An asterisk (*) will appear to the right of an incorrect entry. The essay answer will not be graded.
Enter a zero in cells you would otherwise leave blank.
1. and 2.
Date Item
Debit Credit Debit Credit
Apr. 1 Bal., 800 units, 30% completed
30 Cooking Dept., 7,800 units, $4.40/unit
30 Direct labor
30 Factory overhead
30 Finished goods
Apr. 30 Bal., 550 units, 90% completed
May 31 Cooking Dept., 9,600 units, $4.60/unit
31 Direct labor
31 Factory overhead
31 Finished goods
May 31 Bal., 300 units, 35% completed
1.
UNITS
Whole Units Direct Materials Conversion
Units charged to production:
Units to be assigned cost:
Inventory in process, April 1 ( complete )
Started and completed in April
Transferred to finished goods in April
Inventory in process, April 30 ( complete )
Total units to be assigned cost
COSTS
Direct Materials Conversion Total
Costs per equivalent unit:
Total costs for April in Filling Department
Total equivalent units
Cost per equivalent unit (b)
Costs assigned to production:
Inventory in process, April 1
Costs incurred in April
Total costs accounted for by the Filling Department
Costs allocated to completed and partially completed units:
Item
Hearty Soup Co.
Cost of Production Report – Filling Department
For the Month Ended April 30
0%
[Key code here]
Answers are entered in the cells with gray backgrounds.
Score:
Key Code:
Instructions
Problem 17(3)-4A
Name:
Section:
Work in Process – Filling Department
Balance
Equivalent Units (a)
Costs
Cells with non-gray backgrounds are protected and cannot be edited.
Inventory in process, April 1 (c)
To complete inventory in process, April 1 (c)
Started and completed in April (c)
Transferred to finished goods in April (c)
Inventory in process, April 30 (d)
2.
UNITS
Whole Units Direct Materials Conversion
Units charged to production:
Inventory in process, May 1
Received from Cooking Department
Total units accounted for by the Filling Department
Units to be assigned cost:
Inventory in process, May 1 ( complete )
Started and completed in May
Transferred to finished goods in May
Inventory in process, May 31 ( complete )
Total units to be assigned cost
COSTS
Direct Materials Conversion Total
Costs per equivalent unit:
Total costs for May in Filling Department
Total equivalent units
Cost per equivalent unit (b)
Costs assigned to production:
Inventory in process, May 1
Costs incurred in May
Total costs accounted for by the Filling Department
Costs allocated to completed and partially completed units:
Inventory in process, May 1 (c)
To complete inventory in process, May 1 (c)
Cost of completed May 1 work in process
Started and completed in May (c)
Transferred to finished goods in May (c)
Inventory in process, May 31 (d)
3.
[Key essay answer here]
Hearty Soup Co.
Cost of Production Report – Filling Department
For the Month Ended May 31
Equivalent Units (a)
Costs
An asterisk (*) will appear to the right of an incorrect entry. The essay answer will not be graded.
Enter a zero in cells you would otherwise leave blank.
1. and 2.
Date Item
Debit Credit Debit Credit
Apr. 1 Bal., 800 units, 30% completed 3,860 –
Apr. 30 Bal., 550 units, 90% completed 3,311 –
31 Finished goods – 64,801 1,590 –
May 31 Bal., 300 units, 35% completed 1,590 –
1.
UNITS
Whole Units Direct Materials Conversion
Units charged to production:
Units to be assigned cost:
COSTS
Direct Materials Conversion Total
Costs per equivalent unit:
Costs allocated to completed and partially completed units:
Hearty Soup Co.
Cost of Production Report – Filling Department
For the Month Ended April 30
Item
Equivalent Units (a)
Costs
Problem 17(3)-4A
Name:
Solution
Section:
Score:
Instructions
Cells with non-gray backgrounds are protected and cannot be edited.
Answers are entered in the cells with gray backgrounds.
ON
Balance
Work in Process – Filling Department
2.
UNITS
Whole Units Direct Materials Conversion
Units charged to production:
Total units accounted for by the Filling Department 10,150
Units to be assigned cost:
COSTS
Direct Materials Conversion Total
Costs per equivalent unit:
Costs assigned to production:
Total costs accounted for by the Filling Department 66,391$
Costs allocated to completed and partially completed units:
3.
Costs
Hearty Soup Co.
Cost of Production Report – Filling Department
For the Month Ended May 31
Equivalent Units (a)