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21-1
SOLUTION
Chapter 21 Waterways Continuing Problem
WCP21
(a) Production Report -- Weighted-Average Method
Waterways Corporation
Molding Department Production Report
For the month of January
Equivalent Units
Physical
Units
Materials
Conversion
Quantities
Units to be accounted for:
Work in process, Jan 1 (80% materials, 30% conversion)
24,000
Started into production
60,000
Costs
Unit costs
Materials
Conversion
Costs
Total
Costs in January*
(a)
$433,810
$434,502
$868,312
Cost Reconciliation Schedule
Costs accounted for
Transferred out (58,000 X $13.28)
$770,240
Work in process, Jan 31
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