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:
Inventory in process, April 1
Received from Cooking Department
Total units accounted for by the Filling Department
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:
Inventory in process, April 1 (c)
To complete inventory in process, April 1 (c)
0%
[Key code here]
Answers are entered in the cells with gray backgrounds.
Score:
Key Code:
Instructions
Work in Process – Filling Department
Balance
Equivalent Units (a)
Costs
Problem 18(3)-4A
Name:
Section:
Cells with non-gray backgrounds are protected and cannot be edited.
Item
HEARTY SOUP CO.
Cost of Production Report – Filling Department
For the Month Ended April 30, 2014
Cost of completed April 1 work in process
Started and completed in April (c)
Transferred to finished goods in April (c)
Inventory in process, April 30 (d)
Total costs assigned by the Filling Department
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)
Total costs assigned by the Filling Department
3.
[Key essay answer here]
HEARTY SOUP CO.
Cost of Production Report – Filling Department
For the Month Ended May 31, 2014
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 –
30 Cooking Dept., 7,800 units, $4.40/unit 34,320 – 38,180 –
1.
UNITS
Whole Units Direct Materials Conversion
Units charged to production:
Total units accounted for by the Filling Department
Inventory in process, April 1 800
Cost of Production Report – Filling Department
For the Month Ended April 30, 2014
Item
Problem 18(3)-4A
Name:
Solution
Section:
Score:
ON
Balance
Work in Process – Filling Department
HEARTY SOUP CO.
Instructions
Cells with non-gray backgrounds are protected and cannot be edited.
Answers are entered in the cells with gray backgrounds.
Equivalent Units (a)
2.
UNITS
Whole Units Direct Materials Conversion
Units charged to production:
Inventory in process, May 1 550
Costs assigned to production:
Inventory in process, May 1 3,311$
HEARTY SOUP CO.
Cost of Production Report – Filling Department
For the Month Ended May 31, 2014
Equivalent Units (a)