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UNITS
Whole Units
Direct Materials
Conversion
Units charged to production:
Inventory in process, May 1
Received from materials storeroom
Total units accounted for by the Roasting Department
Units to be assigned cost:
Inventory in process, May 1 ( complete)
Started and completed in May
Transferred to Packing Department 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 Roasting Department
Total equivalent units
Cost per equivalent unit
Costs assigned to production:
Inventory in process, May 1
Costs incurred in May
Total costs accounted for by the Roasting Department
Costs allocated to completed and partially completed units:
Inventory in process, May 1
To complete inventory in process, May 1
Cost of completed May 1 work in process
Started and completed in May
Transferred to Packing Department in May
Inventory in process, May 31
Total costs assigned by the Roasting Department
2.
May 1, work in process
Less direct materials
Conversion costs
Conversion cost equivalent units:
Units in process
Percent complete x
Equivalent units
Direct Materials
Conversion
May costs per equivalent unit (from part 1)
April costs per equivalent unit:
Total costs in Work in Process, May 1
Total equivalent units
Cost per equivalent unit
Increase (decrease)
Instructions
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ABICA COFFEE COMPANY
Cost of Production Report - Roasting Department
For the Month Ended May 31, 2014
Problem 18(3)-2A
Name:
Section:
Equivalent Units
Costs
0%
[Key code here]
Answers are entered in the cells with gray backgrounds.
Score:
Key Code:
An asterisk (*) will appear to the right of an incorrect entry.
Enter a zero in cells you would otherwise leave blank.
1.
UNITS
Whole Units
Direct Materials
Conversion
Units charged to production:
Inventory in process, May 1 1,200
COSTS
Direct Materials
Conversion Total
Costs per equivalent unit:
Total costs for May in Roasting Department 81,270$ 20,460$
2.
May 1, work in process
5,610$
Less direct materials 5,232
Instructions
Cells with non-gray backgrounds are protected and cannot be edited.
Answers are entered in the cells with gray backgrounds.
ON
Problem 18(3)-2A
Name:
Solution
Section:
Score:
Equivalent Units
Costs
ABICA COFFEE COMPANY
Cost of Production Report - Roasting Department
For the Month Ended May 31, 2014
