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UNITS
Whole Units
Conversion
Units charged to production:
Inventory in process, October 1
Received from materials storeroom
Total units accounted for by the Blending Department
Units to be assigned cost:
Inventory in process, October 1 ( complete)
Started and completed in October
Transferred to Molding Department in October
Inventory in process, October 31 ( complete)
Total units to be assigned cost
Costs per equivalent unit:
Total costs for October in Blending Department
Total equivalent units
Cost per equivalent unit
Costs assigned to production:
Inventory in process, October 1
Costs incurred in October
Total costs accounted for by the Blending Department
Costs allocated to completed and partially completed units:
Inventory in process, October 1
To complete inventory in process, October 1
Cost of completed October 1 work in process
Started and completed in October
Transferred to Molding Department in October
Inventory in process, October 31
Total costs assigned by the Blending Department
2.
October 1, work in process
Less direct materials
Conversion cost equivalent units:
Units in process
Percent complete
Equivalent units
Conversion
October costs per equivalent unit
September costs per equivalent unit:
Total costs for September in Blending Department
Total equivalent units
Cost per equivalent unit
Increase (decrease)
BAVARIAN CHOCOLATE COMPANY
Cost of Production Report – Blending Department
For the Month Ended October 31, 2014
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