost
Units completed 50,000 50,000
Units in EWIP × Fraction complete:
Materials (9,000 × 100%) 9,000
Conversion (9,000 × 80%) 7,200
Equivalent units of output 59,000 57,200
Cost was added as follows:
Materials $ 73,750
Conversion cost 57,200
Total cost $130,950
Required:
A. Determine the cost of the goods transferred out.
B. Determine the cost of ending work in process.
C. Determine the cost of the goods transferred out if materials in ending work in process had been 90% complete and
conversion in ending work in process had been 70% complete. Round costs per unit to 2 decimals if necessary.
Chapter 6