Exercise 1 The lim company has a plant that manufacturers transistor radios. the production time is only a few minutes per unit. the company uses just in time production system and a backflush costing sytem with two trigger points for journal entries: purchases of direct (raw) materials completion of goods finished units of product   There are no beginning inventories the following data pertain to April manufacturing: Direct material purchased 8.800 direct materials used 8,500 conversion cost incurred 4.220 Allocation of conversion costs 4,000 costs transferred to finished goods 12,500 Cost of goods sold 11,900   Required: prepare summary journal entries for april (without disposing of under over allocated conversion costs.) Assume no direct materials variances. Post the entries in requirement 1 to T-accounts for applicable inventory control, conversion costs control, conversion costs allocated and cost of goods sold. Under an ideal JIT production sytsem how would the amounts in your journal entries differ from those in requirement 1

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Exercise 1

The lim company has a plant that manufacturers transistor radios. the production time is only a few minutes per unit. the company uses just in time production system and a backflush costing sytem with two trigger points for journal entries:

  • purchases of direct (raw) materials
  • completion of goods finished units of product

 

There are no beginning inventories the following data pertain to April manufacturing:

Direct material purchased 8.800

direct materials used 8,500

conversion cost incurred 4.220

Allocation of conversion costs 4,000

costs transferred to finished goods 12,500

Cost of goods sold 11,900

 

Required:

  1. prepare summary journal entries for april (without disposing of under over allocated conversion costs.) Assume no direct materials variances.
  2. Post the entries in requirement 1 to T-accounts for applicable inventory control, conversion costs control, conversion costs allocated and cost of goods sold.
  3. Under an ideal JIT production sytsem how would the amounts in your journal entries differ from those in requirement 1
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